GST Question for Today:- Mr. Raghu avails services of Mr. Raja | CA Inter Knowledge Portal

GST Question for Today:- Mr. Raghu avails services of Mr. Raja, a Chartered Accountant, as under-
(i) Audit of financial accounts Rs. 55,000
(ii) Tax audit and annual filing Rs. 10,000
(iii) Income-tax return filing of Mr. Raghu ’s wife Rs. 5,000
All the above amounts are exclusive of taxes and the applicable rate of GST on these services is 18%.
The accountant of Mr. Raghu has booked the entire expenses of Rs. 70,000 plus GST in the books of account. Mr. Raghu is eligible to take input tax credit of -
(a) Rs. 13,500
(b) Rs. 11,700
(c) Rs. 9,900
(d) Rs. 1,800