Goods and Services Tax

Liability of GST – e-procurement Transaction Fee collected on behalf of IT E&C department results – Though the activity constitutes supply but remains exempts as per the notification.

Goods and Services Tax – Liability of GST – e-procurement Transaction Fee collected on behalf of IT E&C department results – Though the activity constitutes supply but remains exempts as per the notification. – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source =…

Zero rated supplies under GST – The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian Coast guard ships, will be treated as ‘exports’

Goods and Services Tax – Zero rated supplies under GST – The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian Coast gua = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…

Migration from VAT to GST – Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or may cancel the registration as per the provisions of Sec. 29 of APGST Act 2

Goods and Services Tax – Migration from VAT to GST – Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or may c = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…

Advisory to UIN Entities claiming GST Refunds

Goods and Services Tax – GST – Dated:- 10-11-2018 – The GST Act provides for allotting a Unique Identification Number (UIN) to Consulates, Embassies and other UN Organizations to enable such entities to claim refund of GST paid. One of the conditions for claiming this refund is to file Invoice Level Data in their FORM…

Input tax credit – Goods which are used for installation (Foundation) of plant and machinery – input services which are used for installation (Foundation) of plant and machinery – ITC is not available u/s 17(5) of CGST Act.

Goods and Services Tax – Input tax credit – Goods which are used for installation (Foundation) of plant and machinery – input services which are used for installation (Foundation) of plant and machine = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = =…

OTIS ELEVATOR COMPANY (INDIA) LTD. Versus THE STATE OF KERALA, THIRUVANANTHAPURAM, STATE TAX OFFICER (ENQUIRY) OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND ASSISTANT COMMISSIONER (ASSMT.) , THIRUV

OTIS ELEVATOR COMPANY (INDIA) LTD. Versus THE STATE OF KERALA, THIRUVANANTHAPURAM, STATE TAX OFFICER (ENQUIRY) OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND ASSISTANT COMMISSIONER (ASSMT.) , THIRUVANANTHAPURAM – 2018 (11) TMI 718 – KERALA HIGH COURT – TMI – Detention of Consignments – inter-state sale – sales tax already paid…

Amendement in GST Registration

Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 8-11-2018 Last Replied Date:- 12-11-2018 – Dear Sir/ Madam,We have only one business which are registered under GST, now we have to open Second business which are totally different from first business but under same pan and also in same state. There are…

Levy of GST – job work – The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of services, is taxable – Rate of GST is 18%

Goods and Services Tax – Levy of GST – job work – The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of servic = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…

Classification – Rate of GST – The items used for manufacture of solar cells as listed in Table A, procured by the applicant do not qualify to be termed as 'Parts for the manufacture of Photovoltaic/ Solar cells'

Goods and Services Tax – Classification – Rate of GST – The items used for manufacture of solar cells as listed in Table A, procured by the applicant do not qualify to be termed as Parts for the manuf = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source…

Government authority – SPV with 100% government holding – The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advi

Goods and Services Tax – Government authority – SPV with 100% government holding – The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented d = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =

Levy of GST – Undoubtedly, tobacco leaves are agricultural produce – The services provided by a commission agent for sale or purchase of agricultural produce is having NIL rate of GST – The tobacco leaves received from trader in an auction is ex

Goods and Services Tax – Levy of GST – Undoubtedly, tobacco leaves are agricultural produce – The services provided by a commission agent for sale or purchase of agricultural produce is having NIL rat = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Can Restaurant Can Claim on input

Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 8-11-2018 Last Replied Date:- 12-11-2018 – Dear Sir/Madam,Can Restaurant holding Franchise, and leving GST on Foods Sales @5%, claim ITC for Royalty or any other input. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view no. – Reply By KASTURI…

REFUND OF GST AGAINST INVERTED DUTY STRUCTURE

Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 8-11-2018 Last Replied Date:- 13-11-2018 – Dear Experts, We have obtained refund of accumulated GST against inverted duty structure in March-2018 for the period of earlier months. The refund included ITC credited against goods (inputs) and services. Now we have been instructed to…

GST on CSR funds received.

Goods and Services Tax – Started By: – Vijay Kumar – Dated:- 8-11-2018 Last Replied Date:- 14-11-2018 – Respected experts, One of my client regd under GST under service provider category issued non GST invoice ( without GST) for CSR funds received from a trust. Is there any exemption available for Such funds recd from…

Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018

GST – States – 58/2018-State Tax – Dated:- 8-11-2018 – No.J.21011/2(iii)/2018-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT …. NOTIFICATION No.58/2018-State Tax Dated Aizawl the 8th Nov., 2018 In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the…

P.A. AZEEZ Versus THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, PERUMBAVOOR, THE ASSISTANT COMMISSIONER OF STATE TAX, MUVATTUPUZHA, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE DEPUTY TAHSILDAR, MUVATTUPUZHA, THE VILLAGE OFFICER

P.A. AZEEZ Versus THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, PERUMBAVOOR, THE ASSISTANT COMMISSIONER OF STATE TAX, MUVATTUPUZHA, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE DEPUTY TAHSILDAR, MUVATTUPUZHA, THE VILLAGE OFFICER MULAVUR, MUVATTUPUZHA AND SRI. C.E. ALI, PERUMBAVOOR – 2018 (11) TMI 716 – KERALA HIGH COURT – TMI – Surety Bond –…

BOSCH LIMITED Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 12, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY,

BOSCH LIMITED Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. 12, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI – 2018 (11) TMI 517 – KERALA HIGH COURT – TMI – Detention of…