Models exp related

Your question is not clear please elaborate in detail .

My client business e commerce .his pay model like actress that is what is maximum pay on Model Exp as per Income tax
And as per Gst

Explain the client business clearly by giving examples

My client has started selling online by creating her own site
She has paid Rs 14 lakh (model likes actress) from April 1, 2021 till now . I would like to ask what is the maximum limit of this expenditure according to Income tax law or Gst.
my client sale Apr to June 2021 - 4 lakh (business registration as on 3 mar 2021