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Deemed Exports : Concept and Refund Procedure under GST

‘Deemed Exports’ is an important term being used by government while formulating Foreign Trade Policy to provide a level-playing field to domestic manufacturers in certain specified cases, as may be decided by the Government from time to time. In GST,…

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Clarifications issued by GST Council on Various Queries of GST on 18.01.2018

GST council, in its meeting on 18.01.2018, provide clarifications on various matters to resolve the early age disputes. These clarifications are discussed below:- 1) Exemption limit provided in Accommodation Sector also available to Hostels: It is clarified that…

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GST on sale of second hand (used and old) vehicles

In GST, margin scheme has been provided in case of sale of second hand motor vehicles. In this scheme, a person supplying old and used vehicles is liable to pay GST on the profit margin at the time…

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