SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES ON WHICH TAX SHALL BE PAYABLE UNDER REVERSE CHARGE MECHANISM – AMENDMENT IN NOTIFICATION G.O.MS.NO. 256, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 383, DATED 22-8-2017 In exercise of the powers conferred by sub-section (3) of… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 3, 17, 40, 61, 87, 117, 119, FORM GST REG-01 AND FORM GST TRAN-1; INSERTION OF RULES 44A AND SUBSTITUTION OF RULE 103 & FORM GST REG-13 NOTIFICATION G.O.MS.NO. 382, DATED 22-8-2017 In exercise of the powers conferred by section 164 of… Read More »
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 »
Question 12: The Department of Posts provides a number of services. What is the status of those services for the purpose of levy of tax? Answer: The services by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Government or Union territory are not… Read More »
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 »
Question 8: What are the transport services provided by the Government or local authorities exempt from tax under GST ? Answer: Transport services provided by the Government to passengers by — (i) railways in a class other than— (a) first class; or (b) an air-conditioned coach; (ii) metro, monorail or tramway; (iii) inland waterways; (iv)… Read More »
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 »
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 »
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 »
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 »