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of <h1>Himachal Pradesh Clarifies GST: Refunds, ITC on Leasing, Employer Perquisites, and Ledger Usage Rules.</h1> The Himachal Pradesh State Taxes and Excise Department issued a circular clarifying various GST issues. It addresses the refund process for deemed export supplies, stating that input tax credit (ITC) for such refunds is not subject to Section 17 of the HPGST Act. It clarifies that ITC on leasing pertains only to motor vehicles, vessels, and aircraft. Employer-provided perquisites under employment contracts are not subject to GST. The circular also specifies that the electronic credit ledger can be used for output tax payments but not for reverse charge taxes or other liabilities, while the electronic cash ledger can cover all liabilities.
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