7. Determine the value of supply and the GST liability, to be collected and paid by the owner, with the following particulars. Rent of the commercial Building. 18,00,000 Maintenance charges collected by the local society from the owner and reimbursed by the tenant. 2,50,000 Owner intends to charge GST on refundable advance, as GST is applicable on advance. 6,00,000 Municipal taxes paid by the owner 3,00,000