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of <h1>Tamil Nadu Circular Clarifies GST Refunds, ITC on Deemed Exports, and Employer Perquisites; Addresses Section 17(5) Interpretation.</h1> The Tamil Nadu Commercial Taxes Department issued Circular No. 9/2022-TNGST to clarify issues related to the Tamil Nadu Goods and Services Tax Act, 2017. It addresses refund claims for deemed export supplies, interpretation of section 17(5) regarding input tax credit (ITC), and perquisites provided by employers to employees under contractual agreements. The circular specifies that ITC on deemed exports is not subject to section 17 and cannot be included in 'Net ITC' for refund calculations. It clarifies that leasing restrictions apply only to motor vehicles, vessels, and aircraft. Additionally, it outlines the use of electronic credit and cash ledgers for tax payments, excluding reverse charge mechanisms.
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