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This article discuss the liability of GST payable on Reverse Charge basis, against supplies received from Unregistered Suppliers in view of the amendment to notification No. 8/2017 CT (rate) by Notification No. 38/2017 C T (Rate) dated 13.10.2017 and issue of a new notification No. 32/2017 IT (Rate) dated 13.10.2017
Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate).
It has now been decided by the Board that Superintendents of Central Tax shall also be empowered to issue show cause notices and orders under section 74 of the CGST Act. Accordingly, the following entry is hereby being added to the item at Sl. No. 4 of the Table on page number 3 of Circular No. 3/3/2017-GST dated 5th July, 2017, namely:-
A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals.
Article Analysis Recent amendments in CGST Rule 3A, Rule 7, Rule 24 (4), Rule 20, Rule 31A, Rule 43 (2), Rule 54 (1A), Rule 55 A, Rule 89 (4A), Rule 89 (4B), Rule 96 and Recent CGST Notifications issued on 23rd and 25th January 2018. CGST Rule Existing Provision Amended Provision Rule 3A shall furnish […]
G.S.R. 106(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.6/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 80(E), dated the 25th January, 2018
CBEC has issued 9 UTGST Tax Rate Notification, 10 Integrated Tax (Rate) Notification and 9 Central Tax (Rate) Notifications which in total amount to 27 Notifications to give effect to Changes in GST Rate and its related Provisions as recommended by 25th GST Council Meeting on 18.01.2018. List of Such notifications is as follows :- […]
CBEC amends Notification related to concessional IGST rate on scientific equipments Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital
LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 14% TO 9%: Old and used motor vehicles [medium and large cars and SUVs] on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax or GST paid on such vehicles has been availed by him.
CBEC hereby amends notification No. 1/2017- Central Tax (Rate), dated 28th June, 2017 related to CGST Rate Schedule notified under section 9(1)with effect from 25.01.2018
