i. Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST.
ii. If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies.
States/UT
Order No. & Date
TSAAR Order No. 7/2018 dt: 02-07-2018
Order date
02-07-18
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Category
97(2) (b) & (d)
Year