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of <h1>Manipur Govt Clarifies GST Refunds: ITC for Deemed Exports Not Limited by Section 17, Employer Perks Exempt.</h1> The circular from the Government of Manipur's Department of Taxes provides clarifications on Goods and Services Tax (GST) issues. It addresses refund claims for deemed export supplies, stating that Input Tax Credit (ITC) for such refunds is not subject to section 17 of the Manipur GST Act. It clarifies that the proviso in section 17(5)(b) applies to the entire clause and that ITC is barred only for leasing motor vehicles, vessels, and aircraft. Employer-provided perquisites under contractual agreements are not subject to GST. The electronic credit ledger can be used for output tax payments, excluding reverse charge, while the electronic cash ledger can cover any GST liabilities.
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