GST Levy and Collection : Free study Material

By | May 22, 2018
(Last Updated On: April 28, 2020)

GST Levy and Collection : Free study Material

Here is the Free Study material on GST Levy and Collection

[ Join online GST Course by CA Satbir Singh ]

Recent  News on GST Levy and Collection

GST on Frozen Sheep / Goat Carcass Supplied in unit container : AAR order

Free Study Material on GST Levy

GST on Penal Interest : CBIC clarification 28.06.2019

GST Scope of Supply : Free Study Material

GST Composite Supply and Mixed Supply : Free Study Material

GST Composition Scheme : Free Study Material

GST Exemption : Free Study Material

GST levy on rental income of Charitable entity

GST levy on Donations received by Charitable entity

Applicability of GST on Free Sample Supplies

Pay GST for RTI : Tamil Nadu Housing Board

GST levy on Sale of flats by Member of Society before completion

GST Levy : FAQs Part 1: by CA Satbir Singh I Taxheal.Com

GST Levy on sale of Old Car

GST on Transferable Development Rights (TDRs)

GST on Transfer of business as going concern

Deferment of GST levy till Time of Supply : ICAI seeks clarification

GST on High Sea Sales

[Video] GST Rates on Disc Brake Pad Clarified by Circular : GST News 440

[Video] GST Rates on Bus Body Building Activity clarified by Circular : GST News 439

[Video] GST Rates on Cotton Quilts Clarified by Circular : GST News 438

[Video] GST Rates on Human Blood Plasma Clarified by CBIC : GST News 437

[Video] GST Rates on Drinking Water clarified by CBIC : GST News 436

[Video] [GST Rates on Tamarind Kernel Powder clarified by circular : GST News 435

[Video] GST Rates on Refined Beet & Cane Sugar clarified by Circular : GST News 434

[Video] GST Rates on Fortified Toned Milk Clarified by Circular : GST News 433

Relevant GST Circulars

Circular No. 102/21/2019-GST Dated 28.06.2019 GST on additional / penal interest- Clarification

Circular No 93/12/2019 GST : IGST on trading of PSLC by banks on e-Kuber portal of RBI

Circular No 92/11/2019 GST : treatment of sales promotion scheme under GST

Circular No 52/26/2018 GST Dated 09.08.2018 : GST rates on various goods and services Clarified

GST on warehousing of Agricultural produce : 23rd GST Council Meeting Decision on 10.11.2017

GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc. Circular No 16/16/2017 GST Dated 15th November 2017

Relevant Sections of CGST Act on GST Levy and Collection

GST Levy and Collection is covered in CHAPTER III LEVY AND COLLECTION OF TAX under GST Act 2017

Section 7Scope of supply.
Section 8Tax liability on composite and mixed supplies.
Section 9Levy and collection.
Section 10Composition levy.
Section 11Power to grant exemption from tax.

Relevant judgments on GST Levy and Collection

GST Payable

IGST on importer on Ocean Freight are ultra vires to the IGST Act : HC

GST on Compensation paid to parties if agreement could not materialize : AAR

Pay GST on Services by Club to its members against subscription/ membership fees : AAAR

GST on Interest on short term loan charged by Del Credere Agent : AAR Ruling

Mid-day meals & Anganwadi meals is Supply under GST : AAR

GST on sweeping service to the Govt : AAR Clarify

Pay GST on printing the Bible under specific orders from foreign party : AAR

GST applicable on cheque bouncing charges: AAR

Pay GST on subscription & membership fee received for social welfare activities : AAR

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

Pay GST on commission from website users or Pundits : AAR

Pay GST on Sale and Purchase of Duty Free Import Authorization (DFIA) licences as these are not Duty Credit scrip’ : AAR

Pay IGST on testing services of Goods provided to foreign companies in India , it cannot be treated as zero rated supply. : AAR

Pay GST on Jobwork done for foreign customer on imported materials and re-exporting the same : AAR Clarify

Pay GST on Lotteries : CALCUTTA HC

5% GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR

5% GST Rate and HSN code for Nonwoven Rice Bags : Tamil Nadu AAR Clarify

5% GST rate for Coir Pith ; Tamil Nadu AAR

Pay 18% GST on Agricultural Seedling Tray : Tamil Nadu AAR

Pay GST for issuance of Pollution under Control Certificate for vehicles : Goa AAR

Pay GST on sale of commercial super built up area on behalf of MOHUA

GST on advance for sale of villas before completion : Goa AAR

GST payable on Medicines supplied by hospital pharmacy to out-patient : AAR

GST Payable on Free complimentary IPL Tickets : AAR

12% GST on supply of Aadhaar Cards : AAR

18% GST on  printing and supply of Polyvinyl chloride cards (PVC) 

5% GST on supply of ‘Printing of cheque books'(where the paper is being supplied by the banks) : AAR 

5% GST on food, drinks and & snacks sold in Multiplex : AAR

GST on Sale of religious goods in Satsang by Charitable Trust : AAR

GST payable on activities between corporate office and units located in other states : KARNATAKA AAR

GST to be paid by Taxi Aggregator not by taxi operators for providing mobile app and billing services to customer : KARNATAKA AAR

Pay GST on transportation charges even if transporter isn’t a GTA: Maharashtra AAR

10% GST on Truck mounted cranes being special purpose motor vehicles; HARYANA AAR

Bio Fertilizer or Organic Manure; put up in Unit Container and bearing a brand name, will be taxable under GST @ 5%.RAJASTHAN AAR

Pay GST on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR

Goods mentioned under Group B to G are not Agricultural produce in terms of the  notification and so the supply of cold storage service in relation to these would remain chargeable to GST : RAJASTHAN AAR

Pay GST on Service provided to body Corporate created by Govt : ODISHA AAR


Pay GST on delayed payment charges collected on delay in payment by the consumers of the electricity bill : RAJASTHAN AAR

Pay GST on Cheque dishonour fee : RAJASTHAN AAR

Pay GST on non tariff charges recovered from consumer by electricity distribution company :RAJASTHAN AAR

Pay GST on Compensation received by Tenant for alternate accommodation : MAHARASHTRA AAR

Pay GST on sale of undivided share of land : Delhi AAR

Importer has to Pay IGST on ocean freight : AAR

Pay GST on Abhivahan Shulk collected by forest department in respect of forest produce : AAR

How to pay GST on transportation & allied services relating to goods supply : AAR Clarified

GST payable on rental premises taken by Hospital on lease : AAR

GST on Frozen Sheep / Goat Carcass Supplied in unit container : AAR order

GST not Payable

No GST on salaries of expat employees for services to Indian Office of foreign company : AAR

GST not applicable on interest free security deposit : AAR

No GST Payable by liaison Office in India : Tamil Nadu AAR

No GST  on supply of cheque books(where the printing paper and inks are being borne by the applicants) : AAR

Supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption : AAR

No GST on license Fee for sale of liquor for human consumption : HC

No GST on Service of maintenance of Parks by society to Govt or local authority : AAR

No GST even if toll charges collected by sub contractor : AAR

No GST on Frozen meat sold in packaged form : Haryana AAR

No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN AAR

No GST on Cold storage services of agricultural produce  :RAJASTHAN AAR

No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR

No GST on Goods sold on high seas sale basis : AAR

No GST on toll charges for using forest road /marg sudharan shulk  : AAR

No Service Tax on Notice Pay Recovery by Employer from Employee : HC

NO Service Tax on Notice Pay recovery from Employee :


GST on Renting of Shuttering Material to builders , Writ can’t be filed if no cause of action arose in favour of assessee : Punjab and Haryana HC

Other Material on GST Levy

Maharashtra GST : Revision in Package Scheme of Incentives, 2013

Topic wise Commentary on GST Act of India

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

One thought on “GST Levy and Collection : Free study Material

  1. Pingback: Notification No 21/2019 Central Tax : Procedure for quarterly tax payment

Leave a Reply

Your email address will not be published.