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of <h1>Rajasthan GST Circular: ITC on Deemed Exports, Employer Perks Exemption, and Ledger Usage Clarifications u/s 17.</h1> The circular issued by the Government of Rajasthan's Commercial Tax Department addresses several GST-related clarifications. It explains that the Input Tax Credit (ITC) for deemed export supplies is not subject to section 17 of the RGST Act and should not be included in the 'Net ITC' for certain refund computations. The proviso in section 17(5)(b) applies to the entire clause, and ITC is not barred for leasing services other than motor vehicles, vessels, and aircraft. Perquisites provided by employers to employees under contractual agreements are exempt from GST. The electronic credit ledger can be used for output tax payments but not for reverse charge tax or other liabilities, while the electronic cash ledger can cover any GST liability.
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