whether supply of ice-cream by the applicant from its retail outlets and in scoops would be treated as supply of “goods” or supply of “service” or a “composite supply” Held In the subject case there is a transfer of title in ice creams from the applicant to their customers and, therefore, as per entry no.… Read More »
The Exemption is service specific and service provider specific.Thus to qualify for the said exemption and establishment has to satisfy dual condition of providing Health care services as well as being clinical establishment. As the service provided by the applicant may be healthcare services, they do not qualify to be a clinical establishment . Applicant… Read More »
Applicant, Goods transport agency service provider, is entitled to avail ITC on cars (passenger vehicles) which are further supplied to customers on lease rent, subject to condition applicable in such supply of services as per notification number 11/2017-Central Tax(Rate) Dated 28-6-17. At the termination of lease agreement/contract, if the vehicle is not further leased to… Read More »
How to OPT New 6% GST Scheme : नई 6% जीएसटी योजना कैसे ले Refer Notification No 2/2019 Central Tax (Rate) Dated 07.03.2019 : composition scheme for supplier of services @ 6% Removal of Difficulty Order No 3/2019 Central Tax Dated 08.03.2019 : Bill of Supply by person opting 6% GST Scheme Notification No 9/2019… Read More »
Change in GST Registration Verification Process : जीएसटी रजिस्ट्रेशन वेरिफिकेशन प्रक्रिया में बदलाव New GST Registration limits from 1.04.2019 [Detailed Video Explanation] New GST Registration Limit from 1.4.2019 Notified [Video] Separate GST registration for multiple places of business New Threshold limit for GST Registration from 01.04.2019 GST Registration : Analysis Suo Moto Registration under GST : FAQs… Read More »
GST on Charitable and Religious Trusts : Free Study Material SevaBhojYojna : To Refund GST : Complete Guide SevaBhojYojna : To Reimburse GST on Food/Prasad/Langar/Bhandara offered free of cos : Press Release 01.06.2018 GST on Charitable and Religious Trusts in India by Taxheal GST on Charitable and Religious Trusts GST levy on rental income of… Read More »
Transfer of business as ‘going concern’ exempts from GST: Karnataka AAR AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Rajashri Foods (P.) Ltd., In re HARISH DHARNIA AND DR. RAVIPRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 06 OF 2018 APRIL 23, 2018 RULING 1. M/s Rajashri Foods Private Ltd,, (hereinafter referred to as ‘Applicant’ holding GSTIN number 29AAACR6946B1ZC, having registered address… Read More »
Bill of Supply : Free Study Material Here is the free study material on Bill of supply provisions under GST What is a Bill of Supply? There are specified cases when Bill of supply shall be issued by GST registered person and Tax invoice shall not be issued. If tax invoice is issued then tax… Read More »
Mobile App 1. How can I download and install the GST Enrolment App on my mobile phone from Google Play Store? To install and download the GST Enrolment App Android version from Google Play store, perform the following steps: 1. On your mobile device, go to the Apps section. 2. Tap the Play Store app on the mobile… Read More »
How GST is Destination Based Consumption Tax Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments GST Judgments GST Press Release GST Press Release GST… Read More »