Indian GST question:

Who is liable to be taxed?

1)M Enterprise, a registered supplier sells steel rods of Rs.1,00,000 to X Co.

2)Neal, an insurance agent, provides insurance agent services to John for a commission of Rs. 3,000.

3)One Enterprises, a registered tax payer provides free consultancy to Lot Pvt Ltd in which the owner of One enterprises is one of the directors.

4)Kelp Ltd., a firm of advocates (registered taxpayer) provides legal consultancy of Rs 2,00,000 to Max & Co. which is also a registered taxpayer.

5)X, a registered taxpayer sells Silk Yarn to Y, also a registered taxpayer for Rs.50,000.

6)M imported goods from N of Australia for Rs 5,00,000.