Section 103 Chhattishgarh GST Act 2017 ( Section 103 Chhattishgarh GST Act 2017 explains Applicability of advance ruling and is Covered in CHAPTER XVII : ADVANCE RULING ) Applicability of advance ruling 103 . (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who had sought it… Read More »
Section 102 Chhattishgarh GST Act 2017 ( Section 102 Chhattishgarh GST Act 2017 explains Rectification of advance ruling and is Covered in CHAPTER XVII : ADVANCE RULING ) Rectification of advance ruling. 102 . The Authority or the Appellate Authority may amend any order passed by it under Section 98 or Section 101, so as to rectify any error apparent on the… Read More »
Section 101 Chhattishgarh GST Act 2017 ( Section 101 Chhattishgarh GST Act 2017 explains Orders of Appellate Authority and is Covered in CHAPTER XVII : ADVANCE RULING ) Orders of Appellate Authority. 101 . (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or… Read More »
would dealer get ITC (Input Tax Credit ) on property tax paid on rental property under GST as we were getting cenvat credit under service tax regime No such provision in GST regime. Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms… Read More »
Is it necessary for composition dealer to fill GSTR 3B No, he is required to file GSTR-4 in October, 2017. As per Reply from Official twitter handle account of Govt of India Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST… Read More »
Decisions taken on Services at 20th GST Council Meeting on 5 August, 2017 The rates of some services were discussed in the 20th GST Council meeting held on 5 August, 2017. The Council has broadly approved the following rates. The information is being uploaded immediately after the GST Council’s decision and it will be subject… Read More »
What is the GST rate on chocolate ‘sandesh’ Bengali misti? Sandesh, whether or not containing chocolate, attract 5% GST. Related GST FAQ on HSN Codes Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications… Read More »
Readymade garments of sale value not exceeding Rs. 1000 per piece attract 5% GST. Readymade garments of sale value exceeding Rs. 1000 per piece attract 12% GST. How does a supplier determine what rate to charge on readymade garments? The sale value referred to in the notification refers to the transaction value and not the… Read More »
Footwear having a retail sale price not exceeding Rs.500 per pair [provided that such retail sale price is indelibly marked or embossed on the footwear itself] attracts 5% GST. Does the retail sale price referred to above include the GST? As per the Legal Metrology (Packaged Commodities) Rules, 2011, retail sale price [RSP] means the… Read More »
What is HSN code and GST rate of copra and dried coconut ? Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As perthe HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203). Copra falls… Read More »