68 Dear sir.
One of my client has exported goods in the month of dec 2017 by paying 5 percent gst instead of 28 percent which is actually applicable.
And he took refund for that amount , as it was export transaction.
Now in the year Oct 2021 , superintendent has passed an order to pay the remaining 23 percent.
Now the ball is in the court of commissioner, I met him and explained the revenue neutral effect by explaining whatever paid may have been recd back by us as refund.
sir said give me a base to support your revenue neutral effect so that I can take decision in favour of assessee.
Please let me know any strong ground to avoid that tax here.

Ans.There are a number of judgements available on revenue neutrality. However, we will suggest you take a professional opinion on this matter. 

Q.67 under expansion project we have issued PO to the building contractor for construction of factory building. PO is on works contract basis. Can I take ITC on GST paid to the contractor

Ans. In accordance with the provisions under Section 17(5) of the CGST Act, 2017,

(c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service;

(d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.

Explanation– For the purposes of clauses (c) and (d), the expression -construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property;

Therefore in both the cases I.e. input tax credit on construction services as well as works contract service are not allowed. Here, works contract service is not used for further supply of works contract services, hence credit shall not be allowed.

66 Exempt goods per GST no llena must ha kya 

Ans. As per Section 23 of the CGST Act, 2017:

(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

Therefore, in case  you are not supplying goods or services or both which are taxable and exclusively dealing in exempted goods or services or both, then there is no requirement to take GST registration.