Tag Archives: Telangana

Bundled Lease of Digital Cinema Equipment Qualifies as Mixed Supply Taxable at Highest Rate Applicable to Projector

By | November 4, 2026

Bundled Lease of Digital Cinema Equipment Qualifies as Mixed Supply Taxable at Highest Rate Applicable to Projector Issue Whether the bundled leasing of digital cinema equipment (projector, server, UPS, and VSAT) for a single consolidated price constitutes a composite supply or a mixed supply under Section 8 of the CGST Act, 2017, and what is… Read More »

MeeSeva user charges collected above statutory fees are subject to GST and non-exempt.

By | September 24, 2026

MeeSeva user charges collected above statutory fees are subject to GST and non-exempt. MeeSeva user charges collected above statutory fees are subject to GST and non-exempt. Issue Whether user charges collected by MeeSeva (Authorized Service Providers) over and above statutorily prescribed fees for Electronic Services Delivery (ESD) are eligible for GST exemption under Notification No.… Read More »

Pay GST Interest on Cash and ITC (Gross Tax Liability) if delay in filing Returns : HC

By | May 2, 2019

Video Explanation of Payment of Interest under GST Until a return is filed as self-assessed, no entitlement to credit and no actual entry of credit in the electronic credit ledger takes place. As a consequence, no payment can be made from out of such a credit entry. It is true that the tax paid on the… Read More »