Suppose tax exempted identifiable goods under earlier law dispatched w – McqOptions

MCQOPTIONS

1.	Suppose tax exempted identifiable goods under earlier law dispatched within 6 months prior to the appointed day are returned back after 6 months from the appointed day. How, the tax element involved in the return supply will be treated under GST?
A.	Subject to tax at the appropriate rate of GST
B.	No GST
C.	At the half rate of the GST
D.	Only SGST is charged
Answer» B. No GST

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