"20 October 2018" Archive - Page 2

GST on processing natural gas and other inputs received from BPCL

In Re M/s. Prodair Air Products India (P) Ltd (GST AAR Kerala)

In Re M/s. Prodair Air Products India (P) Ltd (GST AAR Kerala) i. The activity undertaken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis and manufacturing industrial gases from them shall fall under the scope of ‘job work’ under GST. ii. The activity of the applicant […...

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Industrial gases produced out of major materials supplied is Job Work

In re M/s. Bharat Petroleum Corporation Limited (GST AAR Kerala)

The industrial gases are produced out of the major materials or inputs supplied by the applicant. The job worker uses some minor, ancillary goods to complete the process. The application of minor items by the job worker would not detract it being a job work. Therefore the processing undertaken by M/s. Prodair Air Products on the goods bel...

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No GST on medicines, consumables etc provided during treatment

In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala)

In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category ‘Health Care Services’. (GST AAR Kerala) The supply of medicines, consumables and implants used in the cour...

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No GST on Quit / lease rent to Kerala Govt for land used for agriculture

In re M/s. The Cochin Plantations Ltd (GST AAR Kerala)

In re M/s. The Cochin Plantations Ltd (GST AAR Kerala) As per Notification No.12/2017-CT (Rate)  Government has exempted intra-state supply of services covered under Heading 9986. As per this notification services relating to cultivation of plants or agricultural produce by way of ‘vacant land with or without a structure incidental...

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The Government Paying No Heed to ICAI

It clearly seems that the Central Government is paying no heed to the Council of the Institute Of Chartered Accountants of India.  Being an autonomous body, ICAI denotes a self-governing body, independent, or subject to its own laws. It was created by the same constituent assembly of the Country which was entrusted with a job […]...

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13 issues in GST which needs immediate redressal by Government

A Representation is made to GST official and bring to their attention issues related Late Fees levied for delayed filing of GST Return, Separate Returns, No Provision for Revised GST Return, single return for small scale businessmen and composition dealers, Due Date for GST return filing, GST Refund & Claims, grace period for authent...

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GST Registration for Professional

CA Brijesh Baranwal Article explains Meaning of Professionals, GST Exemption Limit for Professionals, GST Rate for Professionals,  Documents Required For GST Registration of Professionals, Return Filings Under GST and Period For Which Records To Be Maintained. Meaning of Professionals Professionals for the tax purposes in India include A...

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Database & Authenciation issues & its dilemma to professionals

This article is about the problems in authentication and processing of many forms in GST ,MCA, Income tax due to a small errors made by the assessee and hindering his compliance's...

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An Overview of Form GSTR 9 under Goods and Service tax

The much-awaited forms in form 9 series, form 9 and 9-A has been notified vide notification 39/2018 dt 4th Sep 2018.This enables the taxable persons to compile the data with a reconciliation of financials and for the auditors to prepare themselves about the approach. Now lets go through in detail with Annual return under GST. […]...

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GST Refund for Deemed Exports

Section 54 of the Central Goods and Services Tax Act contains provisions for claiming refund of Goods and Services Tax. One of the situations in which refund can be claimed is in respect of supplies regarded as “Deemed Exports”. This Article discusses the provisions and procedure for claiming refund for Deemed Exports...

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