3 Explain, with reasons, whether goods and services tax (GST) is applicable and/or claimable for each of the following transactions, and where GST is applicable, compute the output tax and/or input tax arising. (1) Garam Sdn Bhd (GSB), a GST registrant, received an invoice from a Singapore company for hotel accommodation costs equivalent to RM1,000, incurred when one of GSB's employees attended a conference in Singapore. (2) Fay Sdn Bhd (FSB) is not registered for GST purposes. FSB receives an invoice for an amount equivalent to RM4,000 from Taipei Corporation, an overseas supplier, for design services relating to FSB's products, (3) Jeram Sdn Bhd, a GST registrant, imports a machine to Malaysia at a cost of USD10,000. The machine is used to manufacture pipes for resale (which is a taxable supply). On the date of importation, the foreign exchange rate per the Royal Malaysian Customs was RM4 for USD1, and the commercial bank exchange rate was RM3.90 for USD1. (4) Glee Sdn Bhd, a GST registrant, gave a cash reward of RM3,000 to one of its employees for his service excellence during the company's annual dinner. (5) Krai Sdn Bhd (KSB), a GST registrant, makes wholly taxable supplies of stationery. KSB received an invoice from their auditors for RM10,000 inclusive of GST. (10 marks)