FAQS ON GOODS AND SERVICES TAX (GST) - PART 8

Export of services is treated as zero-rated supply under GST.

Input tax credit can be claimed on goods and services used for export of services.

GST on works contract is levied based on the nature of the contract and the type of property involved.

For works contract involving both goods and services, GST is levied on the value of goods and services separately.

E-commerce operators are required to collect and deposit GST on behalf of the suppliers selling through their platform.

The threshold limit for registration of e-commerce operators under GST is Rs. 20 lakhs.

E-commerce operators are also required to file an annual return in addition to regular GST returns.