GST Scope of Supply: Free Study Material
Here is the free study material on GST Supply
- GST Supply Concept : Video
- Meaning and Scope of Supply – Analysis
- GST on Liquidated Damages : Free Study Material
- Railway Station Cleaning and housekeeping services not Exempt from GST : AAR
- No GST if free Services provided by Banks ?
- Video : GST on Supply from Duty free shops at international airports : GST News [Part 236]
- Video -GST Journal Entries of Inward Supply for import / Branch transfer : GST News [Part 210] TaxHeal.com
- GST Video ; Journal Entries for Outward Supply : GST News [ Part 212 ] : TaxHeal.com
- Govt Clarify GST on supply of food and drinks in educational institutions.
- Video -GST Journal Entries of Inward Supply : GST News [Part 208 ] TaxHeal.com
- Order 02/2018 GST : Rates of GST on supply of food and drink in trains
- GST on supply from Duty free shops at international airports : AAR Judgment
- Webinar on GST Supply and Valuation by ICSI
GST Circulars on Scope of Supply
‘Tenancy rights’ is squarely covered under the scope of supply and taxable per-se. Transfer of tenancy rights to a new tenant against consideration in the form of tenancy premium is taxable. However, renting of residential dwelling for use as a residence is exempt Hence, grant of tenancy rights in a residential dwelling for use as residence dwelling against tenancy premium or periodic rent or both is exempt. As regards services provided by outgoing tenant by way of surrendering the tenancy rights against consideration in the form of a portion of tenancy premium is liable to GST : Circular No 44/18/2018 CGST dated 2nd May, 2018
GST Judgments on Scope of Supply
NO GST on services provided by Court Receiver
GST payable on rental premises taken by Hospital on lease : AAR