Hanuman Ltd. is a paper manufacturing company having a GST registration from Jaipur (Rajasthan). Its manufacturing unit is situated in Ahmedabad (Gujrat). It gives the following information pertaining to September 2024 a

Hanuman Ltd. is a paper manufacturing company having a GST registration from Jaipur (Rajasthan). Its manufacturing unit is situated in Ahmedabad (Gujrat). It gives the following information pertaining to September 2024 as under: (1) Inter-State supply of paper manufactured by Hanuman Ltd. (Invoice value: ₹ 40,00,000). (2) Intra-State supply of paper manufactured by Hanuman Ltd. (invoice value: ₹ 10,00,000). (3) Rent of agricultural land let out to ITC Ltd. (it is used for agriculture purposes by ITC, rent of September 2024 being ₹ 11,00,000). (4) Rent of commercial property located near Uttar Pradesh let out to RK Mall (rent of September being ₹ 6,00,000). (5) Stock transfer without consideration to its branch at Kota (Rajasthan), Branch has separate GSTN for conveyance of accounting and billing. Value under section 15 is ₹ 20,000 (Intra-State). Besides, Hanuman Ltd. gives the following information : Advance rent of ₹ 6,00,000 pertaining to commercial property for October, 2024 is received on 29th September, 2024 (GST rate 18%, but GST is not received separately, it will be paid by the tenant only during October, 2024). Purchase of inputs during September, 2024 from different parties in Andhra Pradesh (invoice value: ₹ 1,00,000, GST: 5%). Purchase of inputs during September 2024 from different parties in Jaipur (invoice value: ₹ 80,000, GST: 12%). A computer was purchased from a local supplier for ₹ 2,50,000 (GST rate: 18%) on 1st April, 2024 for office purposes Full input tax credit was taken in April, 2024. However, on 18th September, 2024 it is gifted by Hanuman Ltd. to Suresh, he is a friend of managing director of Hanuman Ltd. On 25th September, 2024, Hanuman Ltd. pays advance consultancy fee to a consultant of ₹ 1,00,000. The consultant will provide his service only during December, 2024. Invoice will be issued after completion of job (GST rate on consultancy fee is 18%). Outdoor catering services availed for ₹ 1,00,000 for a marketing event organized for his prospective customer (Intra-state transaction and GST rate : 5%). Balance available in electronic credit ledger on 1st September, 2024: ₹ 11,000 (CGST), ₹ 8,01,000 (SGST) and ₹ 2,91,000 (IGST). Additional Information : (1) Both inward and outward supplies given above are exclusive of GST. (2) Rate of GST on outward supplies are 18%. (3) All the conditions for claiming input tax credit (including conditions imposed by rule 36(4) are satisfied. On the basis of above case study, you are required to answer the following questions with reference to GST Law: Calculate the total input tax credit available for the month of September, 2024 in the context of CGST Act, 2017.