gst highlights

SettingSetting GSTGST ConcernConcernSettingSetting GSTGST ConcernConcern

All rights reserved/Preliminary & Tentative

“We Transform corporate values through Enabling Capabilities”

HIGHLIGHTS /IMPACT/APPROACHHIGHLIGHTS /IMPACT/APPROACH


Vision: “Transform corporate values through Enabling Capabilities”Vision: “Transform corporate values through Enabling Capabilities”

1Setting GST Concern

� Our Background

� Our Presence

� Services Offered

� GST Highlights

ContentsContentsContentsContents


� GST Highlights

� GST Advantages

� Way Forward to GST

� How STAN can help


2


Setting GST Concern

Leading Assurance & Consulting organization well positioned to assist you in India, access toover team of 400 persons, 75 professionals with substantial industry background andexperience. Our firm is having adequate client base spanning from multinationals, domesticpublic and private sector.

We are available at 14 locations to provide PAN India access to our clients.

Detailed business profile on each business segments & activities can be shared on demand.

Our BackgroundOur BackgroundOur BackgroundOur Background


View of Our Head office Located at Mohali




Our Presence in IndiaOur Presence in IndiaOur Presence in IndiaOur Presence in India

Branches

ChandigarhDelhi

Ludhiana

Jammu


S.No Virtual Offices

1 Ahmedabad

2 Cochin

3 Hyderabad

4 Jaipur

5 Kolkata

Bengaluru


6 Lucknow

7 Pune

8 Chennai

9 Mumbai

10 Indore



S. Tandon & Associates – Leading Chartered Accountants firm in India

Competent Finman Pvt. Ltd -.37th Largest member of BSE, NSE)

Stan Professionals Pvt Ltd – Leading Consulting Company in India

About our GroupAbout our GroupAbout our GroupAbout our Group


Competent Synergies Pvt. Ltd.(15th Largest ITES company in India)

Competent Finman Pvt. Ltd -.37 Largest member of BSE, NSE)

Integrated Risk Insurance Brokers Ltd. (IRDA approved)




Our TeamOur TeamOur TeamOur Team


• We have Tax and Advisory professionals, STAN has the team working on GST across all keysectors.

• Our Policy Advisory Group comprises a specialized team of Multi-disciplinary team ofprofessionals Constituting Chartered Accountants ,CFA, MBAs & Cost Accountants.

• STAN subject matter professionals in goods and service tax, accounting, supply chain,project management, and IT with deep sector knowledge, provide an integrated serviceoffering to our clients.


6


Setting GST Concern

Our Assurance ServicesOur Assurance ServicesOur Assurance ServicesOur Assurance Services

Management & Operational (Process review) Audit

Supply Chain Management (SCM) Process Audits

HR Risk containment Audit

Information Security (IS)/ITGS Audits

Energy Audit


Forex Management Audit

Project Capitalization Audits

Legal and Secretarial Audits

Costing systems Review/Audits

Revenue Assurance Audits


7


Setting GST Concern


GST GST HIGHLIGHTSHIGHLIGHTSGST GST HIGHLIGHTSHIGHLIGHTS




Pre GST Tax StructurePre GST Tax StructurePre GST Tax StructurePre GST Tax StructureIn

dir

ect Tax

Central Tax

Excise

Service Tax

Custom


Indir

ect Tax

Custom

State Tax

VAT

Entry Tax, luxury tax, Lottery Tax, etc.




• GST introduced in 1991 by replacing federal Sales Tax. Levy of GST ranging from 13% to 15% in case of provinces and other at rate of 5%.

• Tax to GDP ratio first increased and then decreased when rates we raised and then steady up down

• Vat has not been money machine for Canada.

GST Global OutlookGST Global Outlook

34%34%31%31%

CANADACANADA

11%11%9%9%

• GST as VAT introduced in 1992 Initial rate of tax is 7%.• Tax to GDP ration in increased after implementing GDP.

THAILANDTHAILAND

31+%31+%

31 31 --%%


• GST introduced in 1985 Peak rate of tax is 15%• GST increased the tax to GDP ration,

• GST introduced as Constitutional bill in 2014.• Rate of Taxes Concessional 12%,standard rate 17-18%,

Luxury rate 40%.

31%31%

3636%%

New New ZealandZealandAustraliaAustralia

• GST introduced in 1999 Peak rate of tax is 10%.• Tax to GDP ration in Australia increased after

implementing GDP.

29%29%

30%30%




GST is a consumption tax that is collected on sale of manufactured goods and services. Since it isa consumption tax it is passed on until the last stage, wherein the customer bears the tax, just like excise dutyis imposed currently.

Broking firm Nomura estimates that the GST would drive up headline CPI inflation by 20-70 basis points inthe first year due to higher prices of electricity, clothing & footwear, health/medicine, and education afteraccounting for input taxes and potential asymmetric pricing behavior,

However in the long term, lower tax and logistic costs, productivity gains and higher investments underthe GST should structurally reduce inflation.

GST Impact on Indian Economy GST Impact on Indian Economy


As tax cascading disappears, the industry will move to the lagging regions because of lower costs and thusbring these into the growth dynamics.

Stock market analysts are already zeroing in on stocks and sectors that will be positively impacted by the implementation of this key tax reform.

As per estimates from the National Council of Applied Economic Research (NCAER), growth could increaseby 0.9% to 1.7%.

Preliminary results indicate that the growth in GDP can be between 2-2.5% with the implementation of awell-designed GST. The increase in exports can be between 10-14%.


11


Setting GST Concern

Taxes Subsumed Under GSTTaxes Subsumed Under GSTTaxes Subsumed Under GSTTaxes Subsumed Under GST





Key Features of Ideal GSTKey Features of Ideal GST

Destination based Tax

Applies to all stages of the value chain

Zero rated Export of all goods and services


Seamless Credit

Minimum floor rates

No requirement of “C” Form




GST

Credit Methodology Priority

CGST SGST IGST

IGST

Proposed GST Structure

Conceptual FrameworkConceptual FrameworkConceptual FrameworkConceptual Framework


Intra State

CGST SGST

Inter State

IGST (CGST+SGST)

CGST

IGSTIGST

SGST

IGST

IGST

CGST

SGST All rights reserved/Preliminary & Tentative



GST GST rates as per rates as per New Model GST LawNew Model GST LawGST GST rates as per rates as per New Model GST LawNew Model GST Law


IntraState

Taxable Supply

Excise and Service Tax will be known as

CGST

Local VAT & Other taxes will be known as

SGST

Inter State CST will be replaced by

Approx. Sum Total of CGST 14%+14

14%

14%14%


Inter State Taxable Supply

replaced by Integrated GST

(IGST)

Approx. Sum Total of CGST and SGST

Import From Outside India

Custom DutyIn Place of CVD and SAD, IGSTwill be charged

14%+14%=28%

14%

Moreover, Sec 8 of GST(Compensation for loss of revenue )Bill, 2016 makes provision for cess leviable which would be non vatable.



GSTINGSTIN CodeCode underunder GSTGSTGSTINGSTIN CodeCode underunder GSTGST

State PAN Entity Blank Check

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

State Codes

PAN

Digit 1-2

Digit 3-12


Entity Code for Business Verticals of entities with same PAN in same State

Left blank for future use

Check Digit

3-12

Digit 13

Digit 14

Digit 15




The closing stock is held either in the form of raw materials, semi-finished goods, or finished goods, and must be used or intended to be used for taxable supplies.

The benefit of such credit is passed on, by way of reduced prices, to the recipient. In current taxregime, duty/tax is added as product cost since the Input Tax Credit is not allowed.

On transition to GST, ITC will be allowed, and this should naturally result in the reduction ofbase cost, and subsequently reduced final price to customers.

In GST, you are eligible for Input Tax credit if you are a regular tax payer only. A taxable person

EligibilityEligibility conditionsconditions toto availavail InputInput TaxTax creditcredit heldheld inin youryour closingclosing stockstockEligibilityEligibility conditionsconditions toto availavail InputInput TaxTax creditcredit heldheld inin youryour closingclosing stockstock


In GST, you are eligible for Input Tax credit if you are a regular tax payer only. A taxable person opting for composition levy under GST is not allowed to claim Input Tax credit.

You have invoices or any other prescribed duty/tax paying documents in respect of the closing stock of inputs (including semi-finished goods and finished goods).

The date of invoices or any other prescribed duty / tax paying documents is within 12 months from the date of transitioning to GST.




Migration of Existing Tax Payer to GSTMigration of Existing Tax Payer to GSTMigration of Existing Tax Payer to GSTMigration of Existing Tax Payer to GST

•Migrated to

•Certificatebecomes final if


•Migrated to GSTN

•Issue GSTIN provisional basis for 6 months

Automatically

becomes final ifadditional detailsfurnished within6 months

•Assessee logonand fill requireddata

Final

Information if notsubmittedregistration shallbe cancelled

Not submit


18


Setting GST Concern

Person liable to be registered as per Schedule VPerson liable to be registered as per Schedule V

• If “aggregate Turnover” exceeds Rs 20 Lacs• In Special category States i.e. North Eastern States + Sikkim , J&K Himachal Pradesh & Uttarakhand if “Aggregate turnover” exceeds Rs 10 Lacs

Every Supplier(Except)

• Supply of goods after completion of job work by registered job worker be included in turnover of principal not job worker

Job Worker

Aggregate TurnoverTaxable +Non Taxable +

Exempt+ Export of Goods & ServicesExcl. GST TaxesIncl. All supplies

whether own or behalf of principal

Situation Effective date

Transfer/Succession

Date of Transfer/succession


Special Provision ITC

Person newly applying for registration fails to apply for registration with 30 from the date which he becomes liable for registration

–ITC credit in respect of goods held in stock or contained in Finished 0r semi finished goods held in stock would not be available

Person registered under existing law shall be required to be registered under GST Law

Every person liable for registration as per schedule V -30 days from “Effective date”

/Succession succession

Amalgamation/demerger

ROC Certificationgiving effect highCourt Order

Other Cases Date on whichsupply exceedsthreshold limit


19


Setting GST Concern

Registration Under Schedule VRegistration Under Schedule V

Registration

If Turnover Exceed Mandatory

Irrespective Turnover

Person Making Inter State Supply

Not Required


Casual Taxable Person

Reverse Charge

E-Commerce Operator

Non Resident

Persons required to deduct Tax @1%

Persons required to collect tax u/s 56

Person supplying goods on behalf ofother registered taxable persons

Input service Distributor

Person who supply goods & Servicesother than branded services(through Ecommerce Operator)

OIDAR Services

Notified Persons

Person supplying Exclusively goods/ services which are not liable or wholly exempt

Agriculturist




Pre & Post GST Scenario Of Manufacturing IndustryPre & Post GST Scenario Of Manufacturing Industry

Pre Scenario Post GST Scenario

• significant compliance and administrative costs,classification and valuation disputes

• generally impaired the ease of doing business in thissector.

Implementation of GST is a simplified tax structure & willgive a boost to an already flagging manufacturing sector.

Companies set up units with significant investment outlaysbased on state incentives resulting in state flexibility ofrates.

• Such flexibility given to the States is likely to becurtailed to achieve the intended effect of uniformity.

• The Companies having financial projections aroundthese fiscal incentives may have to reassess theirprojections.

Manufacturing units enjoy exemption of taxes based on theirlocation in specified backward areas, capital investment etc.

No clarity under the Model GST Law on the treatmentof such area based exemptions.


Stock transfers are not subject to tax. • Inter State Stock transfers are deemed to be supplies andare subject to GST.

• Though credit would be available, realization of this GSTwould only occur when the final supply is concluded thusresulting in cash flow blockages

Free supply of goods are not subject to VAT. • GST Law stipulates that specific transactions withoutconsideration would also be treated as supplies.

• Accordingly, free samples may be subject to GST, leadingto increase in overall costs.

Varying rates of excise duty and VAT on different products,as well as several exemptions provided under excise andVAT legislations.

Expected that inception of GST which is based on theprinciples of a simplified rate structure and minimization ofexemptions will significantly reduce disputes regardingclassification of products.


21


Setting GST Concern

Returns Under GSTReturns Under GST

S.NoReturn/Ledger

Particulars To be filed upto

1 GSTR 1Outward supplies made by taxpayer (other than compounding taxpayer and ISD)

10th of the next month

2 GSTR 2Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD)


3 GSTR 3Monthly return (other than compounding taxpayer and ISD)



4GSTR 4 Quarterly return for compounding Taxpayer

18th of the month next to quarter

5 GSTR 5 Periodic return by Non-Resident Foreign Taxpayer Last day of registration

6 GSTR 6 Return for Input Service Distributor (ISD) 15th of the next month

7 GSTR 7 Return for Tax Deducted at Source 10th of the next month

8 GSTR 8 Annual Return 31st Dec of next FY


22


Setting GST Concern

GST Scenarios





IllustratIllustration 1ion 1

IntraIntra--stastatete proproccuurementrement ofof ggoooodsds byby mamanunuffactureracturer

Particulars Present (INR) Under GST (INR)

Base price 100.00 100.00

Excise Duty (@ 12.5%) 12.50 Nil

ValueAdded Tax @ 12.5% 14.06 Nil

CGST @ 9% (assumed) Nil 9.00

SGST @9% (assumed) Nil 9.00


SGST @9% (assumed) Nil 9.00

Invoice Value 126.56 118.00

Total indirect taxes 26.56 18.00

Eligible credit 26.56 18.00

Net indirect tax cost on procurement by of goods

by manufacturer0.00 0.00




IllustratIllustration 2ion 2

InterInter--state procurement of goods by manufacturerstate procurement of goods by manufacturer

Particulars Present (INR)Under GST

(INR)

Base price 100.00 100.00

Excise Duty @ 12.5% 12.50 Nil

Central Sales Tax@ 2% 2.25 Nil

IGST@18% (assumed) Nil 18.00


Invoice Value 114.75 118.00



Net indirect tax cost on procurement by of goods by

manufacturer

2.25 0.00




Illustration 3Illustration 3

Import of goods by manufacturerImport of goods by manufacturer

Particulars Present (INR) Under GST (INR)

CIF Value 100.00 100.00

BCD@ 10% 10.00 10.00

Custom cess (3% on BCD) Nil 0.30

Value for levy of CVD 110.00 110.30

CVD@ 12.5% 13.75 Nil

Custom Cess on (BCD & CVD) 0.71 Nil


Custom Cess on (BCD & CVD) 0.71 Nil

Value for levy of ADC 124.46 110.30

Additional custom duty @ 4% 4.98 Nil

IGST@ 18% (assumed) Nil 19.85

Total cost of raw material imported 129.44 130.15



Net indirect tax cost on procurement by of goods by

manufacturer

10.71 10.30

* Assumed cess would be applicable on BCD under GSTregime




Key Advantages : : • Interstate sourcing of raw materials • Price negotiation • Improvement in quality • Better forecasting • Improved inventory management • Better trade-off between cost and customer service • Capacity expansion • Greater flexibility in manufacturing

Key Emphasis• Manufacturing companies will face challenges during route planning while having to deal with deliveries across a bigger

geography.• In case of services or deliveries which requires lower lead times, the service level might be impacted.

Key Advantages & Key EmphasisKey Advantages & Key Emphasis





Creati

ng A

waren

ess

•Awarenessprograms toreachstakeholders

Chan

ge A

ssis

tan

ce

•Its Critical for business process owners to manage attributed

Inte

grate

Processes

•Multiple systems and modules at various stages to be ready for GST

Key Considerations for EntityKey Considerations for EntityIm

ple

men

tati

on

Im

ple

men

tati

on

of G

ST

of G

ST

Tim

ely

Readin

ess

•Organization to ensure timely readiness for GST Implementatio

Un

itin

g S

takehold

ers

•Different Stakeholders different interest.

•Common


Creati

ng A

waren

ess

•Stakeholders to be kept informed about plan & progress implementation.

Chan

ge A

ssis

tan

ce

attributed change in GST implementation in daily activities.

Inte

grate

Processes

GST

•Systems/ applications to be identified, developed and tested thoroughly.

Imple

men

tati

on

Im

ple

men

tati

on

Tim

ely

Readin

ess

Implementation

•Any delays attracts potential reputational risks.

•Critical to remove roadblocks

Un

itin

g S

takehold

ers

•Common grounds to be identified together under common clause.




Sectors Stock

RecommendationReason

Automobiles

2 wheelers, Small

Cars,

• Currently, the total tax outgo is 27% (Excise+VAT+CST). A proposed standard rate of 18% would

lead to 9% reduction in vehicle prices thereby stimulating demand.

• OEMs would benefit largely from savings on logistics and warehousing related costs.

Large Cars

• Currently, total tax outgo in the UV segment is 45% (Excise+ Vat+ CST). Luxury cars are

recommended to be taxed at higher /demerit tax rate of 40%. UV prices are therefore, likely to

reduce by 5%.

• There is very little possibility of the SUV. Segment taxed at a standard rate of 18% which if happens

can reduce prices by 27%. Large car makers would again benefit from savings on logistics and

warehousing related costs and a simplified tax maintenance structure.

Tractors

• Tractors are completely exempted from excise and pays an exempted rate of 4% on VAT. As such a

total tax outgo (including CST) would be 6%. (Note that tractors are exempt from excise), OEMs

currently receive np MODVAT benefit, leading to an indirect excise duty of 7 % and hence a total tax

outgo of 13%

• Tractors are likely to be taxed at the low ‘Low’ GST rate of 12% , thereby keeping product prices

unchanged.

GST GST +Impact on Industry+Impact on Industry


unchanged.

Auto ancillaries Batteries• GST implementation is expected to bring the unorganized players in the Tax net-this should reduce

the price gap between the organized and unorganized players.

Building Materials

Tiles • Currently unorganized sector (50% of the industry) benefits from the tax evasion and lower tax

rates @18% vs current duty of 25%-27% paid by the organized players .

Plywood• Currently, unorganized sector (75% of the industry) imports raw material without paying duty and

final goods are sold without any duty.

Cement

• Though, 18% tax rate will be lower than what the companies are paying currently (24.5% excise and

VAT), we believe the companies will pass on the benefits to consumers as demand continues to

remain weak. The sector will benefit only when the pricing power is strong in the hand of

manufactures.

Consumer

Durables

• Large unorganized sector in industry (85% of total market)have been evading the indirect taxes for

many years. GST will bring them within ambit of indirect taxes and making impact on their

competitive advantage in pricing terms .

• The narrowing of price differential between the organized and unorganized players would help

organized players increase their market share.




Sectors Stock

RecommendationReason

Consumer &

Retail sector

FMCG Staples:

Building Products:

• All consumer companies will stand to gain with respect to supply chain and logistic.

• Indirect tax rate will come down to (as per recommendations to possibly 18%) which would lead to

higher purchasing power.

•

• More players to come under tax net. Thus, competitiveness of organized players to further improve.

In categories, which have high purchasing power, reduction might not be as much and hence, the

benefit will flow down.

Fashion Retail: • Retailers will benefit from reduced logistics related cost

Jewellery Retail:• Jewelry retailers too, will benefit from reduced logistics costs

• However, a higher rate on precious metals and gold could impact demand

Infrastructure

Civil engineering

construction

company

• Implementation of e-permit/e-tolling systems, post GST, will help manufacturers save on logistics costs by reducing travel time, reducing the need for warehouses in multiple states and the need of buffer inventory.



GST +Impact on IndustryGST +Impact on Industry

company buffer inventory.

DTH Operator

Movie Exhibitor

• The companies currently pays 22% tax on revenues (assuming E-Tax rate of 7.5% of revenue) and

4% as special additional duty (SAD).

• With GST implementation, total tax outgo will reduce depending on the final GST rate. Further, SAD

being subsumed , GST at expected 18% GST rate we assume high growth

• The companies currently pays 22% E-Tax on gross ticket sales, 7-8% VAT on F&B sales, service tax

on inputs (rentals maintenance and others).

• With GST implantation total tax outgo will reduce depending upon the final GST rate. Primary

benefit would be offset of service tax paid on inputs, this amount will further increase as service tax

rate will also increase from 14.5% to 18% (in GST regime).

Media





Increase in the rate for service

sector

Non availability of CST Credit(Credit

of IGST will be Available)

Input service Credit to Pruning of

Exemption List

Saving on Non payment of Octroi, Entry

Financial ImpactFinancial Impact


Credit to wholesalers and

retailers

Pruning of Exemption List

Availability of credit on

opening stock

Credit on VAT paid goods available to

Service provider

Octroi, Entry Tax, Luxury Tax, etc.




Wid

er Im

plica

tion o

f G

ST

Wid

er Im

plica

tion o

f G

ST

Suppliers

CustomersSales

Strategies

Information

Systems

• Sourcing from Appropriate Vendors

• Maximizing tax credit from best practices

• Appropriate Pricing

• Structuring of financing• Impact on current inventory

• Pricing Strategies• Effect on Demand

• System Design changes for GST compliance


Wid

er Im

plica

tion o

f G

ST

Wid

er Im

plica

tion o

f G

ST

Fin &

Admin

Human

Capital

Training

Legal

Compliance• Identification of Correct GST Liability

• Cash flow Impact

• GST Compliances

• Other Administrative Tasks

• Training incl. workshops on roles and responsibilities

• Facilitating business

readiness

• GST impacts on

contracts

• GSTregistrations

• Tax credittransitions

• Returnreporting

• Other statutorycompliances




GST Impact on Logistics & WarehousingGST Impact on Logistics & Warehousing

Major Change

•With GST implementation, cost of any services, including logistics be considered a value added, andmanufacturer will get tax credit for the service tax paid.•Logistics and supply chains will see a major change; sourcing, distribution and warehousing decisions whichare currently planned based on state level tax avoidance mechanisms instead of operational efficiencies will bereorganized to leverage efficiencies of scale, location and other factors relevant to the business.

Eliminate

•Existing penalties on inter state sales transactions and facilitate consolidation of vendors and suppliers.•Need to have state wise warehouses to avoid CST and the associated paperwork resulting a reductionin the number of warehouses , improved efficiencies, better control and reduction in inventory


Eliminatein the number of warehouses , improved efficiencies, better control and reduction in inventory

Advantage

•Would allow a firm to take advantage of economies of scale and consolidate warehouses at the same timereduce capital deployed in the business. •Larger warehouses can benefit from technological sophistication by deploying state-of-the-art planning and warehousing systems which are not feasible in smaller, scattered warehouses.•optimization and rationalization in the supply chains of a firm on account of GST will provide a competitive advantage to the business through better service and faster turnaround times at lower costs.




Reporting of accumulated

creditsNew formats of invoices,

waybills, returns/challa

ns etc.

Rate change to be

implemented

Statutoryforms

–likely to be discontinued

Migration of

registrations

- PAN based

GST Compliance FrameworkGST Compliance Framework


CompliancesCompliances

Classification of goods and services

Manner of computationand payment

PeriodicalReturns

Redesign IT Systems

discontinued




� With diverse clientele, our diverseexperience across multiplesegments of industry

Industry Focus

STAN DifferenceSTAN Difference

Project Management Capabilities

� Holistic suite of offering toensure smooth GST transition

� Success fully concluded GST


Capabilities

Technical Skills

� Strong working relationshipand access with governmentDepartments

� Have blend of Highly Qualifiedteam of professionals

� Success fully concluded GSTimpact assessment for clients




How STAN can Help in GST? How STAN can Help in GST?

Feasibility Studies

• GST Impact Analysis on Business

• Advisor on additional issued by authorities

• GST Impact Analysis on Business

• Advisor on additional issued by authorities

IT & Systems

• Advising on Accounting, billingand invoicing systems

• Assisting IT manual around

• Advising on Accounting, billingand invoicing systems

• Assisting IT manual around

Migration & Compliance

• Migration of VAT to GST

• Identifying Additional Compliance

• Migration of VAT to GST

• Identifying Additional Compliance

Advisory

• Advising Implications on various Provisions

• Delivering comprehensive

• Advising Implications on various Provisions

• Delivering comprehensive



issued by authorities

• Suggestion on continuation of valuation schemes

issued by authorities

• Suggestion on continuation of valuation schemes

• Assisting IT manual around solutions wherever required

• Assisting IT manual around solutions wherever required

Additional Compliance responsibilities

• Handling LegalCompliances for you

• Assisting with Registration across country

Additional Compliance responsibilities

• Handling LegalCompliances for you

• Assisting with Registration across country

comprehensive approach towards valuation of bundles consisting of services & Goods

• Providing VAT implication guidance for contractual terms in future Agreements

comprehensive approach towards valuation of bundles consisting of services & Goods

• Providing VAT implication guidance for contractual terms in future Agreements





Our Major Credentials



38


Setting GST Concern

All rights reserved/Preliminary & TentativeLet’s Let’s talk talk

For a deeper discussion and advisory of how this issue might affect



For a deeper discussion and advisory of how this issue might affectyour business,

Please contact:

[email protected]@stan.in


39


Setting GST Concern