The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act.
In re Shubh Laxmi Cold Storage & Ice factory (GST AAR Rajasthan) Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S.No. 24 of Notification No. 11/2017-CT (Rate) and S.No. 54 […]
The Central Board of Indirect Taxes and Customs, vide notification no. 39/2018 – Central Tax dated 4th September, 2018, has notified the format of annual return for the normal taxpayer in FORM GSTR – 9. The significant point to be noted here is that since the Goods and Service Tax was introduced in India on […]
In re Nagaur Mukandgarh Highways Pvt. Ltd. (GST AAR Rajasthan) 1. The applicant is rendering taxable services during the construction, of roads which is liable to tax; hence they are entitled to claim full ITC under.the provisions of section 16(1) of the CGST Act. 2017. 2. The Applicant is entitled to claim ITC on supplies […]
In re Solai Redirect India LLP (GST AAR Rajasthan) Whether EPC contract for set up of solar power generating system be considered as a composite supply with PV modules being the principal supply and be taxed at a rate of 5% (i.e. tax rate applicable on the P.V. modules)? As per the statement of facts submitted […]
In re Behr-Hella Thermocontrol India Pvt. Ltd. (GST AAR Maharashtra) The argument of the applicant is that the services provided by the applicant in this case, as per the agreement, are completed only when the test reports are sent to their overseas clients is not tenable for the reason that first of all the service of […]
Institute Of Cost Accountants Of India Revises Minimum Stipend for the Practical Training from Corporate/Organization effective from 1st October, 2018 onwards vide Circular Ref. No.: DOS/8/09/2018-19 September 10, 2018 Revision in Minimum Stipend for the Practical Training from Corporate/Organization As approved by the Council in its 313th Meeting held on 21/7/2018, it is notified that […]
Facility to Search Taxpayer PAN wise is now available on GST Portal Search taxpayer functionality has been amended now, to search the taxpayer details using PAN of the taxpayer, in pre-login and post-login mode. This search (by PAN) will fetch all the GSTINs registered against the entered PAN in different States/ UT’s, along with status […]
There have been lot many controversies and chatters around about the system/ protocols that are being followed by India’s premier accounting body i.e. ICAI. When I personally visualise myself about the issues that have been discussed a lot in this front, I realised that there are some gaps between what is right and what has […]
1. Person who are liable to deduct – All Government undertakings. 2. Time of deduction – At the time of payment. 3. Thresh Hold for deduction – Rs. 2,50,000/- 4. No deduction in case – Location and place of supply of supplier is different from the place of his registration. 5.TDS Credit can be taken […]
