Author: admin_gst

Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined?
Question 4
Bill
Time of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined?
Ans. There is a residual entry in Section

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What is time of supply in case of supply of vouchers in respect of goods and services?
Question 3
Bill
Time of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. What is time of supply in case of supply of vouchers in respect of goods and services?
Ans. The time of supply of voucher in respect of goods and services shall be;
a) the date of issue of voucher, if the supply is identifiable at that point; or
b) the date of redemption of voucher in all other cases.
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Sta

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When does the liability to pay GST arise in respect of supply of goods and Services?
Question 2
Bill
Time of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. When does the liability to pay GST arise in respect of supply of goods and Services?
Ans. Section12 & 13 of the CGST/SGST Act provides for time of supply of goods. The time of supply of goods shall be the earlier of the following namely,
(i) the date of issue of invoice by the supplier or the last date on which he is

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What is time of supply?
Question 1
Bill
Time of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
5. Time of Supply
Q 1. What is time of supply?
Ans. The time of supply fixes the poi

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Will import of services without consideration be taxable under GST?
Question 25
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 25. Will import of services without consideration be taxable under GST?
Ans. As a general principle, import of services without consideration will not be considered as supply under GST in terms of Section 3. However, import of services by a taxable person from a related person or from any of his other establishments outsid

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What is meant by zero rated supply under GST?
Question 24
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 24. What is meant by zero rated supply under GST

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Are there any activities which are treated as neither a supply of goods nor a supply of services?
Question 23
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. Are there any activities which are treated as neither a supply of goods nor a supply of services?
Ans. Yes. Schedule-III of the model GST law lists certain activities such as (i) services by an employee to the employer in the course of or in relation to his employment, (ii) services by any

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How will tax liability on a mixed supply be determined under GST?
Question 22
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 22. How will tax liability o

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What is a mixed supply?
Question 21
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 21. What is a mixed supply?
Ans. Mixed Supply means two or more individual supplies of goods or services or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. For example, a supply of package consisting of canned foods, sweets, chocolates, cakes, dry fruits, ae

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How will tax liability on a composite supply be determined under GST?
Question 20
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. How will tax liability on a composite supply be determined under GST?
Ans. A composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation

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What is a Composite Supply under CGST/ SGST/UTGST Act?
Question 19
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. What is a Composite Supply under CGST/ SGST/UTGST Act?
Ans. Composite Supply means a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of whic

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Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why?
Question 18
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why?
Ans. Supply of goods on hire purchase shall be treated as supply of goods as there is transfer of title, albeit at a future date.
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Whether supply of software would be treated as supply of goods or supply of services under GST law?
Question 17
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. Whether supply of software would be treated as supply of goods or supply of services under GST law?
Ans. Development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technology software shall be treated as supply of services as list

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Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why?
Question 16
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why?
Ans. Works contracts and catering services shall be treated as supply of services as both are specified under Sl. No. 6 (a) and (b) in Schedule-II of the model GST law.

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Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why?
Question 15
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why?
Ans. Transfer of right to use goods shall be treated as supply of service because there is no transfer of title in such supplies. Such transactions are specifically treated as supply of

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What are inter-state supplies and intra-state supplies?
Question 14
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. What are inter-state supplies and intra-state supplies?
Ans. Inter-state and intra-state supplies have specifically been defined in Section 7(1), 7(2) and 8(1), 8(2) of the IGST Act respectively. Broadly, where the location of the supplier and the place of supply are in same state it will be intrastate and where it is in different

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What are the different types of supplies under the GST law?
Question 13
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. What are the different types o

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Whether provision of service or goods by a club or association or society to its members will be treated as supply or not?
Question 12
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. Whether provision of service or goods by a club or association or society to its members will be treated as supply or not?
Ans. Yes. Provision of facilities by a club, association, society or any such body to its members shall be treated as supply. This is included

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A dealer of air-conditioners permanently transfers an air conditioner from his stock in trade, for personal use at his residence. Will the transaction constitute a supply?
Question 11
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. A dealer of air-conditioners permanently transfers an air conditioner from his stock in trade, for personal use at his residence. Will the transaction constitute a supply?
Ans. Yes. As per Sl. No.1 of Schedule-I, per

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An individual buys a car for personal use and after a year sells it to a car dealer. Will the transaction be a supply in terms of CGST/SGST Act? Give reasons for the answer.
Question 10
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. An individual buys a car for personal use and after a year sells it to a car dealer. Will the transaction be a supply in terms of CGST/SGST Act? Give reasons for the answer.
Ans. No, because supply is not made by t

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What do you mean by “supply made in the course or furtherance of business”?
Question 9
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. What do you mean by “supply made in the course or furtherance of business”?
Ans. “Business” is defined under Section 2(17) include any trade, commerce, manufacture, profession, vocation etc. whether or not undertaken for a pecuniary benefit. Business also includes any activity or transaction which is incident

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Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods?
Question 8
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods?
Ans. Title as well as possession both have to be transferred for a transaction to be considered as a supply of goods. In case title is not transferred, the transaction would be tr

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Are self-supplies taxable under GST?
Question 7
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. Are self-supplies taxable under GST?
Ans. Inter-state self-supplies such as stock transfers, branch transfers or consignment sales shall be taxable under IGST even though such transactions may not involve payment of consideration. Every supplier is liable to register under the GST law in the State or Union territory from where he makes a taxable suppl

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Import of Goods is conspicuous by its absence in Section 3. Why?
Question 6
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. Import of Goods is conspicuous by its absence in Section 3. Why?
Ans. Import of goods is dealt separately under the Customs Act, 1962, wherein IGST shall be levied as additional duty of customs in addition to basic customs duty under the Customs Tariff Act, 1975.
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Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?
Question 5
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?
Ans. Yes. Under certain circumstances such as import of services for a consideration whether or not in the course or furtherance of business (

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