Daily Archives: December 15, 2018

5% GST on Chapatti, Roti and Paratha while 18% GST on Naan ,Kulcha ,Pizza Bread base and Chalupa : AAR

By | December 15, 2018

Product Leavened Flatbreads such as Naan, Kukha and Chalupa are not covered by the expression ‘bread’ as mentioned under Entry No. 97 of Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017, Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 2/2017-State Tax (Rate) No. MGST1017/C.R. 103(1)/Taxation-1, dated 29-6-2017 (collectively referred to as ‘Exemption Notifications), but… Read More »

Pay GST on commission from website users or Pundits : AAR

By | December 15, 2018

The Applicant would be liable to pay GST on the value of commission received from website users/Pundits not for on total amount received AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Sadashiv Anajee Shete, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER ORDER NO. GST-ARA-32/2018-19/B-131 OCTOBER  23, 2018 Download Ruling Click here Related Post GST Judgments    

GST on High Sea Sales

By | December 15, 2018

GST on High Sea Sales Here is  the Free study material on GST on High Sea Sales No GST on Goods sold on high seas sale basis :MAHARASHTRA AAR No Advance Ruling can be given on High Sea Sale ; Place of Supply :GUJARAT AAR IGST on High Sea Sale of Imported Goods : CBEC Circular… Read More »

Category: GST

GST Summon : Analysis

By | December 15, 2018

GST Summon Q: What to do if GST  department officer call me to check my stock and for survey? They dont have right to check  my books without taking approve of commissioner ? Here we have compiled the Power of GST officer to Issue Summon under GST Video lecture on Summon under GST Who Can… Read More »

Place of Supply in GST – India , Place of Supply Rules GST India with Examples

By | December 15, 2018

Place of Supply in GST with Examples Place of Supply in GST has to be determined as per IGST Act 2017 notified by Govt of India Why Place of Supply in GST is Important ? Place of Supply’ under GST is an important factor as it defines i) The taxable event under GST is the ‘Supply’… Read More »

When you Can not Claim ITC under GST

By | December 15, 2018

When a person Can not Claim ITC under GST Here is the list of cases under which you can not claim Input Tax Credit under GST 1 Person not registered : If a person is not registered under GST , he can not claim Input Tax Credit. Eligibility and conditions for taking input tax credit… Read More »

Category: GST