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

New Form 29B Notified for MAT audit by CBDT : Download

By | August 21, 2017

MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, the 18th August, 2017 INCOME-TAX G.S.R. 1028(E).—In exercise of the powers conferred by sub-section (4) of section 115JB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules… Read More »

NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193] Assam GST DATED 21-8-2017

By | August 21, 2017

SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017  [RETURNS ] EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B FOR MONTH AUGUST, 2017 – AMENDMENT IN NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192], DATED 17-8-2017 NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193], DATED 21-8-2017 In exercise of the powers… Read More »

GST Issues : Re-development of Existing Land Structure

By | August 21, 2017

Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 8. Re-development of Existing Land Structure Sr. No. 3(i) of Notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 provides that: (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale… Read More »

Category: GST

Place of Supply for Works Contract Services for immovable property : Issues and Suggestions

By | August 21, 2017

Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 6. Place of Supply for Works Contract Services Section 12(3) of the IGST Act, 2017 provides that place of supply of services, –– (a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other… Read More »

Category: GST

Allow ITC on Stock in case of Work Contract services under GST : ICAI Suggestions

By | August 21, 2017

Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 5. Credit of eligible duties in respect of inputs held in stock allowed for persons providing works contract services AND availing benefit under Notification No. 26/2012- Service Tax Section 140(3) of the CGST Act, 2017 provides that a registered person, who was… Read More »

Category: GST

Section 100 Himachal Pradesh GST Act 2017 : Appeal to the Appellate Authority

By | August 21, 2017

Section 100 Himachal Pradesh GST Act 2017 ( Section 100 Himachal Pradesh GST Act 2017  explains Appeal to the Appellate Authority and is covered in CHAPTER-XVII ADVANCE RULING ) Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal… Read More »

Section 99 Himachal Pradesh GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | August 21, 2017

Section 99 Himachal Pradesh GST Act 2017 ( Section 99 Himachal Pradesh GST Act 2017  explains Constitution of Appellate Authority for Advance Ruling and is covered in CHAPTER-XVII ADVANCE RULING )  Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Appellete Authority to be known as “Himachal Pradesh Appellate Authority for Advance Ruling… Read More »

Section 98 Himachal Pradesh GST Act 2017 : Procedure on receipt of application

By | August 21, 2017

Section 98 Himachal Pradesh GST Act 2017 ( Section 98 Himachal Pradesh GST Act 2017  explains  Procedure on receipt of application and is covered in CHAPTER-XVII ADVANCE RULING )  Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call… Read More »

Section 97 Himachal Pradesh GST Act 2017 : Application for advance ruling

By | August 21, 2017

Section 97 Himachal Pradesh GST Act 2017 ( Section 97 Himachal Pradesh GST Act 2017  explains Application for advance ruling and is covered in CHAPTER-XVII ADVANCE RULING )  Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee… Read More »

Section 96 Himachal Pradesh GST Act 2017 : Constitution of Authority for Advance Ruling

By | August 21, 2017

Section 96 Himachal Pradesh GST Act 2017 ( Section 96 Himachal Pradesh GST Act 2017  explains Constitution of Authority for Advance Ruling and is covered in CHAPTER-XVII ADVANCE RULING ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Himachal Pradesh Authority for Advance Ruling : Provided that… Read More »

Section 95 Himachal Pradesh GST Act 2017 : Definitions Advance Ruling

By | August 21, 2017

Section 95 Himachal Pradesh GST Act 2017 ( Section 95 Himachal Pradesh GST Act 2017  explains Definitions and is covered in CHAPTER-XVII ADVANCE RULING ) Definitions 95. In this Chapter, unless the context otherwise requires,– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in… Read More »

Section 94 Himachal Pradesh GST Act 2017 : Liability in other cases

By | August 21, 2017

Section 94 Himachal Pradesh GST Act 2017 ( Section 94 Himachal Pradesh GST Act 2017  explains Liability in other cases and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or… Read More »

Section 93 Himachal Pradesh GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | August 21, 2017

Section 93 Himachal Pradesh GST Act 2017 ( Section 93 Himachal Pradesh GST Act 2017  explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided… Read More »

Section 92 Himachal Pradesh GST Act 2017 : Liability of Court of Wards, etc.

By | August 21, 2017

Section 92 Himachal Pradesh GST Act 2017 ( Section 92 Himachal Pradesh GST Act 2017  explains Liability of Court of Wards, etc. and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of… Read More »

Section 91 Himachal Pradesh GST Act 2017 : Liability of guardians, trustees etc.

By | August 21, 2017

Section 91 Himachal Pradesh GST Act 2017 ( Section 91 Himachal Pradesh GST Act 2017  explains Liability of guardians, trustees etc. and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by… Read More »

Section 90 Himachal Pradesh GST Act 2017 : Liability of partners of firm to pay tax

By | August 21, 2017

Section 90 Himachal Pradesh GST Act 2017 ( Section 90 Himachal Pradesh GST Act 2017  explains Liability of partners of firm to pay tax and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in… Read More »

Section 89 Himachal Pradesh GST Act 2017 : Liability of directors of private company

By | August 21, 2017

Section 89 Himachal Pradesh GST Act 2017 ( Section 89 Himachal Pradesh GST Act 2017  explains Liability of directors of private company and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013, (18 of 2013) where any tax, interest or penalty due… Read More »

Section 88 Himachal Pradesh GST Act 2017 : Liability in case of company in liquidation

By | August 21, 2017

Section 88 Himachal Pradesh GST Act 2017 ( Section 88 Himachal Pradesh GST Act 2017  explains Liability in case of company in liquidation and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal… Read More »

Section 87 Himachal Pradesh GST Act 2017 : Liability in case of amalgamation or merger of companies

By | August 21, 2017

Section 87 Himachal Pradesh GST Act 2017 ( Section 87 Himachal Pradesh GST Act 2017  explains Liability in case of amalgamation or merger of companies and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of… Read More »