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

Place of registration governs VAT liability: FPS scrip issued at an address fixes the State VAT obligation accordingly.
Place of registration and address on the Focus Product Scheme scrip determines which State's VAT authority is liable: FPS issued in the head office's name/address makes that State responsible; FPS issued in the manufacturing plant's name/address makes the plant's State responsible. Sales of FPS scrip are treated as sales of goods/raw materials and attract State VAT where the taxable sale is located.