focus product scheme for export

[DAN BAHADUR]

Dear Sir

Our head office in Delhi and manufacturing unit located in haryana. we have 100% export from our manufacturing units no local sale or purchase form this. Local sale or purchase made by our head office and we have sale focus product scheme form our head office and tax liability is deposited into delhi sale tax department. kindly advice to me where are tax liability deposited haryana or delhi?

AI Summary

Clarification on Tax Deposit Location for Exporting Company: Delhi or Haryana? FPS and VAT Considerations Explained. A query was raised about the appropriate location for depositing tax liability for a company with a head office in Delhi and a manufacturing unit in Haryana, which exports 100% of its products. The head office handles local sales and purchases, and the tax is deposited in Delhi. A respondent advised that if the Focus Product Scheme (FPS) is issued in the name and address of the Delhi office, the tax should be deposited in Delhi; otherwise, it should be in Haryana. It was clarified that sales of scrip are treated as sales of goods, and the respective state VAT applies.