Author: admin_gst

Goods and Services Tax – Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. 19[(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary schoo

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Heading 9967 – Goods and Services Tax – Service by way of access to a road or a bridge on payment of toll charges. – Goods and Services Tax – Schedules

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Goods and Services Tax – Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain includin

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Heading 9965 – Goods and Services Tax – Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. – Goods and Services Tax – Schedules

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Goods and Services Tax – Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic ma

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Heading 9964 – Goods and Services Tax – Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditi

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Heading 9965 – Goods and Services Tax – Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. – Goods and Services Tax – Schedules

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Goods and Services Tax – Transport of passengers, with or without accompanied belongings, by – (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage

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Goods and Services Tax – Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 20[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by

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Goods and Services Tax – Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below one thousand rupees per day or equivalent. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tar

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Goods and Services Tax – Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause

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Heading 9963 or Heading 9972 – Goods and Services Tax – Services by way of renting of residential dwelling for use as residence. – Goods and Services Tax – Schedules

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Goods and Services Tax – Started By: – satbir singh wahi – Dated:- 1-7-2017 Last Replied Date:- 16-7-2017 – For export under bond /lut , whether any bond or lut form is prescribed and where to submit it. – Reply By Kishan Barai – The Reply = As an exporter you need to pay IGST first & then later you need to claim refund for it. You will get 90% of refund in 6 days & rest 10% after scrutiny. – Reply By satbir singh wahi – The Reply = my query is export under bond or lut . I dont want to

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Heading 9954 – Goods and Services Tax – Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovati

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Heading 9954 – Goods and Services Tax – Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit oth

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Goods and Services Tax – Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation

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Goods and Services Tax – Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to

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Goods and Services Tax – Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passe

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Goods and Services Tax – Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts by way of speed post, express parcel

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Goods and Services Tax – Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 19[or a Government Entity] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. *******

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Goods and Services Tax – Services by Central governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under

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Goods and Services Tax – Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by a 8[Central Government, State Government, Union territory, local authority or Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article

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Chapter 99 – Goods and Services Tax – Services by way of transfer of a going concern, as a whole or an independent part thereof. – Goods and Services Tax – Schedules

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Chapter 99 – Goods and Services Tax – Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. – Goods and Services Tax – Schedules

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Goods and Services Tax – GST – By: – CASANJAY AITHAN – Dated:- 1-7-2017 – In continuation to the GST preparedness, following action points are required in order to do your business in compliance with the provisions of GST: Preliminary Share GST Identification Number/ARN to all suppliers of Goods & Services. Ascertain HSN Codes, Service Accounting Codes & GST Rates related to business. Invoice must be in accordance with the Invoice Rules. [Tax Invoice (normal supply), Bill of supply (for composition dealer and non-GST supply), Receipt voucher (for advance receipt), Refund voucher(for refund of advance), Payment voucher (for RCM), Debit Note/ Credit Note] IT preparedness and Accounting software for filing of returns, generation of MI

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an be claimed by using Credit Transfer Document (CTD). Time limit for CTD is 30 days from the appointed date. Transitional Forms required to be submitted within 90 days from appointed date. Account for all purchase, sales, services and expenses upto 30.06.2017. Advance ITC with respect to tax payable under Reverse Charge Mechanism ( RCM ): Discharge Service tax liability within June 2017 to ensure availability and disclosure of related ITC in the month of June 2017 itself. Input/ Input services in transit: Ensure that all such transactions where tax has already been paid by vendors should be duly accounted for in books by 30th July 2017. It is important to note that this benefit is not available for capital goods in transit. Reclaim the rev

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