Q773. 1) Whether GST is leviable on sale of license which is given to exporter in the form of duty credit scrip under RoSCTL scheme? 2) Whether GST is leviable on supply of electricity generated by windmill energy?

Ans:  Selling of scrip is outside the ambit of GST and not treated as exmpted supply as well. GST is not leviable on supply of electricity if registered as pruducer of electricity

Q772. Mr. X is a Stand comedian, he is selling tickets for his show, What is the GST rate on tickets? The following rates have been prescribed for entertainment services such as recreational, cultural and sporting services as given under Notification No. 11/2017-Central Tax(Rate), dated June 28, 2017 and Notification No. 12/2017-Central Tax(Rate), dated June 28, 2017:-

Services by way of right to admission to—

(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event;

Ans:  18%

Q771. I am in export of services. Some of my payments are received in an associate's bank account. I delayed taking LUT, so I am planning to pay GST and claim refund. The FIRC will be received in the associate's account (and FIRC will show that associate as the beneficiary). When I file application for refund, how should I make sure to get GST refund for the portion of money which is received in associate's bank account and FIRC is in his name? Can I add his bank account to my GST portal and seek validation? The associate is an unregistered GST (they have no operations).

Ans: payment to associate will not be recognised for export incentive. Refund will be Rejected by department in that scenario.