GST on sale of RODTEP duty credit licence

Jayanta Bandyopadhyay (229 Points)

14 November 2022  

We will be selling Duty Credit Licence [RoDTEP]  at a market determined rate. HSN is 49070090. Whether GST will be applicable or not ? If applicable, on what value ? If it is sold at a discount, how to account for loss on sale? Could be at a profit sometime?