Guidance note prepared by STVAT Consulting team is presented here. This note of STVAT Consulting is only for the purpose of guidance. This note does not exhaustively cover the entire legal provisions on the topics discussed. Since GST law is evolving please note the date and context of the note before drawing an analogy to your context. Guidance notes do not constitute legal advice. You are advised to seek professional assistance. This note is based on inputs available on the date noted and is to be read in that context. The articles are usually not updated for later development. You are however welcome to mail your queries to support@stvat.com and our team would be happy to respond. Since we receive large number of queries please expect slight delay in responding.