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Bro The Central Government rents a small storage space to a registered business entity for a total consideration of ₹3,500 during the financial year. Which of the following statements is correct regarding the GST liability? A) The service is exempt from GST because the consideration is less than ₹5,000. B) The service is taxable, and the Central Government must collect and pay GST under the Forward Charge Mechanism. C) The service is taxable, and the registered business entity must pay GST under the Reverse Charge Mechanism (RCM). D) The service is exempt because any service provided by the Government to a business entity is outside the scope of GST.

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