$($vi$)$ Danube is an e$-$commerce operator, providing taxable services to Indian residents through its e$-$commerce portal. It intends to provide a taxable service to a recipient on $28-12-2023.$ The need tor furnishing address of the recipient along with PIN code arises when:

$($a$)$ The value of taxable services exceeds $50,000$

$($b$)$ The value of taxable services exceeds $1,00,000$

$($c$)$ The value of taxable services exceeds $1,50,000$

$($d$)$ The value of taxable services is below $50,000$

$(2$ marks$)$