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    <title>What is impact of Exempted unit in Uttaa Khand</title>
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    <description>A Uttarakhand manufacturer asked whether pre GST exemptions from excise, CST and VAT and the absence of cenvat credit will persist under GST. Replies reported that many prior exemptions remain intact though thresholds and rules have changed, but practically some suppliers may need to pay tax under GST and subsequently claim refund, reflecting a procedural shift in exemption treatment.</description>
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      <description>A Uttarakhand manufacturer asked whether pre GST exemptions from excise, CST and VAT and the absence of cenvat credit will persist under GST. Replies reported that many prior exemptions remain intact though thresholds and rules have changed, but practically some suppliers may need to pay tax under GST and subsequently claim refund, reflecting a procedural shift in exemption treatment.</description>
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