Q. 304 If Company is dealing in AC business, and uses stock of AC in their office, whether GST is applicable on it or not?

Ans. GST will not be applicable because there is no further supply of Goods as it is used in business.

Q. 303 Whether input tax credit can claim by the recipient in case B2B supply where place of supply mentioned the invoice “other Territory” by the Supplier due to Place of supply section 12(8) of IGST act and explanation? transport of export Goods from India to place outside India (GST credit on Air freight to Indian exporter)

Ans. As there is no provision in the GST law that restrict to Claim ITC in GSTR-3b.

You can claim ITC if it is shown as “eligible” in GSTR-2b.

Q. 302 I sent the goods to the party whose price is 70000/-and i made his e-way bill too but the party is refusing to take that goods i.e not consider in your books now i want to get that stuff back how to order?

Ans. You can raise a credit note amounting Rs. 70000/- in your books . on the basis of credit note you can raise e-way bill to get back your goods