In GST as there are no exemptions or limited exemptions, every taxpayer has to pay GST and apply for the refund. It has mainly impacted a lot for the exporters of goods or services or both and also who have setup up units in the tax exemption zones. This has impacted the working capital very […]
As per Notification No.2/2017-Central Tax (Rate) exemption is available only if the products are not put up in “other than those put up in unit container and bearing a registered brand name”. This means that the products should not be pre-packed and have registered trademark on the packaging under Trademarks Act 1999.