Kumbhat Farms Pvt. Ltd. (KFPL), registered under the normal GST provisions, furnishes the following details of various outward supplies related to the month of January, 2024: S. No. Particulars Amount (₹) (i) Charges rec

Answer 1(c) Determination of Value of Taxable Supply made by KFPL for the month of January, 2024 Particulars Amount in Rs. (i) Charges received for seeds testing [exempted under s. no. 54 (a) of Notification No. 12/2017 CT (Rate) Nil (ii) Charges for warehousing of sago chips [Sago Chips being processed out of agricultural produce are not exempted] 1,20,000 (iii) Supply of farm labour [exempted under s.no. 54 (b) of Notification No. 12/2017 CT (Rate) Nil (iv) Rent for vacant land leased for stud farm [Such services in relation to rearing of horses is not exempted] 3,20,000 (v) Commission received for sale of turmeric [exempted under s.no. 54 (g) of Notification No. 12/2017 CT (Rate) Nil Value of taxable supply 4,40,000