AF Garments Private Limited

1. Whether circular No.44/18/2018-CGST applies to this transaction ?

2. Whether “Rawji Industrial Corporation” has to charge GST on this transaction ?

3. If answer to Question No . 2 is “Yes” at what rate ?

4. Whether “AF Garments Pvt Ltd.” can get input Tax Credit of such GST paid on this transaction?

5. If answer to Question No 4 is “Yes” , and if “AF Garments Pvt Ltd.” is having only export sales (i.e. either Direct Export or through some Exporter), can he claim refund of such accumulated input Tax Credit of GST paid in this transaction?