GST on Travel arrangement and tour operator services Analysis of GST on Travel arrangement and tour operator services in India Is there any GST on Travel arrangement and tour operator services ? Yes , Travel arrangement, tour operator services fall under following groups Group 99855 : Travel arrangement, tour operator and related service 998551 : Reservation services for… Read More »
GST on Library Services Analysis of GST on Library Services in India Is there any GST on Library Services ? Yes The service falls under :- Heading 9984 “Telecommunications, broadcasting and information supply services “ Group 99845 : Library and archive services 998451: Library services [ Refer Annexure of Notification No. 11/2017-Central Tax (Rate) and No.… Read More »
Section 24 of Mizoram GST Act 2017 ( Section 24 of Mizoram GST Act 2017 explains Compulsory registration in certain cases and is covered in Chapter VI : REGISTRATION ) Compulsory registration in certain cases 24. Notwithstanding anything contained in sub- section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-… Read More »
Section 23 of Mizoram GST Act 2017 ( Section 23 of Mizoram GST Act 2017 explains Persons not liable for registration and is covered in Chapter VI : REGISTRATION ) Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services or… Read More »
Section 22 of Mizoram GST Act 2017 ( Section 22 of Mizoram GST Act 2017 explains Persons liable for registration and is covered in Chapter VI : REGISTRATION ) Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State, shall be liable to be registered under this Act… Read More »
Section 21 of Mizoram GST Act 2017 ( Section 21 of Mizoram GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in Chapter V : INPUT TAX CREDIT ) Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section… Read More »
Section 20 of Mizoram GST Act 2017 ( Section 20 of Mizoram GST Act 2017 explains Manner of distribution of credit by Input Service Distributor and is covered in Chapter V : INPUT TAX CREDIT ) Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax… Read More »
Section 19 of Mizoram GST Act 2017 ( Section 19 of Mizoram GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for job work and is covered in Chapter V : INPUT TAX CREDIT ) Taking input tax credit in respect of inputs and capital goods sent for job work 19. (1) The… Read More »
Section 18 of Mizoram GST Act 2017 ( Section 18 of Mizoram GST Act 2017 explains Availability of credit in special circumstances and is covered in Chapter V : INPUT TAX CREDIT ) Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed– (a) a person who has applied for registration under… Read More »
Section 17 of Mizoram GST Act 2017 ( Section 17 of Mizoram GST Act 2017 explains Apportionment of credit and blocked credits and is covered in Chapter V : INPUT TAX CREDIT ) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any… Read More »