Goods and Services Tax

INPUT TAX CREDIT

Goods and Services Tax – Started By: – SOHAN LAL – Dated:- 22-4-2018 Last Replied Date:- 22-4-2018 – DEAR SIRI WANT TO KNOW THAT I AM RUNNING PETROL PUMP AND I AM SELLING 2 NON GST ITEMS (PETROL AND DIESEL)AND ONE GST ITEM (LUBRICANTS). SO MY QUERY IS THAT CAN I AVAILED ITC ON OTHER…

REVERSAL OF ITC

Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 21-4-2018 Last Replied Date:- 22-4-2018 – SIR, IN THE CASE OF RICE SHELLER I AM DOING JOB WORK OF PADDY MILLING AND RECEIVED MILLING CHAGES @10/- PER QTL.AND PAID GST ON MILLING CHARGES.APART FROM MILLING CHARGES I RETAIN HUSK AND RICE BRAN AS…

Same Item;Different Classifications

Goods and Services Tax – Started By: – mohan sehgal – Dated:- 21-4-2018 Last Replied Date:- 22-4-2018 – Bicycle frame Lock;which is solely and only could be used as a wheel lock for Bicycles;It has no any other use or application;It is designed and made exclusively for fitment on Bicycle Frame.Karnataka High Court vide its…

Levy of GST – construction services / superstructure – Even if agreement between the applicant and the buyer is entered after part of the construction is already completed, whole of the consideration would be added for payment of GST – AAR

Goods and Services Tax – Levy of GST – construction services / superstructure – Even if agreement between the applicant and the buyer is entered after part of the construction is already completed, wh = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Levy of GST – Valuation – construction services / superstructure – undivided and impartible share of land – the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the total amount, which is excl

Goods and Services Tax – Levy of GST – Valuation – construction services / superstructure – undivided and impartible share of land – the value of land, or the undivided share of land, as the case may = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…

Seizure of detained goods – Absence of E-Way bill – e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods – Since the petitioner is registered dealer, there is no error at the hands of the peti

Goods and Services Tax – Seizure of detained goods – Absence of E-Way bill – e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods – Since the petit = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…

Seizure of goods with vehicle – absence of Transit Declaration Form – interstate movement of goods through UP – There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. – seizure and penalty no

Goods and Services Tax – Seizure of goods with vehicle – absence of Transit Declaration Form – interstate movement of goods through UP – There is no allegation or intention on the part of the assessee = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Correction of registration – petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm, instead of PAN number of the Firm – until and unless the petitioner surrenders the

Goods and Services Tax – Correction of registration – petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm, instead of P = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Registration under GST

Goods and Services Tax – Started By: – Archna Gupta – Dated:- 20-4-2018 Last Replied Date:- 22-4-2018 – I have few small queries so please answer. The queries are:1. Advocates or any other person who is supplying goods/ services which are chargeable to GST under RCM would be required to take GST registration if they…

Right to carry lottery business – Use of Kerala GST Act, 2017 and police power to interfere into the lottery business – practical difficulty – The petitioners should not be prevented from the sale of lottery for non compliance of Rules 56(19) an

Goods and Services Tax – Right to carry lottery business – Use of Kerala GST Act, 2017 and police power to interfere into the lottery business – practical difficulty – The petitioners should not be pr = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Seizure of goods – incomplete E-Way bill – Section 129(1) of UP GST – Apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit – There is no illegality in seizing go

Goods and Services Tax – Seizure of goods – incomplete E-Way bill – Section 129(1) of UP GST – Apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source =…

ITC on pre-operative expenditure

Goods and Services Tax – Started By: – LAKSHMINARAYANAN TR – Dated:- 20-4-2018 Last Replied Date:- 20-4-2018 – Hi May I see expert opinion on availing ITC on pre-operative expenses when the outward supply includes both exempt and taxable. If the Input or Input services relate to exempt or taxable supply specifically, its apparent not…

DEPUTATION OF SALARIES

Goods and Services Tax – Started By: – Kusalava InternationalLimited – Dated:- 20-4-2018 Last Replied Date:- 20-4-2018 – Is GST applicable on Deputation of Salaries of Sister Company employees?If applicable what is the Rate? – Reply By KASTURI SETHI – The Reply = Salary is not subject to GST whether on deputation or on regular…

RCM ON FREIGHT

Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – SIR,I AM PURCHASING POULTRY FEED AND PAID FREIGHT. WHEATHER I AM LIABLE TO PAY GST UNDER RCM @ 5% ON PAYMENT OF FREIGHT. THE COMMODITY IS TAX FREE. – Reply By Ganeshan Kalyani – The Reply =…

RCM ON TRANSPORT

RCM ON TRANSPORT – Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – While making RCM under transportation charges which document to be pr = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = =…

e way bill

Goods and Services Tax – Started By: – Arun Aggarwal – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – sirI would like to know if an e way bill is to be generated for bullion/gold , jewellery and articles of gold.Notification if any in this regard would be welcomedArun – Reply By Ganeshan Kalyani – The…

Zero rated supply or not – supply from the shop located in the Security Hold Area of the IGI International Airport – supply to an International outbound passengers holding international boarding pass – when goods are exported by Air, the export

Goods and Services Tax – Zero rated supply or not – supply from the shop located in the Security Hold Area of the IGI International Airport – supply to an International outbound passengers holding int = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…

RCM ON FREIGHT (Tranpostation charges)

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – Local transporter who is registered and unregistered under GST not charging any GST in their bill.Is there any liability to us to pay GST under RCM. But RCM is exempted till June-18. – Reply By Rajagopalan Ranganathan…

FREIGHT ON EXPORT

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 19-4-2018 – Our clearing agent charging their charges including freight to us. On freight amount they will not charge GST.Is it any exemption for freight paid on Export Consignment? – Reply By Susheel Gupta – The Reply = Vide…

Legal Fees under Reverse Charge

Goods and Services Tax – Started By: – Basha AbdulRazack – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – Sir,We are paying monthly Retainer Fees to Advocate but they are not charging GST, so Reverse Charge mechanism is applicable or not, please clarify.Thanks & RegardsRazack. – Reply By KASTURI SETHI – The Reply = Legal services…

E way bill for intra state Jobwork

Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 19-4-2018 Last Replied Date:- 21-4-2018 – Dear sir,Material sending for jobwork in Delivery challan for Intra state movement of goods way bills is required or not for the value below ₹ 50,000/- Please clarify – Reply By KASTURI SETHI – The Reply =…

E-Way bill

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 19-4-2018 Last Replied Date:- 20-4-2018 – E-way bill operations are compulsory for inter-state movement of goods with effect from 01.04.18.In case of Trading Export, we are given instruction to our supplier to deliver goods directly to port for further process of export. We…