Goods and Services Tax - Page 5

Benefit of Concessional GST Rate of 12% not available on Contract for business purpose

In re Vijai Electricals Limited (GST AAR Andhra Pradesh)

Now the works under discussion have been undertaken to execute/implement various schemes for constructing sub stations, erection of distribution transformers, implementation of World Bank Projects etc.. Moreover, the above works undertaken by APEPDCL are for business purpose and the benefit of Concessional Rate of 12% (6% under Central ta...

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Recipient of services / Goods cannot seek Advance Ruling under GST

In re Divisional Forest Officer, Logging Division (GST AAR Andhra Pradesh)

An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant...

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Admissibility of ITC- AAR allowed withdrawal of Application

In re The KCP Cements Limited (GST AAR Andhra Pradesh)

In re The KCP Cements Limited (GST AAR Andhra Pradesh) Issues Under Consideration 1. Admissibility of Input Tax Credit of tax paid on inputs/ input services 2. Used in manufacturing cement  which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo. 3. Classification of […]...

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GST on composite supply of works contract- AAR allowed withdrawal of Application

In re Sanghamitra Constructions (GST AAR Andhra Pradesh)

In re Sanghamitra Constructions (GST AAR Andhra Pradesh) Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application disposed off. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH Note: Under Section 100 of the APGST Act’2017, an appeal against this rulin...

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GST Impact on supply of used car

Article explains GST on sale of second hand Car, Conditions to be satisfied for levy of GST on sale of second hand Car, Frequently Asked Questions related to GST on sale of used car and Illustration of GST on sale of used car....

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Section 17(5)(d) – the meaning of ‘for’ construction

This piece discuss the restrictions on tax credit under Section 17 (5) (d) of the Central Goods and Services Tax Act, 2017 in the light of vague word ‘for’. Section 17 (5) (d) ibid in essence denies input tax credit (ITC) on goods or services received for construction of an immovable property on his own account. A ‘for’ always ind...

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Blocking & unblocking of EWB generation facility at E-way Bill Portal

Blocking/ Unblocking of EWB generation facility The taxpayers who have not filed GSTR 3B return for two consecutive tax periods, will now be blocked for EWB generation facility on EWB Portal. Thus taxpayers who have not filed their GSTR-3B return for the months of September, 2019 and for October, 2019, will be blocked for EWB […]...

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Presence of lawyers cannot be allowed during examination by GST officers

Sudhir Kumar Aggarwal Vs Directorate General of GST Intelligence (Delhi High Court)

Sudhir Kumar Aggarwal Vs Directorate General of GST Intelligence (Delhi High Court) Delhi High Court has held that presence of lawyer cannot be allowed at the time of questioning or examination of a person by the officers under the GST provisions. The Court observed that officers under GST law are not police officers and have […]...

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CBIC clarifies on Calculation of time for filing of Appeal with GSTAT

Order No. 09/2019-Central Tax/S.O. 4340(E) (03/12/2019)

Removal of Difficulties Order issued to implement the decision of 37th GST Council regarding GST Appellate Tribunal (GSTAT) vide Order No. 09 /2019-Central Tax dated 03rd December, 2019 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 09/2019-Central Tax New Delhi, the 0...

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To be or not to be Filing of GST audit and Annual return

What is the debate going on for filing of GSTR-9 and GSTR-9C GST returns? As per latest tweet the new template for filing returns would be made available on 10th December 2019. So, the question is whether to file GSTR-9 and GSTR-9C before 10th December 2019 or not....

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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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