Goods and Services Tax - Page 5

GST Appellate Authority cannot condone Delay beyond 30 Days: HC

M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. (Allahabad High Court)

M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. (Allahabad High Court) Admittedly, the period of limitation to file a first appeal under Section 107 of the U.P. Goods and Services Tax Rules, 2017 is three months and the period for which the delay may be condoned is thirty days […]...

Read More

Available Functionality for Tax Payers in GST Portal as on 15.03.2019

Available functionality includes the following- 1. Return- Form GSTR 4-  Error coming to composition taxpayers, while uploading credit/ debit note related to Infra State supply while filing Form GSTR 4 online, has been corrected. 2. Return-Form GSTR 1 -Taxpayers can now import B2CL section & CDNRA/CDNURA invoices into offline tool (w...

Read More

Threshold limits for Regular & Composition Registration under GST law

In this article, attempt has been made to enlist various thresholds (as amended from time to time) as prescribed under the GST law for normal registration in different States/UTs, thresholds for Composition registration and a snapshot on Notification No. 2/2019- CT (Rate). Normal GST Registration in case of Goods: Particulars States/UTs R...

Read More

GST rate on real estate sector- Decisions in 34th GST Council meeting

Decisions taken by the GST Council in the 34th meeting held on 19th March, 2019 regarding GST rate on real estate sector GST Council in the 34th meeting held on 19th March, 2019 at New Delhi discussed the operational details for implementation of the recommendations made by the council in its 33rd meeting for lower […]...

Read More

5% GST payable on supply of Anaerobic Microbial Inoculums (AMI)

In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)

In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand) In the present application, applicant has sought advance ruling for the classification and rate of GST applicable on supply of the products i.e. Anaerobic Microbial Inoculums (AMI)’ manufactured by them. AAR held that that the products i.e. Anaerobic Microbial Inoculums (AMI) w...

Read More

Value on which GST is payable on supply of service of ‘Construction

In re Kara Property Ventures LLP (GST AAR Tamilnadu)

In re Kara Property Ventures LLP (GST AAR Tamilnadu) What is the value of supply of services provided in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax (Rate) ? The value of supply of services provided by the Applicant in the project ‘One Crest’ in Chennai, wherein the Applicant [&helli...

Read More

GST on Salwar / Churidhar sets, whether partially stitched/ neck work done, or not

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu)

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu) Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable ...

Read More

GST on testing of Animal Feed /Feed ingredients / Feed supplements

In re Ms. Animal Feed Analytical and Quality Assurance Laboratory (GST AAR Tamilnadu)

In re Ms. Animal Feed Analytical and Quality Assurance Laboratory (GST AAR Tamilnadu) Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under Notification No. 12/2017 Central Tax (Rate)?  The services pro...

Read More

Vaya Tyffyn (lunch box) & Vaya Drynk (bottle) classifiable under CTH 96170019

In re M/s. Vaya Life Private Limited (GST AAR Tamilnadu)

In re M/s. Vaya Life Private Limited (GST AAR Tamilnadu) What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time.  1. The goods ‘Vaya Tyffyn’ and ...

Read More

GST on conduct of marathon by Trust to raise donation for Charity

In re Ms. Dream Runners Foundation (GST AAR Tamilnadu)

In re Ms. Dream Runners Foundation (GST AAR Tamilnadu) i. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST? The conduct of Marathon event by the Applicant for the participants is a not an exempt supply under CGST/TNGST Act ii. When the […]...

Read More

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.

At Taxguru, we provide all the latest GST news to our viewers. Our group of expert keep a close check on all the latest developments and provide a comprehensive analysis on GST updates. We keep updating our portal with articles on GST for the enlightening our readers. Bookmark us for all the GST articles and much more on GST.