https://www.taxtmi.com/article/detailed?id=6493 Applicability of Rule 6 hinges on whether inputs or input services qualify under the Rules and on their exclusive or common use for taxable versus exempted services. Commonly used inputs/input services require apportionment and reversal under alternative methods: separate records, a fixed-rate option, proportionate turnover-based reversal, or hybrid treatment. Exports, supplies to SEZs, and capital goods are excluded from reversal. ST-3 Return Section I requires disclosure of exempted turnover values and corresponding reversals, with fixed-rate disclosures final and proportionate disclosures provisionally adjusted at year end. en-us Sat, 24 Oct 2015 07:48:15 +0530 Sat, 24 Oct 2015 07:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6493 Applicability of Rule 6 hinges on whether inputs or input services qualify under the Rules and on their exclusive or common use for taxable versus exempted services. Commonly used inputs/input services require apportionment and reversal under alternative methods: separate records, a fixed-rate option, proportionate turnover-based reversal, or hybrid treatment. Exports, supplies to SEZs, and capital goods are excluded from reversal. ST-3 Return Section I requires disclosure of exempted turnover values and corresponding reversals, with fixed-rate disclosures final and proportionate disclosures provisionally adjusted at year end. Articles Service Tax Sat, 24 Oct 2015 07:48:15 +0530 https://www.taxtmi.com/article/detailed?id=6493