Question 22: A small business entity is carrying on a business relating to consulting engineer services in Delhi. Does it need to pay tax (under GST) on the services received from Government or a local authority? Answer: If turnover of the entity is less than the limit of Rs. 20 lakhs in a financial year,… Read More »
Question 21: Whether services provided by Government or a local authority to a business entity located in a special category State are subject to tax? Answer: The expression “special category States” provided in Explanation (iii) to section 22 of the CGST Act, shall mean the States as specified in sub-clause (g) of clause (4) of… Read More »
Question 20: Whether fines and penalty imposed by Government or a local authority for violation of a statute, bye- laws, rules or regulations liable to tax under GST ? Answer: No. This gets covered under the exemption by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated… Read More »
Question 19: Whether services in the nature of change of land use, commercial building approval, utility services provided by a governmental authority are taxable? Answer: Regulation of land-use, construction of buildings and other services listed in the Twelfth Schedule to the Constitution which have been entrusted to Municipalities under Article 243W of the Constitution, when… Read More »
Question 18: What is the significance of services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority ? Answer: Non-performance of a contract or breach of contract is one… Read More »
Question 17: What are the functions entrusted to a Panchayat under Article 243G of the Constitution? Answer: The functions entrusted to a Panchayat under the Eleventh Schedule to Article 243G of the Constitution are as under: (i) Agriculture, including agricultural extension. (ii) Land improvement, implementation of land reforms, land consolidation and soil conservation. (iii) Minor… Read More »
Question 16: What are the functions entrusted to a municipality under Article 243W of the Constitution Answer: The functions entrusted to a municipality under the Twelfth Schedule to Article 243W of the Constitution are as under: (a) Urban planning including town planning. (b) Regulation of land-use and construction of buildings. (c) Planning for economic and… Read More »
SECTION 9, READ WITH SECTIONS 11, 15 & 16 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED RATES FOR SUPPLY OF SERVICES UNDER SAID ACT – AMENDMENT IN NOTIFICATION G.O.MS.NO. 259, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 386, DATED 22-8-2017 In exercise of the powers conferred by sub-section… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – SGST RATE SCHEDULE NOTIFIED UNDER SECTION 9(1) – AMENDMENT IN NOTIFICATION G.O.MS.NO. 258, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 385, DATED 22-8-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh Goods… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY ELECTRONIC COMMERCE OPERATOR – AMENDMENT IN NOTIFICATION G.O.MS.NO. 257, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 384, DATED 22-8-2017 In exercise of the powers conferred… Read More »