Clarification on various issue pertaining to GST

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....ledger for payment of tax and other liabilities. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of its powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as "Manipur GST Act"), hereby clarify the issues as under : S. No. Issue Clarification Refund claimed by the recipients of supplies regarded as deemed export 1. Whether the Input Tax Credit (ITC) availed by the recipient of deemed export supply for claiming refund of tax paid on supplies regarded as deemed exports would be subjected to provisions of section 17 of the Manipur GST Act, 2017. The refund in respect of....

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....the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force." 2. The said amendment in sub-section (5) of section 17 of the Manipur GST Act was made based on the recommendations of GST Council in its 28th meeting. The intent of the said amendment in sub-section (5) of section 17, as recommended by the GST Council in its 28th meeting, was made known to the trade and industry through the Press Note on Recommendations made during the 28th meeting of the GST council, dated July 21, 2018. It had been clarified "that scope of input tax credit is being widened, and it would now be made available in respec....

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....xed supply" 2. It is clarified that "leasing" referred in sub-clause (i) of clause (b) of sub-section (5) of section 17 refers to leasing of motor vehicles, vessels and aircrafts only and not to leasing of any other items. Accordingly, availment of ITC is not barred under sub-clause (i) of clause (b) of sub-section (5) of section 17 of the Manipur GST Act in case of leasing, other than leasing of motor vehicles, vessels and aircrafts. Perquisites provided by employer to the employees as per contractual agreement 5. Whether various perquisites provided by the employer to its employees in terms of contractual agreement entered into between the employer and the employee are liable for GST ? 1. Schedule III to the Manipur GST Act provides ....

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....pur GST Act read with rule 88A of the Manipur GST Rules. 2. Sub-rule (2) of rule 86 of the Manipur GST Rules provides for debiting of the electronic credit ledger to the extent of discharge of any liability in accordance with the provisions of section 49 or section 49A or section 49B of the Manipur GST Act. 3. Further, output tax in relation to a taxable person (i.e. a person who is registered or liable to be registered under section 22 or section 24 of the Manipur GST Act) is defined in clause (82) of section 2 of the Manipur GST Act as the tax chargeable on taxable supply of goods or services or both but excludes tax payable on reverse charge mechanism. 4. Accordingly, it is clarified that any payment towards output tax, whether self-a....