Goods and Services Tax
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In re Shri Daksha Girls Hostel (GST AAR Tamilnadu)
In re Sri Sai Nivas Ladies Hostel (GST AAR Tamilnadu)
In re Gokulam Ladies Hostel (GST AAR Tamilnadu)
In re Snekham Residency-II (GST AAR Tamilnadu)
In re Thai Mookabikaa Ladies Hostel (GST AAR Tamilnadu)
In re J.K. Ladies Hostel (GST AAR Tamilnadu)
In re Madhura Hostel (GST AAR Tamilnadu)
In re SMR Gents Hostel (GST AAR Tamilnadu)
In re Peacock Mens Hostel (GST AAR Tamilnadu)
In re K.R. Residency Mens Hostel (GST AAR Tamilnadu)
In re K. R. K. Accommodation (GST AAR Tamilnadu)
In re Hifi Hostel (GST AAR Tamilnadu)
ITC Can’t Be Denied Due to Belated Return Filing
Lessor is liable to pay GST on forward charge basis when residential property is rented out for commercial purpose
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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