Daily Archives: August 21, 2017

GST on Services received by Govt from outside India

By | August 21, 2017

  Question 14: Would services received by Government, a local authority, a governmental authority from a provider of service located outside India be taxable under GST ? Answer: No tax is payable on the services received by the Government / local authority/ governmental authority from a provider of service located outside India. However, the exemption… Read More »

Category: GST

GST on security agencies Services of Government to PSUs or corporate entities

By | August 21, 2017

  Question 11: Will the services provided by Police or security agencies of Government to PSUs or corporate entities or sports events held by private entities be taxable? Answer: Yes. Services provided by Police or security agencies of Government to PSU/private business entities are not exempt from GST. Such services are taxable supplies and the… Read More »

Category: GST

GST on Services by one Dept. of Govt to another Dept.

By | August 21, 2017

Question 7 : Would services provided by one department of the Government to another Department of the Government be taxable under GST ? Answer: Services provided by one department of the Central Government / State Government to another department of the Central Government/ State Government are exempt under notification No. 12/2017-Central Tax (Rate), dated 28.06.2017… Read More »

Category: GST

What is meaning of local authority under GST Act

By | August 21, 2017

Question 4: Who is a local authority? Answer: Local authority is defined in clause (69) of section 2 of the CGST Act, 2017 and means the following: • a “Panchayat” as defined in clause (d) of article 243 of the Constitution; • a “Municipality” as defined in clause (e) of article 243P of the Constitution;… Read More »

Category: GST

What is meaning of Government under GST

By | August 21, 2017

Meaning of Government under GST Question 3: What is the meaning of ‘ Government ’ ? Answer: As per section 2(53) of the CGST Act, 2017, ‘Government’ means the Central Government. As per clause (23) of section 3 of the General Clauses Act, 1897 the ‘Government’ includes both the Central Government and any State Government.… Read More »

Category: GST

Are Government or local authority liable to pay GST

By | August 21, 2017

Question 2: Are Government or local authority or governmental authority liable to pay GST? Answer: Yes. The Government or a local authority or a governmental authority is liable to pay tax on supply of services other than the services notified as exempt or notified as neither a supply of goods nor a supply of services… Read More »

Category: GST