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CA Rajeev K Sharma

CA Rajeev K. Sharma

Timely and strict compliance of the law being the back bone of self-assessment under GST, becomes more important for every registered person under GST. And as the law is new for all and one, various interpretational and compliance issues are the initial challenges being faced by the industry.

The assessees who are already registered in Central Excise, Service Tax, Customs or State VAT are normally accustomed to timely comply with the procedural aspects of relevant statues. And the ones, who are for the first time being covered under indirect taxes feel more of these issues.

Textiles sector is one of such industry that has more or less enjoyed an exemption regime until now. With the imposition of Goods and Services Tax recently, the textile, hosiery and related job work units which are large in numbers and are mostly from micro, medium and small segment of industry are facing teething problems in this new regime of taxation. Most of the present units in Textile segment are running their units for several decades without being liable for Central Excise and Service Tax in particular and State VAT in general. The issues of concern for them range from procedural like rates of taxes to legal like place of supply of goods.

I am here with a series of write-ups concerning Goods and Services Tax specifically concerning Textile Sector with an endeavor to deliberate on these areas of concern.

This article, the first in the series will be covering rates of GST on Textiles, readymade, hosiery goods and the goods used in textile industry.

Rates of Central Excise Pre-GST

Natural Fiber, Natural Yarn, Natural Fabric (Cotton) 0% without CENVAT and 6% with CENVAT

 

Conditional Exemption
Manmade Fiber, Manmade Yarn, Manmade Fabric 12% with CENVAT

 

 

No Exemption

Compulsory Duty

Readymade Garments, made-ups Branded and SP More Than Rs. 1000

(cotton or mixed)

Compulsory Duty With Two Options

1st Option  2% of 60% of RSP without CENVAT

2nd Option 12.5% of 60% of RSP with CENVAT

No Exemption

Compulsory Duty

Just Options for Rates

Readymade Garments, made-ups B/Unbranded and/or SP Less Than Rs. 1000 (PURE COTTON ONLY) Voluntary Duty With Two Options

1st Option  Nil Rate  without CENVAT

2nd Option 6% of 60% of RSP with CENVAT

Conditional Exemption
Readymade Garments, made-ups Unbranded and SP Less Than Rs. 1000 (COTTON PLUS others) Voluntary Duty With Two Options

1st Option  Nil Rate  without CENVAT

2nd Option 12.5% of 60% of RSP with CENVAT

Conditional Exemption

 Primary Structure of Rates of Taxes under GST

Product GST (%)
Cotton 5%
Cotton Cone Yarn 5%
Cotton Hank Yarn 5%
Cotton Waste 5%
Cotton Fabric 5% (No Refund of ITC accumulation)
Cotton Garment/Made-Ups Without brand name having Retail Sale Price below Rs.1000 (per piece) 5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)

Cotton Garment/Made-Ups with brand name having of RSP of Rs. 1000 and above (per piece) 5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)

Polyester Fiber 18%
Polyester Yarn 18%
Polyester Fabric 5% (No Refund of ITC accumulation)
Polyester Garment/Made-Ups Without Brand Name having RSP below Rs. 1000 (per piece) 5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)

Polyester Garment/Made-Ups Without Brand Name having RSP of Rs. 1000 (per piece) and above 5% (Sale Value not exceeding Rs 1000 per piece)

12% (Sale Value exceeding Rs 1000 per piece)

ITEM WISE RATES OF GST

Kindly note that the ”Tariff item”, “sub-heading” “heading” and “Chapter” given below shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).  Further, The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

Items with * are given here with names by which they are commonly known in market. In Schedules, these names do not appear though.

SCHEDULE-Exempt Goods
S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods

 

Percentage of  GST,(CGST+SGST)
123. 5001 Silkworm laying, cocoon Effective rate of GST 0, as wholly exempt
124. 5002 Raw Silk Effective rate of GST 0, as wholly exempt
125. 5003 Silk Waste Effective rate of GST 0, as wholly exempt
126. 5101 Wool, not carded or combed Effective rate of GST 0, as wholly exempt
127. 5102 Fine or coarse animal hair, not carded or combed Effective rate of GST 0, as wholly exempt
128. 5103 Waste of wool or of fine or coarse animal hair Effective rate of GST 0, as wholly exempt
129. 52 Gandhi Topi Effective rate of GST 0, as wholly exempt
130. 52 Khadi Yarn Effective rate of GST 0, as wholly exempt
131. 5303 Jute fibres, ram or processed but not spun Effective rate of GST 0, as wholly exempt
132. 5305 Coconut, coir fibre Effective rate of GST 0, as wholly exempt
133. 63 Indian National Flag Effective rate of GST 0, as wholly exempt

SCHEDULE I- 5%

 

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods

 

Percentage of  GST,(CGST+SGST)
202. 5004 to 5006 Silk yarn 5
203. 5007 Woven fabrics of silk or of silk waste 5
204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy  wool 5
205. 5105 Wool and fine or coarse animal hair, carded or combed 5
206. 5106 to 5110 Yarn of wool or of animal hair 5
207. 5111 to 5113 Woven fabrics of wool or of animal hair 5
208. 5201 to 5203 Cotton and Cotton waste 5
209. 5204 Cotton sewing thread, whether or not put up for retail sale 5
210. 5205 to 5207 Cotton yarn [other than khadi yarn] 5
211. 5208 to 5212 Woven fabrics of cotton 5
212. 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5
213. 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 5
214. 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 5
215. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 5
216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5
217. 5407, 5408 Woven fabrics of manmade textile materials/Synthetic Cloth* 5
218. 5512 to 5516 Woven fabrics of manmade staple fibres 5
219. 5705 Coir mats, matting and floor covering 5
220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal 5
221. 60 Knitted or crocheted fabrics [All goods] 5
222. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5
223. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5
224. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece 5
SCHEDULE II- 12%
S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods

 

Percentage of  GST,(CGST+SGST)
64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

 

12
82. 3926 Plastic beads 12
118. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 12
119. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 12
120. 4811 Aseptic packaging paper 12
121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12
122. 4819 Cartons, boxes and cases of corrugated paper or paper board 12
124. 4823 Paper pulp moulded trays

 

12
133. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 12
134. 5602 Felt, whether or not impregnated, coated, covered or laminated 12
135. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12
136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or  sheathed with rubber or plastics 12
137. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip    or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread 12
138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 12
139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided  and whether or not impregnated, coated, covered or sheathed with rubber or plastics/Elastic* 12
140. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 12
141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 12
142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up 12
143. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 12
144. 5703 Carpets and other textile floor coverings, tufted, whether or not made up 12
145. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 12
146. 5705 Other carpets and other textile floor coverings, whether or not made  up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 12
147. 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 12
148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 12
149. 5803 Gauze, other than narrow fabrics of heading 5806 12
150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 12
151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 12
152. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 12
153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12
154. 5808 Braids   in  the  piece;  ornamental  trimmings  in   the  piece,  without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 12
155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 12
156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 12
157. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 12
158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 12
159. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 12
160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 12
161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 12
162. 5905 Textile wall coverings 12
163. 5906 Rubberized textile fabrics, other than those of heading 5902 12
164. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 12
165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 12
166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 12
167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 12
168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated  with  rubber,  for  covering  weaving  spindles   (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalized yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 12
169. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
170. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
171. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece 12
182. 7319 Sewing needles/ HOSIERY NEEDLES ARE AT 18* 12
187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

 

12
223. 9404 Coir products [except coir mattresses] 12
224. 9404 Products wholly made of quilted textile materials 12
SCHEDULE III- 18%
S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods

 

Percentage of  GST,(CGST+SGST)
51. 3206 Other coloring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

 

 

18

53. 32110000 Prepared driers

 

18
54 3212

 

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale

 

18
55. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)

 

18
88. 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordant), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 18
100. 3901 to 3913

 

All goods i.e. polymers; Polyacetals, other polyether, epoxide resins, polycarbonates, alkyd resins, polyallylesters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms

 

18
105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 18
108. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 18
111. 3926 Plastic Tarpaulin 18
123. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber [other than Surgical gloves] 18
124. 4202 School satchels and bags other than of leather or composition leather 18
127. 4202 22 20 Hand bags and shopping bags, of cotton 18
128. 4202 22 30 Hand bags and shopping bags, of jute 18
129. 4202 22 40 Vanity bags 18
130. 4202 29 10 Handbags of other materials excluding wicker work or basket work 18
131. 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103. 18
132. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 18
133. 4304 Artificial fur and articles thereof 18
155. 4821 Paper or paperboard labels of all kinds, whether or not printed 18
158. 5401 Sewing thread of manmade filaments, whether or not put up for retail sale/Polyester Sewing Threads* 18
159. 5402, 5404, 5406 All synthetic filament yarn such as nylon, polyester, acrylic, etc. 18
160. 5403, 5405, 5406 All artificial filament yarn such as viscose rayon, Cup ammonium, etc. 18
161. 5501, 5502 Synthetic or artificial filament tow 18
162. 5503, 5504,

5506, 5507

Synthetic or artificial staple fibres 18
163. 5505 Waste of manmade fibres 18
164. 5508 Sewing thread of manmade staple fibres 18
165. 5509, 5510, 5511 Yarn of manmade staple fibres 18
172. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateau and manchons (including slit manchons), of felt 18
173. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 18
174. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 18
175. 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 18
176. 6506 Other headgear, whether or not lined or trimmed 18
177. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 18
182. 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 18
233. 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included 18
302. 8213 00 00 Scissors, tailors’ shears and similar shears, and blades therefor 18
306. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal
335. 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] 18
337. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 18
338. 8446 Weaving machines (looms) 18
339. 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 18
340. 8448 Auxiliary machinery for  use with  machines  of  heading 84.44,  84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)/ SEWING NEEDLES ARE AT 12%* 18
341. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 18
342. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 18
343. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 18
442.

 

9606 21 00, 9606 22 00, 9606 29, 9606 30

 

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 18
446. 9607

 

Slide fasteners and parts thereof /Zip* 18
SCHEDULE IV- 28%
S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods Percentage of  GST,(CGST+SGST)
52. 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags,  rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags  of other materials excluding wicker work or basket work] 28
53. 4203 Articles of apparel and clothing accessories, of leather or of composition leather 28
54. 4205 Other articles of leather or of composition leather 28
55. 4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons 28
56. 4303 Articles of apparel, clothing accessories and other articles of fur skin 28
57. 4304 Articles of artificial fur 28
67. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 28
68. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 28
SCHEDULE V – 3%
S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods

 

Percentage of  GST,(CGST+SGST)
17. 7117 Imitation jewellery 3

We have tried to compile whole range of goods related to Textiles sector. Any suggestions for addition, amendment are invited at rks9814214503@gmail.com

(Author can be reached at  rks9814214503@gmail.com)

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3 Comments

  1. faizan1990 says:

    Hello,

    Just to clarify, Does ‘No refund on ITC accumulation’ means that any ITC accumulation on an account of being GST on purchase is more than GST on sale value?

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