Goods and Services Tax

Classification of goods/services/both – rate of tax – coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a complete system – Laterals of drip irrigation system will attract GST 12% (

Goods and Services Tax – Classification of goods/services/both – rate of tax – coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a compl = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Jurisdiction – Competency to issue SCN – absence of any notification under Section 4 of IGST Act – 2017 – The officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST

Goods and Services Tax – Jurisdiction – Competency to issue SCN – absence of any notification under Section 4 of IGST Act – 2017 – The officers appointed under the MPGST Act are authorized to be prope = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…

Export Of Services

Goods and Services Tax – Started By: – Paresh Shah – Dated:- 24-9-2018 Last Replied Date:- 24-9-2018 – We are having RPO (Recruitment Services Outsourcing). We get paid in USD. Per month we get 5k-8K USD from client. Do we have to pay GST in India.? We have Private limited company. Experts ::Please reply asap…

ITC ON COMMERCIAL VEHICLE PURCHASED ON LOAN

Goods and Services Tax – Started By: – sonu jain – Dated:- 24-9-2018 Last Replied Date:- 24-9-2018 – I am a sole proprietor of firm M/s ABC and my frm is GST registered. I deal in taxable supply of goods @5% GST. Now, i have decided to purchase a truck (for transportation of the same…

BLOCK JOINING MORTAR: GST @ 18%, NOT 28%

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 24-9-2018 – There are various products where tariff classification / heading poses a challenge, more so when such classification results in or impacts exemption and /or rate of tax. Block Joining Mortar One such item is Block Joining Mortar which is…

Reverse Charge

Goods and Services Tax – Started By: – Himanshu Agarwal – Dated:- 24-9-2018 Last Replied Date:- 24-9-2018 – I am service recipient and receive a service of fuel delivery(Petrol/Diesel) on my petrol pump from Service provider good transport agency. In which i received a invoice that RCM would be applicable and tax should be discharge…

ITC on Exempted item

Goods and Services Tax – Started By: – Subhas Prasad – Dated:- 23-9-2018 Last Replied Date:- 24-9-2018 – Dear SirGood Evening I want to know that if any one dealing with Exempted item means the final product is exempted in GST but the some of consumable item are taxable then he should claim her ITC…

GST Showing Initiated

Service Tax – Started By: – Anurag singh – Dated:- 23-9-2018 Last Replied Date:- 24-9-2018 – GST payment done Today thru e-payment mode is not reflecting in GST portal. The amount is already debited in bank account Deposit Status as per GST TOOL is INITIATED – Reply By KASTURI SETHI – The Reply = Nothing…

Classification of goods – ‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with

Goods and Services Tax – Classification of goods – ‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Input tax credit – railway freight – ATF and other non-taxable supplies from the Applicant’s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable supplies – ITC of the

Goods and Services Tax – Input tax credit – railway freight – ATF and other non-taxable supplies from the Applicant’s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul ar = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = =…

Supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant – Nature of supplies made by sub-contractors – the supplies made by the sub-contractor to the Appellant are independent supplies – a

Goods and Services Tax – Supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant – Nature of supplies made by sub-contractors – the supplies ma = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = =…

Composite supply – natural bundling – The supply of the PV module which is the major component of the Solar Power Plant is not naturally bundled with the supply of the remaining components & parts of the Solar Power Plant and the supply of the s

Goods and Services Tax – Composite supply – natural bundling – The supply of the PV module which is the major component of the Solar Power Plant is not naturally bundled with the supply of the remaini = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…

Levy of GST – Rent payable by a Hospital – whether GST is leviable on the rent payable by a hospital supplying lifesaving services (cardiology and emergency services)? – Held Yes.

Goods and Services Tax – Levy of GST – Rent payable by a Hospital – whether GST is leviable on the rent payable by a hospital supplying lifesaving services (cardiology and emergency services)? – Held Yes. – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit…

Classification of goods – The product 'Cattle feed in cake form' manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted from GST

Goods and Services Tax – Classification of goods – The product Cattle feed in cake form manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted from GST – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = =…

Pure services contract – Services provided to Local Authority or Governmental Authority or Government Entity – PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable techn

Goods and Services Tax – Pure services contract – Services provided to Local Authority or Governmental Authority or Government Entity – PMC shall review detailed designs prepared and submitted by the = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = = =

Taxable Supply – Borrowing Cost – Whether Consideration represented by way of Borrowing Cost received from members to whom loan was sanctioned, amounts to taxable supply? – Held Yes

Goods and Services Tax – Taxable Supply – Borrowing Cost – Whether Consideration represented by way of Borrowing Cost received from members to whom loan was sanctioned, amounts to taxable supply? – Held Yes – TMI Updates – Highlights = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source…

GST ON CONCESSIONAL FOOD TO EMPLOYEES

Goods and Services Tax – Started By: – CABIJENDERKUMAR BANSAL – Dated:- 22-9-2018 Last Replied Date:- 24-9-2018 – Dear All,I have a query regarding GST treatment on Concessional Food to employees.For example:- company is getting Tiffin from outside @40 Rs. and charging to employees and contractor workers @15 rs. balance 25 rs. is contributed by…

Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-State taxable supplies made through it by other suppliers

Goods and Services Tax – Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-State taxable supplies made thr = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = =…

Seizure order – E-way bill not accompanied – neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, particularly when respondent-authorities themselves were not very clear –

Goods and Services Tax – Seizure order – E-way bill not accompanied – neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, part = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = = =…

Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposition of penalty in respect of violation of Central Enactments. Moreove

Goods and Services Tax – Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposi = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = = = = = =…

Levy of GST – The service by the Commission Agents as per the submissions of the applicant to the agriculturists of turmeric is service under the Heading 9986 and is taxed to 'NIL' rate of CGST & SGST

Goods and Services Tax – Levy of GST – The service by the Commission Agents as per the submissions of the applicant to the agriculturists of turmeric is service under the Heading 9986 and is taxed to = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…

Levy of GST on – applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials – The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM)

Goods and Services Tax – Levy of GST on – applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials – The applicant is liable to pay IGST on transpor = = = = = = = = Plain text (Extract) onlyFor full text:-Visit the Source = =…