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of <h1>Haryana Govt Clarifies GST Refunds for Deemed Exports; ITC Rules Updated, Employer Perks Exempt from GST.</h1> The Haryana Government issued a circular clarifying issues related to GST. It addresses the refund claims for deemed export supplies, stating that Input Tax Credit (ITC) for such refunds is not subject to Section 17 of the HGST Act and should not be included in 'Net ITC' calculations. The circular clarifies that the proviso in Section 17(5) applies to the entire clause and that ITC is not barred for leasing except for motor vehicles, vessels, and aircraft. Employer-provided perquisites under contractual agreements are not subject to GST. The electronic credit ledger can only be used for output tax payments, not for reverse charge or other liabilities, while the electronic cash ledger can cover all liabilities.
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