Goods and Services Tax – Started By: – arun aggarwal – Dated:- 15-1-2018 Last Replied Date:- 17-1-2018 – Sir I would like to know that is there any relevance of section 2(f) of central excise in the regime of GST for the manufaturer. Specially for the area based exempted areas where all the benifits if any are given to the manufacturer only. For reference Circular No.1060/9/2017-CX dt 27/11/2017 Arun Arun – Reply By KASTURI SETHI – The Reply = Section 2(f) of Central Excise Act, is not relevant now inasmuch as the concept of area based exemption does not exist. Such units are to pay GST and thereafter claim refund of GST paid. IT IS NOT EXEMPTION. – Reply By arun aggarwal – The Reply = sirBut the claim after paying GST will be given only t
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