Ques: 916:I am an exporter of vegetables (Tax Free items). I Export without payment of tax through air frieght. Purchase of Vegetables in my case is also tax free. But air freight charges, bank charges, telephone charges in my case are taxable items.
So wheather i am eligible to take GST Refund of ITC paid on Air freight (paid on export), telephone and bank charges

Ans: You are eligible to avail refund claim. Zero-rated supply provisions will prevail over provisions related to exempted supplies.

Ques: 915: I have to ask you that we have received the GST Audit letter from the Department for 6 Years GST Audit (2017 to 2023) but for the first three years 2017-2018 & 2018-2019 & 2019-2020 our audit is done in the Form of Scrutiny and the department asking for GST Audit Report then how can i save these 3 years again audit

Ans: Please refer section 6 which says the same activity can not be checked by parallel authority. If you have evidence that the same activity was checked earlier used that section and related judgements

Ques: 914: If Taxpayer is not pay GST as per rule 86b
Adjudication authority ask for 1% GST

Ans: Yes they have the right to ask if conditions are not fulfilled