Question 8: Ms. Achintya a registered supplier in Kochi (Kerala State) has provided for the following details in respect of her supplies made within Intra-State for the month of March 2021: Particulars Amount in ) (i) List price of goods supplied intra-state (items given below from ii to v, not adjusted) 3,30,000 (ii) Swachh Bharat cess levied on sale of the goods 12,500 (111) Packing expenses charged separately in the invoice 10,800 (iv) Discount of 1% on list price of goods was provided (recorded in the invoice of goods) (v) Subsidy received from State Govt. for encouraging women entrepreneurs. 5,000 Compute the value of taxable supply and the gross GST liability of Ms. Achintya for the month of March 2021 assuming rate of CGST to be 9% and SGST to be 9%. All the amounts given above are exclusive of GST