Yashita Industries Ltd. is a manufacturing company registered under GST in the state of Gujarat. Its aggregate annual turnover in the preceding financial year was ₹ 3.5 crore. The details relating to outward for the mont

Yashita Industries Ltd. is a manufacturing company registered under GST in the state of Gujarat. Its aggregate annual turnover in the preceding financial year was ₹ 3.5 crore. The details relating to outward for the month of December, 2025 is as follows: S. No. Particulars Amount (₹) (i) Domestic outward supply of taxable product 'P' in the State of Maharashtra 54,00,000 (ii) Domestic turnover of other outward supply of services in the State of Gujarat of which tax is payable under reverse charge mechanism 6,00,000 (iii) Export of product 'P' under Letter of Undertaking (LUT) 12,00,000 (iv) Product 'P' supplied under a Letter of Undertaking (LUT) to M/s Rajlakshmi Pvt. Ltd., located in a Special Economic Zone (SEZ) in the state of Gujarat 8,00,000 (v) Sale of land (excluding stamp duty value of ₹ 2,84,000, being 2% of value considered for the purpose of stamp duty) Land was purchased in the month of November, 2023. 1,35,00,000 The following further details have been provided by Yashita Industries Ltd. regarding GST on Inputs, Input Services and Capital Goods for the month of December, 2025: Particulars IGST Amount (₹) Raw material purchased from a dealer registered in the State of Rajasthan used for manufacturing of product 'P' 3,84,000 Machine 'A' purchased on 11th December, 2025 for being exclusively Used for non-business purposes 14,400 Machine 'B' purchased on 1st December, 2025 for being exclusively used in manufacturing zero-rated supplies 57,600 Machine 'C' purchased on 5th December, 2025 for being used in manufacturing of product 'P' for both domestic and export supplies 64,000 IGST paid on Common Input Services are used for taxable supply as well as exempted supply made during the month of December, 2025 (Nothing has been used for any non-business purpose) 1,92,000 Additional information: (i) Yashita Industries Ltd. filed its GSTR-3B for the month of November, 2025 on 28th December, 2025. Assume the amount of tax payable for the month of November, 2025 was ₹ 2 lakh each CGST and SGST. (ii) Both inward and outward supplies given above are exclusive of taxes, wherever applicable. (iii) All inward and outward supplies are inter-state supplies except where specifically mentioned. Rate of CGST, SGST and IGST to be charged 9%, 9% and 18% respectively. (iv) Opening balance of input tax credit at the beginning of December, 2025 was ₹ 95,000 CGST, ₹ 1,32,000 SGST and ₹ 1,25,000 IGST. (v) Assume that all the conditions necessary for availing the input tax credit have been fulfilled except mentioned above. (vi) Useful life of all the machines should be considered as 5 years. (vii) Company is not covered under any of the exception provided in rule 86B of the CGST Rule, 2017 regarding restriction on use of available input tax credit. Based on the above case scenario and information, you are required to answer the following questions with reference to GST Law: Compute the Output Tax Liability of Yashita Industries Ltd. for the month of December, 2025.