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Ca Sanjeev Singhal

Latest Posts by Ca Sanjeev Singhal

ITC on Lift available or not under GST

September 16, 2020 49452 Views 7 comments Print

Lift is not a machine , it is part of Building, is it true . is the ITC claimable on purchase of Lift . Let us discuss whether lift is machine or Building only we would reach to conclusion of ITC is eligibility. Section 17(5) blocks credit of works contract and goods or services received […]

GST Rules 89(5) cannot override Section 54(3) of CGST Act, 2017

August 17, 2020 15615 Views 0 comment Print

In GST, Rules 89(5) can not override the Section 54(3) The Rules were meant only for the purpose of carrying out the provisions of the Act and they could not take away what was conferred by the Act or cutting down its effect.” This is placed with respect to Section 54(3) of CSGT Act , […]

Goods purchased outside India and supplied outside India

June 23, 2020 14700 Views 3 comments Print

A company dealing in software does development of software and got the order from Thailand for development of software and along with Hardware . a company did development of software and exported to Thailand. But hardware were brought form Hongkong and it has not crossed the territory  of India and directly supplied to Thailand on […]

Supply outside the territory of India not taxable in GST

June 3, 2020 3147 Views 0 comment Print

Company is manufacture of die casting of Aluminum and Zinc in India and on the request of the Foreign buyer and as the drawing company manufacture die for certain years use it die for export of product to buyers. At last, foreign buyer asked to Scrap the die. Second, the die was made in Singapore […]

ITC on detachable wooden flooring and stackable glass partition

May 22, 2020 12081 Views 1 comment Print

To claim ITC section 16(1) of CGST Act, 2017 need to apply. if it is eligible under this section than we will see what is prohibited any where else . Section -16 1) every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, […]

GST: Power to Inspection, Search, Seizure, Arrest, Summon & Access to Business Premises

May 19, 2020 12051 Views 0 comment Print

Section 67 to 71 of  CGST ACT,2017 explains the circumstances where in search, seizure and arrest can be done. Inspection and search and seizure [Section -67] i ] where taxable person suppressed supply of goods or service or both or stock of goods in hand or claim input credit in excess in contravention of the […]

Salary from company is part of aggregate turnover for GST threshold?

May 14, 2020 27474 Views 2 comments Print

Partner salary, income from salary from  Company and various other income interest  on Loan and deposit , Interest on debenture , rent on commercial building , rent on residential unit and Capital Gain on Shares will be added for Aggregate turnover In GST for computing threshold limit of Rs,. 20 Lacs or 40 Lacs. Lets […]

Paying Guest Accommodation can not be allowed as dwelling unit, liable for GST

May 1, 2020 4386 Views 0 comment Print

As per Notification No. 9 dated 28.6.2017 of integrated Tax Rate, entry no. 13 under SAC 9963 or 9972, Services by way of renting of residential dwelling for use as residence is exempt from GST . Hence no GST is chargeable. According to Schedule –II , clause -2[b] (b) any lease or letting out of […]

No Separate GST registration required for execution of Work Contract in other State

April 28, 2020 45264 Views 4 comments Print

Normally we feel that where the work contract is obtained we should get registration to do purchase in the State . If the contractor is got three work contract in three  different State, we assume that separate registration in required each and every State. Fact is not the same, we can take registration in one […]

What are the circumstances where GST is refundable

April 21, 2020 8790 Views 0 comment Print

Is the GST once paid can be claimed back. There are circumstances where GST paid to the government can be claimed back .  There is set procedure which is totally online where registered person can file and claim back the GST. There are two important  aspect of  GST Refund : 1. that under which circumstances […]

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