Goods and Services Tax - Page 20

GST on supply of food to employees for consideration in Canteen run by Company

M/s. Caltech Polymers Pvt. Ltd. (GST AAAR Kerala)

The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of 'supply' and would be taxable under GST....

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GST Portal Issues – Nightmare for Taxpayers / Tax consultants

GST Council Chairman requested to take up the issues on GST Website strongly with his IT team to understand all problems in details; take a SHUTDOWN of portal for 48 to 96 hours if necessary, fix all bugs, conduct exhaustive and vigorous testing of portal, resolve all tickets logged till date and make the system stake holder friendly. Ful...

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Electro Ink supplied along with consumables is a mixed supply

In re HP India Sales Private Limited (GST AAR Maharashtra)

In re HP India Sales Private Limited (GST AAR Maharashtra) Question :-1. Classification of Electro Ink supplied along with consumables under GST Answer:- The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as […]...

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Request for Extension of due date of GSTR 3B

Request to extend the due date of filing of GSTR 3B for the month of September’ 2018 till 31st December 2018, so that the ITC of FY 2017-18 can’t lapsed and further to make it in tune with due date of filing of Annual Return as mentioned in provision of sec. 16(4) OR in alternate would be pleased to forward before GST Council....

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Ada is taxable @5% under GST: AAAR

M/s. Ramachandran Bror (GST AAAR Kerala)

M/s. Ramachandran Bror (GST AAAR Kerala) Product, “Ada”, in sum and substance, is something akin, i.e., similar in character to Vermicelli. Both are made from `maida or rice flour’ or `maida and rice flour’ and are manufactured through an identical process and ada is used for giving richness to certain regional var...

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GST on movement of goods from HO to branches in other states for further supply of goods on hire

In re Sanghvi Movers Limited (GST AAR Maharashtra)

Circular No.21/21/2017 - IGST which exempts from tax interstate movement of rigs, tools, spares, and all goods on wheels [ like cranes ] where interstate movement of such goods is not for further supply of same goods is not applicable to the facts of present transaction as in the present case interstate movement of goods from SML HO in Ma...

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Comprehensive AMC is a composite part of supply & can be taxed: AAR

In Re G.E. Diesel Locomotive (P) Ltd. (GST AAR Uttar Pradesh)

(a) Whether supply of comprehensive annual maintenance service which may also involve incidental supply of spare parts/goods should be classified as a composite supply or mixed supply? (b) In case the said contract is considered as composite supply, what is the principal supply between goods or services?...

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GST Rate on Electrical Wiring Harness (electrical wire)

In re Wabco India Limited (GST AAR Tamil Nadu)

In re Wabco India Limited (GST AAR Tamil Nadu) 1. Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notification no 1/2017 -Central tax (Rate) dated 28 June 2017 read with 41/2017 -Central [...

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No GST on Cold storage Charges for storing of eggs

In re ShubhLaxmi Cold Storage & Ice factory (AAR Rajasthan)

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 [&hellip...

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Technical Guide on Annual Return and GST Audit

ICAI has come out with this ‘Technical Guide on Annual Return & GST Audit’. This Guide has been comprehensively designed and contains clause-by-clause analysis of Form GSTR-9, 9A and Form GSTR -9C....

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Goods and Services Tax India

The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.

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