1.

Suppose taxable identifiable goods under earlier law dispatched within 6 months prior to the appointed day (i.e.01-04-2017) are returned back after 6 months from the appointed day. How such return supply will be treated under GST?

A. It will be 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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