Question

XYZ Ltd. purchases raw materials for ₹5,00,000 and pays transportation charges of ₹50,000 and GST of ₹90,000. The GST is recoverable. What amount should be capitalised?

A ₹6,40,000
B ₹5,50,000
C ₹5,90,000
D ₹6,00,000
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