Mahesh is engaged in supply of goods and services in the state of Gujarat. He is registered person under regular scheme under GST Law. He has provided the following information with respect to outward supply made during

Mahesh is engaged in supply of goods and services in the state of Gujarat. He is registered person under regular scheme under GST Law. He has provided the following information with respect to outward supply made during the month of May, 2023: S. No. | Particulars | Amount (₹) (i) | Supplied goods to Gravit Enterprises in the state of Gujarat at the instruction of Ramesh Enterprises, registered in the state of Karnataka. | 8,00,000 (ii) | Receipt towards consultancy of trade mark registration of two products of clients. It consists of ₹1,00,000 as Consultancy fee for trade mark registration and ₹20,000 towards rates and taxes paid to the government. Payment of taxes was as per authorization of the recipient and shown separately in the invoice. It is an intra-state supply. | 1,20,000 (iii) | Receipt towards sponsorship service provided to GR Agency, a partnership firm registered under the GST law. It is an inter-state supply. | 2,00,000 (iv) | Liquidated damage received from Praful Distributor, a dealer registered in the state of Gujarat, to compensate for injury caused due to late supply. There is no implied contract in this regard. | 50,000 (v) | Transfer of tenancy right against consideration in the form of tenancy premium relating to the property located in Ahmadabad (Gujarat). Transfer of tenancy right is subject to stamp duty and registration charges. | 3,00,000 Assume applicable Rate of CGST, SGST and IGST are 9%, 9% and 18% respectively for supply of goods and services. All amounts given above are exclusive of taxes wherever applicable. Compute the taxable value of supply and GST liability of Mahesh for the month of May 2023. State explanation with respect to the treatment of above items.