FAQS ON GST (GOODS AND SERVICES TAX) - PART 7

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

Works contract is a composite supply under GST

GST on works contract is determined based on the nature of the contract

E-commerce operators are required to collect and deposit GST on behalf of the suppliers

E-commerce operators are also required to file GST returns

E-commerce operators can claim input tax credit on goods and services used for their business