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.