Calculate the value of taxable supply and GST liability of GG Freight and Goods carries engaged in the business of transport of goods by road for the month of March, 2021 from the given particulars. Give reasons for taxa

Calculate the value of taxable supply and GST liability of GG Freight and Goods carries engaged in the business of transport of goods by road for the month of March, 2021 from the given particulars. Give reasons for taxability or exemption of each item. Suitable assumptions may be made wherever required. GG freight and goods carriers avails ITC. Take the rate of GST chargeable at 12%. Total freight charges received for the month of March, 2021 of ₹20,00,000 and following charges included in 20 lakhs. Particulars Amount (₹) (i) Freight charges received from Government Departments registered only for the purpose of tax deduction at source ₹4,00,000 (ii) Freight charges received from unregistered persons for transportation of their household goods ₹1,00,000 (iii) Freight collected for transporting goods in small vehicles for persons who paid less than ₹1,500 per trip ₹3,00,000