Question: 907: 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?
Kindly elaborate your answer with supporting documents.

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

Ques: 906: DRC-01 RECEIVED FOR DIFFERENCE IN EWAY BILL AND OUTWARD SUPPLIES THE REASON BEING TWO INVOICE CANCELLED BUT EWAY BILL NOT CANCLLED PLEASE ADVICE WHAT TO DO AND WHAT REPLY WE SHOULD FILE.

Ans: One has to prepare a record and submit to authorities. Also refer some judgement may not be of GST but it earlier regime 

Ques: 905: A CHARITABLE REGD. TRUST HAVING REGD OFFICE IN DELHI AND IS RUNNING A SCHOOL IN OTHER STATE. AS LAND AND BUILDING BELONGS TO TRUST A NOTIONAL RENT IS BOOKED INTHE BOOKS OF SCHOOL. SIR SHOULD TRUST CHARGE GST ON RENTAL.

Ans. Yes it will be taxable under GST