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CGST: What not to be treated as supply of goods or services

June 28, 2017 8268 Views 0 comment Print

Central Government notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-

Exemptions on supply of services under CGST Act

June 28, 2017 1103385 Views 26 comments Print

Central Government intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry

Rates for supply of services under CGST Act, 2017

June 28, 2017 628992 Views 17 comments Print

Central Government notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

CGST exemption for dealers operating under Margin Scheme

June 28, 2017 21225 Views 0 comment Print

Central Government hereby exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services tax Rules, 2017

CGST: Exempting supplies to a TDS deductor by a unregistered supplier

June 28, 2017 12057 Views 0 comment Print

Central Government exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of Central Goods and Services Tax Act, 2017

GST (Compensation to States) Act, 2017 applicable from 1st July 2017

June 28, 2017 3753 Views 1 comment Print

Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force

Tax Rates for supply of services under UTGST Act, 2017

June 28, 2017 4662 Views 0 comment Print

Central Government notifies that the union territory tax, on intra-State supply of services shall be levied at the rate as specified in below table

UTGST exemption for dealers operating under Margin Scheme

June 28, 2017 897 Views 0 comment Print

Central Government hereby exempts intra- State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the Union territory tax on the value of outward supply of such second hand goods

UTGST: Exempting supplies to a TDS deductor by a supplier, who is not registered

June 28, 2017 1521 Views 0 comment Print

Govt hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), from any supplier, who is not registered, from the whole of the Union Territory tax leviable thereon

UTGST exemption from reverse charge upto Rs.5000 per day

June 28, 2017 3747 Views 0 comment Print

Central Government hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the Union territory tax leviable thereon under sub-section (4) of section 7 of the said Union Territory Goods and Services Tax Act:

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