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GST - Highlights / Catch Notes

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Exclusions from the aggregate value of exempt supplies - "value ...


GST Update: Duty Credit Scrips Now Part of Exempt Supplies for Input Tax Credit Calculations u/r 43.

July 8, 2022

Act Rules     GST

Exclusions from the aggregate value of exempt supplies - "value of supply of Duty Credit Scrips" added to the list - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Rule 43 of the Central Goods and Services Tax Rules, 2017

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