149 (` lakhs) Note 5 Other assets As at March 31, 2022 As at March 31, 2021 Current Noncurrent Current Noncurrent a) Prepaid i) Gratuity 3.45 - 4.70 - ii) Others 2.82 0.50 3.23 - b) GST receivables 957.00 233.34 96.50 - c) Advance to staff - - 0.07 - d) Advances for goods and services 57.18 - 48.58 - e) Other receivables 3.89 - 3.84 - f) Capital advances 168.25 - - 267.16 1,192.59 233.84 156.92 267.16 (` lakhs) Note 6 Inventories As at March 31, 2022 As at March 31, 2021 a) Raw materials1 95.97 27.48 Add: Goods-in-transit 38.27 - 134.24 27.48 b) Finished goods1 41.62 17.75 c) Stores, spares and fuel 80.34 92.55 256.20 137.78 1Valued at cost or net realisable value, whichever is lower. (` lakhs) Note 7 Trade receivables As at March 31, 2022 As at March 31, 2021 Considered good - unsecured i) Related party (refer Note 26.3) 113.13 464.51 ii) Others 21.15 17.59 134.28 482.10 Trade receivables consists of few customers, majorly from the related party, for which ongoing credit evaluation is performed on the financial condition of the account receivables, historical experience of collecting receivables, subsequent realisations and orders in hand. Based on evaluation, allowance for doubtful debts recognised in the Consolidated Statement of Profit and Loss is Nil.
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