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Part I--Ready Referencer |
GST Compliance Calendar 2018-19 |
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Time Limits/Due Dates under GST |
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Registration |
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Payment of tax |
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Issuance of tax invoice and bill of supply and maintenance of accounts |
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Filing of Returns and Statements of outward and inward supply |
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Maintenance of books of accounts and records |
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E-way bill |
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Composition levy |
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Tax deduction at source |
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Tax collection at source |
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Job work |
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Input tax credit |
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Refund |
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Audit and Assessment |
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Demand and recovery of tax |
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Advance Ruling |
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Appeal and revisions |
Due Dates for Furnishing Returns and Statements |
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Form, periodicity and due dates for furnishing returns and statements |
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Extension of time periods for filing GSTR-1 for small scale registered persons |
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Extension of time periods for filing GSTR-1 for large scale registered persons |
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Postponement of time period for furnishing GSTR-2 and GSTR-3 for July, 2017 to March, 2018 |
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Due date of furnishing summary return in Forms GSTR-3B for F.Y. 2017-18 |
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Due date of furnishing summary return in Forms GSTR-3B for April-June, 2018 |
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Extension of due date for filing returns by different registered persons |
Forms under GST |
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Forms relevant to registration |
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Forms relevant to payment of tax |
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Return Forms |
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Forms relevant to e-way bills |
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Forms relevant to composition levy |
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Forms relevant to input tax credit |
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Forms relevant to refund |
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Forms relevant to Audit |
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Forms relevant to assessment |
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Forms relevant to Advance Ruling |
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Forms relevant to appeals and revisions |
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Forms relevant to GST Practioners |
Classification of Services |
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Exempted Services |
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Exempted (nil-rated) services under CGST Act |
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Exempted (nil-rated) services under IGST Act |
Rates of Tax on Services |
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Services Chargeable to Tax on Reverse Charge Basis |
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Goods Chargeable to Tax on Reverse Charge basis |
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Interest, Late Fee and Penalties |
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Interest chargeable from and payable to assessee |
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Late fee payable for failure to furnish returns or statements |
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Penalties imposable under CGST Act |
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Part II--Ready Reckoner |
Goods and Services Tax : An Overview |
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What is Goods and Services Tax? |
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Central taxes subsumed within GST regime |
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States taxes subsumed within GST regime |
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Taxes and levies not subsumed within GST |
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Goods not chargeable to GST |
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Structure of GST regime |
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Tax is leviable on supply of goods or services |
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Classification of goods |
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Import of goods or services |
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Export of goods |
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Rates of GST |
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Composition scheme |
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Input tax credit |
Levy of IGST |
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IGST is leviable on inter-State supplies of goods or services |
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No IGST leviable on supply of alcoholic liquor for human consumption |
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Tax on supply of petroleum crude, high speed diesel to be levied at a later date |
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Levy of tax on import of goods into India |
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Inter-State supply |
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Supply of goods in the course of inter-State supply |
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Supply of goods imported into territory of India |
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Supply of services in the course of inter-State supply |
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Location of recipient of services |
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Location of supplier of services |
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Fixed establishment |
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Inter-state movement of various modes of conveyance, carrying goods or passengers for repairs and maintenance--Taxability of |
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Supply of services imported into territory of India |
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Supply of goods or services outside India |
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Supplies in territorial waters |
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Compulsory registration |
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No benefit of composition levy |
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Levy of IGST on reverse charge basis |
Levy and Collection of Tax |
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Power to levy GST |
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Legislative scheme of levy of GST |
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Levy of Central Goods and Services Tax (CGST) |
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Rates of CGST |
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Levy of State Goods and Services Tax (SGST) |
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Levy of Union Territory Goods and Services Tax (UTGST) |
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Levy of Integrated Goods and Services Tax (IGST) |
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Taxable event under GST |
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Supplies made without consideration--Taxability |
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Giving away essential commodities by a charitable institution--Taxability |
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Tax is payable by a taxable person |
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Person--Meaning |
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Person having more than one registration--Effect of |
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Different establishments of a person |
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Applicability of reverse charge in case of supply of taxable goods or services or both by a unregistered person to a registered person |
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Liability of recipient of certain services to pay tax on reverse charge basis |
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Payment of tax under composition levy |
Meaning and Scope of Supply |
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Taxable event under GST |
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Meaning and scope of supply |
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Import of goods is not supply under GST |
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Taxability of stock transfers |
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Transfer of both title and possession is necessary |
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Supply in the course or furtherance of business |
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Business--Definition |
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Scope of the expression 'supply made in the course or furtherance of business' |
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Supply by a taxable person |
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Person ceased to be a taxable person--Consequences of |
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Clarifications in Tweet FAQs |
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Consideration--Meaning |
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Activities that are treated as supply even if made without consideration |
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GST on Gifts |
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Matters treated as supply of goods |
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Matters to treated as supply of services |
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Activities which are regarded neither supply of goods nor supply of services |
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Activities or transactions specified in Schedule III |
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Taxability of fee/penalty paid to Consumer Disputes Redressal Commission |
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Activities undertaken by Central Government, or State Government or any Local Authority which are treated neither as a supply of goods nor a supply of services |
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Services--Meaning |
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Money is regarded neither goods nor service |
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Items not constituting transaction in money, thereby constituting service |
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Securities are also regarded neither as goods nor service |
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Transactions in repos and reverse repos |
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Subscription to or trading in Commercial Paper (CP) or Certificates of Deposit (CD) |
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Forward contracts in commodities and currencies |
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Future contracts |
Composite and Mixed Supply |
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Composite supply--Meaning |
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Principal supply--Meaning |
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Two or more supplies should be taxable supplies |
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Tax liability on a composite supply |
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Time of supply in case of composite supply |
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Examples of two or more supplies naturally bundled in ordinary course of business |
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Indicators determining whether services are bundled in the ordinary course of business |
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Mixed supply--Definition |
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Tax liability on a mixed supply |
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Time of supply in case of mixed supplies |
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Example of elements of services not naturally bundled in ordinary course of business |
Time of Supply of Goods |
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Incidence of tax is supply of goods or services or both |
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Time of supply of goods, generally |
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Levy of tax on receipt of advance payment |
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Receipt of petty amount in excess of the amount indicated in tax invoice |
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Extent of supply |
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Provision illustrated |
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Time of supply of goods in case of reverse charge |
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Meaning of "recipient" of supply of goods or services or both |
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Date on which payment is made--Meaning |
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Time of supply in case of supply of vouchers |
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Time of supply in other cases |
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Time of supply vis-a-vis addition in value of supply by way of interest, late fee or penalty |
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Time of supply of goods or services in case of change in rate of tax |
Time of Supply of Services |
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Time of supply of services, generally |
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Time of supply in case of receipt of petty amount in excess of amount indicated in tax invoice |
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Extent of supply |
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Date of receipt of payment--Meaning |
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Provision illustrated |
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Time of supply of services in case of reverse charge |
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Where determination of time of supply is not possible |
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Time of supply in case of supply by associated enterprises |
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Time of supply in case of supply of vouchers |
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Residuary rule for determination of time of supply of service |
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Time of supply vis-a-vis addition in value of supply by way of interest, late fee or penalty |
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Time of supply of goods or services in case of change in rate of tax |
Place of Supply |
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Significance of determination of place of supply |
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Place of supply of goods other than supply of goods imported into, or exported from India |
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Place of supply of goods imported into, or exported from India |
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Place of supply of services where location of supplier and recipient is in India |
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Place of supply of services, generally |
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Services related to immovable property |
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Where immovable property or boat is located or intended to be located outside India |
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Where immovable property or boat or vessel is located in more than one State or Union territory |
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Personalized services |
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Services relating to training and performance appraisal |
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Services by way of admission to an event |
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Services provided by way organisation of event or assigning sponsorship to such event |
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Services by way of transportation of goods |
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Passenger transportation service |
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Services on board a conveyance |
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Telecommunication, broadcasting, cable, DTH services |
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Banking and other financial services |
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Insurance services |
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Advertisement services to Government, local authority, etc. |
Exempted, Non-Taxable, Nil-Rated and Zero-Rated Supplies |
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Exempt supply--Meaning |
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Non-taxable supply--Meaning |
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Activities not regarded as supply of goods or services |
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Activities or transactions notified by Government |
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Zero rated supply |
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Difference between 'exempt supply' and 'zero-rated supply' |
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Nil rated supply |
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Power to grant exemption by Central Government |
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Exemption from levy of tax in respect of certain goods |
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Conditional exemption in respect of certain goods |
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Supply of goods by CSD to certain persons |
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Exemption from levy of tax on reverse charge basis upto ` 5,000 per day |
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Exemption in respect of supply of services or goods received by a deductor |
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Exemption in respect of purchase of second hand goods by certain dealers |
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Exemption in respect of supply of certain services |
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Exemption to intra-State supply of heavy water and nuclear fuels |
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Reduction of tax in respect of supply of goods to Specified Institutions |
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Exemption in respect of grant of licence to explore crude and natural gas |
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Concession rate of tax in respect of old and used vehicles |
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Exemption in respect of import of services by a unit or a developer in the SEZ |
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Exemption in respect of inter-State supply of Skimmed milk powder, or concentrated milk |
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Exemption in respect of custom duty leviable on consideration towards royalties and license fees |
Composition Levy |
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Composition levy--Meaning and scope |
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Person eligible to pay tax under composition levy |
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Rate of tax under composition levy |
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Aggregate turnover--Meaning and scope |
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Turnover in state--Meaning |
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Persons not eligible to pay tax under composition scheme |
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Conditions and restrictions applicable to composition dealers |
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Persons engaged in supply of services are not eligible to opt composition levy |
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Person making non-taxable supply is not eligible to opt for composition levy |
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Person making inter-State supplies of goods is not eligible to opt for composition levy |
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Persons making supply of goods through an electronic commerce operator are not eligible to opt for composition levy |
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Persons engaged in manufacture of certain goods are not eligible to opt for composition levy |
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All registered persons having same PAN are required to opt for composition levy |
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Option to pay tax under composition scheme would lapse, when |
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Composition dealer cannot collect tax nor can take input tax credit |
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Receipt of goods or services from unregistered dealers--Applicability of reverse charge |
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Filing of intimation for composition levy |
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Filing of fresh declaration for subsequent years not required |
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Switching over from normal levy to composition levy--Consequences of |
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Effective date of composition levy |
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Validity of composition levy |
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Composition dealer ceasing to satisfy conditions of composition scheme--Consequences of |
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Suo motu withdrawal of scheme by registered person |
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Denial of option to pay tax under composition scheme by proper officer |
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Composition dealers are required to issue bill of supply |
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Details required to be contained in a bill of supply |
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No need to issue bill of supply in certain cases |
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Issuance of invoice by a registered person paying tax under reverse charge basis |
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Periodicity and due date for payment of tax for composition dealers |
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Periodicity, time limit and form for furnishing returns |
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Payment of tax due on return |
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Furnishing of nil return is mandatory |
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Furnishing of revised return |
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Furnishing of annual return by a composition dealer |
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Violation of conditions of composition scheme--Consequences of |
Reverse Charge (CGST/SGST) |
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Concept of reverse charge |
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Reverse charge--Meaning |
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Applicability of reverse charge under different circumstances |
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Supply of goods or services notified by Government |
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Supply of taxable goods or services by an unregistered person to a registered person |
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Exemptions from levy of tax on reverse charge under section 9(4) |
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Persons making supplies covered by reverse charge are not required to get registered |
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Input tax credit cannot be utilized for payment of tax on reverse charge basis |
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Tax paid on reverse charge basis can be claimed as input tax credit |
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Recipient of goods or services is required to get registered |
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Issuance of tax invoice by recipient of goods or services |
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Issuance of payment voucher by recipient of goods or supply |
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Time of supply of goods covered by reverse charge |
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Time of supply of services covered by reverse charge |
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Time of supply made by an associated enterprises located outside India |
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Value attracting reverse charge is not included in aggregate turnover |
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Supplies chargeable to tax on reverse charge basis are regarded as exempt supplies in the hands of supplies |
Reverse Charge (IGST) |
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Levy of IGST on reverse charge basis |
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Supply of goods or services notified by Government |
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Inter-State supply of goods taxable on reverse charge basis |
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Supply of taxable goods or services by an unregistered dealer to a registered dealer |
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Exemption in respect of import of services by a SEZ unit or developer of SEZ |
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Applicability of other provisions of CGST Act |
Tax Deduction at Source |
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When tax is required to be deducted |
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Persons required to deduct tax at source |
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Date from which tax is liable to be deducted |
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Threshold amount after which tax is required to be deducted |
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Rate of tax deduction at source |
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No tax deduction in certain case |
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No tax payable under reverse charge in respect of supply received from any unregistered person |
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Taxes are not included in value |
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Compulsory registration |
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Payment of tax deducted at source |
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Return of tax deduction at source |
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Certificate of tax deduction at source |
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Late fee for failure to furnish certificate |
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Credit of tax deducted at source |
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Payment of interest |
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Determination of amount in default |
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Refund of tax deducted at source |
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Penalty for failure to deduct tax or deposit tax deducted at source |
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Sale made under old law and invoice issued before appointed day--Effect of |
Electronic Commerce |
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Meaning of electronic commerce and electronic commerce operator |
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Compulsory registration in certain cases |
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Liability of electronic commerce operator to pay tax |
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Electronic commerce operator not having physical presence in taxable territory |
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Electronic commerce operator not having both physical presence as well as representative in taxable territory |
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Supplier of service is not liable to get registered |
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Collection of tax at source by electronic commerce operator |
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Meaning of 'net value of taxable supplies' |
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Payment of tax collected at source |
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Furnishing of monthly statement |
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Matching of details |
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Communication of discrepancy to operator and supplier |
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Manner of communication of discrepancy |
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Rectification of omission or incorrect particulars furnished in monthly return |
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Maximum time period of rectification |
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Annual statement |
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Credit of tax collected at source |
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Deputy Commissioner may require furnishing of details |
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Penalty for non-collection/short collection or non-deposit of tax |
Casual Taxable Person or Non-Resident Person |
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Casual taxable person--Meaning |
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Non-resident taxable person--Definition |
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Difference between a casual taxable person and a non-resident taxable person |
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Casual taxable persons and non-resident taxable persons are required to get invariably registered |
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Taxable supply can be made only after taking registration |
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Application for registration to be filed five days prior to commencement of business |
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Procedure for grant of registration to a non-resident taxable person |
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Liability to pay advance tax |
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Utilization of tax deposited |
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Payment of additional advance tax |
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Validity period of registration |
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Application for extension in period of operation |
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Facility of composition scheme is not available |
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Refund of advance tax only after furnishing of monthly returns |
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No requirement of furnishing annual return |
Job Work |
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Sending of inputs and capital goods to a job worker and return thereof |
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Registration requirement |
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Job work--Meaning |
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Removal of inputs or capital goods to a job worker without payment of tax |
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Procedure for removal of inputs or capital goods to job worker |
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Return or supply of inputs or capital goods after completion of job work |
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Principal is required to declare place of business of job-worker as his additional place of business |
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Accounts of inputs or capital goods to be maintained by the principal |
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Where inputs sent for job-work are not received back within prescribed period |
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Capital goods sent for job-work are received back within prescribed period |
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Supply of waste and scrap generated during job work |
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Documents required to be issued |
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Issuance of invoice, time of supply and value of supply in case of supply of job work services |
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Supply of goods by principal from place of business of job worker |
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Value of goods supplied by job worker is included in aggregate turnover of principal |
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Taking of input tax credit in respect of inputs sent for job work |
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Taking input tax credit in respect of capital goods sent for job work |
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Treatment of inputs removed for job work prior to appointed day but returned on or after the appointed day |
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Treatment in respect of semi-finished goods removed for job work and returned on or after the appointed day |
Value of Taxable Supply |
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Tax is leviable on value |
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Transaction value is value of taxable supply |
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Supplier and recipient of supply where not related |
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Items to be included in value of supply |
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Deduction of discount |
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Treatment of packing material |
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Determination of value as per CGST Rules |
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Determination of value of supply where consideration not wholly in money |
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Open market value--Meaning |
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Supply of goods or services or both between distinct or related persons |
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Distinct persons |
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Value of supply of goods made or received through an agent |
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Where value of supply of goods is not determinable as per rule 29(a) |
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Value of supply of goods or services or both based on cost |
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Residual method for determination of value |
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Value of supply in case of lottery, betting, gambling, and horse racing |
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Value of supply of services in relation to purchase or sale of foreign currency, including money changing |
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Value of supply of service in relation to booking of ticket for travel by air |
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Value of supply of services in relation to life insurance business |
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Person dealing in second hand goods--Determination of value |
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Value of token, voucher, coupon, etc. |
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Nil value for notified taxable services |
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Determination of value of supply of service in case of pure agent |
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Rate of exchange for determination of value |
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Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax |
Input Tax Credit (ITC) |
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Statutory provisions governing input tax credit |
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Taking of input tax credit |
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Important terms--Defined |
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Conditions for taking input tax credit |
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Goods and services which do not qualify for availing of input tax credit |
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Documents required for claiming input tax credit |
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Documents must contain prescribed particulars |
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Time limit for claiming input tax credit |
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Reversal of input tax credit in case of non-payment of consideration |
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No input tax credit allowable if depreciation is claimed on tax component |
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Input tax credit on capital goods is allowable in one instalment |
Availing of Input Tax Credit in Special Circumstances |
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Statutory provisions governing taking of input tax credit under special circumstances |
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Goods or services or both used partly for business and partly for non-business purpose--Allowability of input tax credit |
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Goods or services or both used partly for effecting taxable supplies and partly for effecting exempt supplies |
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Manner of determination of input tax credit under sections 17(1) or 17(2) |
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Calculation of eligible input tax credit, finally |
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Manner of determination of input tax credit in respect of capital goods and reversal thereof |
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Special provisions for availing of input tax credit by banking company, financial institution, etc. |
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Procedure to be followed by a banking company or a financial institution |
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Input tax credit on inputs held in stock at the time of taking registration |
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Input tax credit on inputs held in stock at the time of taking voluntary registration |
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Input tax credit in case of switching over from composition levy to normal scheme [Section 18(1)(c)] |
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Input tax credit in case of exempt supply becoming taxable supply |
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Procedure to be followed for taking input tax credit under section 18(1) |
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Transfer of credit on sale, merger, amalgamation, lease or transfer of a business |
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Input tax credit in case of switching over from normal scheme to composition levy or in case of goods or services or both becoming exempt |
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Manner of reversal of credit under section 18(4) |
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Supply of capital goods or plant and machinery on which input tax credit has been taken--Consequences of |
Input Tax Credit Vis-a-Vis Job Work |
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Procedure for removal of inputs or capital goods for job work |
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Principal is allowed to take input tax credit on inputs sent to job-worker |
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Inputs sent for job-work, not received back within prescribed period--Consequences of |
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Input tax credit on capital goods sent to a job-worker |
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Capital goods--Meaning |
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Input tax credit is allowable even on capital goods sent directly to a job worker |
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Capital goods not received back within three years--Consequences of |
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Conditions and restriction in respect of inputs and capital goods sent to job worker |
Input Service Distributor |
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Concept of input service distributor |
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Input service distributor--Definition |
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Registration as ISD |
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Filing of return by ISD |
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Manner of distribution of credit by ISD |
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Reduction of amount of input tax credit--Consequences of |
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Furnishing of details of ISD credit note in Form GSTR-6 |
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Conditions for distribution of input tax credit [Section 20(2)] |
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Relevant period--Definition |
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Recipient of credit--Definition |
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Turnover--Definition |
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Details required to be contained in an ISD invoice or an ISD credit note |
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Details required to be contained in a credit or debit note to transfer credit of common input services to the Input Service Distributor |
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Manner of recovery of credit distributed in excess |
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Transitional provisions in respect of distribution of service tax credit |
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Penalty for distribution of credit wrongly |
Refund of Tax |
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Refund--Definition |
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Time limit for claiming refund of tax |
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Relevant date--Meaning |
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Manner of filing refund claim |
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Refund of unutilized input tax credit |
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Manner of determining refund on account of inverted duty structure |
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Documents required to be accompanied with refund application |
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Evidences required to be produced by a supplier of deemed export supplies for claiming refund |
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Documents not required to be enclosed where amount of refund is less |
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Cases where declaration or certificate is not required to be furnished |
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Procedure for acknowledgment of refund application |
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Order of refund and time period for making such order |
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Applicability of principle of unjust enrichment |
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Cases where bar of unjust enrichment does not apply |
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Order sanctioning refund |
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Withholding of refund amount |
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Refund of advance tax paid by casual taxable person or a non-resident taxable person |
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No refund allowed below threshold amount |
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Interest on delayed refund |
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Refund of tax paid on purchases made by UN or a specified international organisation |
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Refund of tax to CSD Canteens |
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Procedure for grant of refund under section 55 |
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Transitional provisions vis-a-vis processing and allowability of refund claim |
Export of Goods or Services |
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Background |
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Zero-rated supply |
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Export of goods--Meaning |
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Export of service--Meaning |
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Supply of goods or services to SEZ Developer or SEZ unit |
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Deemed export |
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Input tax credit may be availed of for making zero-rated supplies |
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Apportionment of credit is not required in case of zero-rated supplies |
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Rate of tax in case of supply of goods by a registered supplier to registered recipient for export |
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Exemption to supply of services having place of supply in Nepal or Bhutan |
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Exemption in respect of services provided by a tour operator to a foreign tourists |
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Methods of taking refund of tax in respect of zero rated supply |
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Refund of unutilized input tax credit |
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Calculation of refund in case of zero-rated supply made without payment of tax under bond |
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Refund on account of inverted duty structure |
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Refund of integrated tax paid on goods or services exported out of India |
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Procedure of refund in case of export of goods or services under bond or Letter of Undertaking |
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Conditions and safeguards under which Letter of Undertaking may be furnished in place of a bond |
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CBEC's clarifications on furnishing and acceptance of Bond or Letter of Undertaking |
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Grant of refund on provisional basis |
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Bar of unjust enrichment is not applicable to refund pertaining to zero-rated supply |
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No requirement of BRC in case of refund under export |
Import of Goods or Services |
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Important terms--Defined |
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Import of goods or services is regarded as inter-State supply |
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Taxability of import of services made on or after appointed day |
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Exemption in respect of import of services by a SEZ unit or developer of SEZ |
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Exemption in respect of services received by a person located in non-taxable territory |
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Place of supply of goods imported into India |
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Place of supply of services imported into India |
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Place of supply of services where location of supplier or location or recipient is outside India |
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Services supplied in respect of goods |
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Services provided in physical presence of an individual |
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Services supplied directly in relation to an immovable property |
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Services by way of admission to any event, celebration, fair, etc. |
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Services supplied by a banking company to account holders |
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Intermediary services |
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Services consisting of hiring of means of transport |
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Services of transportation of goods |
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Passenger transportation services |
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Services provided on board a conveyance |
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Online information and database access or retrieval services |
GST Practitioner |
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Meaning of goods and services tax practitioner |
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Role of a GST practitioner |
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Person who may be enrolled as a GST practitioner |
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Responsibility would rest with the registered person |
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Confirmation of registered dealer is required for certain acts of a GST practitioner |
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Procedure for enrolment of a GST practitioner |
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Authorisation to GST practitioner |
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Consent to GST practitioner for preparing and furnishing of return |
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Separate user ID and password for GST practitioner |
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Disqualification for functioning as a GST practitioner |
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Appearance before any authority |
Audits Under GST |
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Statutory provisions dealing with audit of accounts |
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Audit--Defined |
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I. ANNUAL AUDIT UNDER SECTION 35(5) |
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Persons required to get his accounts audited |
|
Who can perform audit under section 35(5) |
|
Submission of audit report and reconciliation statement |
|
Furnishing of annual return along with audited annual accounts |
|
II. AUDIT BY TAX AUTHORITIES |
|
Who can conduct audit of business transactions |
|
Periodicity of audit |
|
Place, where audit may be conducted |
|
Fifteen working days advance notice |
|
Time period of completion of audit |
|
Commencement of audit--Meaning of |
|
Duties of registered person |
|
Scope of audit |
|
Intimation of findings and discrepancies to registered person |
|
Initiation of action for recovery of tax not, short-paid, etc. |
|
III. SPECIAL AUDIT |
|
Who can give direction for special audit ? |
|
When can a direction for special audit be given ? |
|
Approval of Commissioner is necessary |
|
Who can conduct special audit? |
|
Audit report to be furnished within 90 days |
|
Informing finding of special audit to registered person |
|
Special audit would be in addition to any other audit |
|
Opportunity of being heard to registered person |
|
Access to business premises |
|
Taxable person is required to provide necessary documents |
|
Audit fee and incidental expenses to be paid by Commissioner |
|
Action under section 51 |
Assessment of Tax Under GST |
|
|
I. ASSESSMENT UNDER GST--GENERAL PROVISIONS |
|
Statutory provisions dealing with assessment of tax under GST |
|
Meaning of assessment |
|
II. SELF-ASSESSMENT |
|
Self-assessment |
|
Tax period--Meaning |
|
III. PROVISIONAL ASSESSMENT |
|
Cases in which provisional assessment is sought to be made |
|
Manner of furnishing request for provisional assessment |
|
Issue of notice by proper officer |
|
Passing of order by proper officer |
|
Time limit for passing of order |
|
Execution of bond |
|
Finalization of provisional assessment |
|
Liability to pay interest |
|
Release of security |
|
Excess tax paid may be adjusted against short-payment |
|
Payment of interest on refund |
|
Demand can be raised only after finalization of duty |
|
Failure to file statement of provisional assessment--Effect of |
|
Assessment is provisional for all purposes |
|
IV. SCRUTINY OF RETURNS |
|
Who can scrutinize returns? |
|
Intimation of discrepancies noticed |
|
Payment of tax or furnishing of explanation by taxable person |
|
No further action if explanation is found acceptable |
|
Consequences upon failure to furnish satisfactory explanation |
|
V. BEST-JUDGMENT ASSESSMENT |
|
Who are non-filers of returns? |
|
What is best-judgment assessment? |
|
Order of assessment |
|
Time period for passing best-judgment assessment order |
|
Withdrawal of best-judgment assessment |
|
VI. ASSESSMENT OF UNREGISTERED PERSONS |
|
Manner of making assessment of unregistered person |
|
Grant of opportunity of being heard |
|
VII. SUMMARY ASSESSMENT |
|
When is summary assessment resorted to? |
|
Summary assessment, where the taxable person is not ascertainable |
|
Withdrawal of summary assessment |
Demands and Recovery |
|
|
Statutory provisions dealing with demand and recovery of tax |
|
Comparative chart showing scheme of provisions under sections 73 and 74 |
|
I. DEMAND AND RECOVERY OF TAX IN BONA FIDE CASES UNDER SECTION 73 |
|
When can provisions of section 73 be invoked |
|
Issuance of show cause notice |
|
Time limit for issuance of notice |
|
Issuance of statement for subsequent period on the same ground |
|
Payment of tax before issue of show cause notice--Effect of |
|
Issuance of show cause notice for recovery of amount falling short |
|
No penalty imposable where tax paid within 30 days of issuance of show cause notice |
|
Payment of tax would not absolve from prosecution proceeding |
|
Determination of tax, interest and penalty |
|
Time limit for issuing order under section 73(9) |
|
Imposition penalty upon failure to pay self-assessed tax |
|
Conclusion of proceeding in respect of co-noticee |
|
II. DEMAND AND RECOVERY OF TAX IN MALA FIDE CASES UNDER SECTION 74 |
|
When can provisions of section 74 be invoked? |
|
Suppression--Meaning of |
|
Issuance of show cause notice |
|
Time limit for issuance of notice |
|
Issuance of statement for subsequent period on the same ground |
|
Corrigendum to show cause notice--Validity |
|
Allegation of fraud or wilful-misstatement or suppression of facts to be set out in show cause notice |
|
Department being aware of activity of assessee--Allegation of fraud, wilful mis-statement is not sustainable |
|
No mala fide intention on part of assessee--Extended period cannot be invoked |
|
Payment of tax and interest before issue of show cause notice--Effect of |
|
Issuance of show cause notice for recovery of amount falling short |
|
Tax, interest and penalty paid within 30 days of issuance of show cause notice--Consequences of |
|
Payment of tax would not absolve from prosecution proceeding |
|
Determination of tax, interest and penalty |
|
Time limit for making order under sub-section (10) of section 74 |
|
Tax, interest and penalty is paid within 30 days of issuance of adjudication order--Consequences of |
|
Payment of tax would not absolve from prosecution proceeding |
|
Conclusion of proceeding in respect of co-noticee |
|
III. GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX |
|
Effect of stay of service of notice or issuance of order--Effect of |
|
Demand of tax for normal limitation period would be sustainable where demand for extended period is quashed |
|
Order required to be issued in pursuance of direction of Tribunal |
|
Opportunity of personal hearing |
|
Adjournment of hearing |
|
Relevant facts and basis of decision to be set out in order |
|
Adjudication order cannot travel beyond show-cause notice |
|
Modification of interest and penalty consequent to modification of demand |
|
Deemed conclusion of adjudication proceeding after specified period |
|
Exclusion of certain period for passing adjudication order |
|
Self-assessed tax is liable to be recovered under section 79 |
|
No penalty imposable under other provisions where penalty is imposed under section 73 or 74 |
|
Tax to be deposited within 90 days |
Recovery of Tax, Interest and Penalty |
|
|
Amount collected as CGST is required to be deposited |
|
Issue of show cause notice requiring payment of tax and penalty |
|
Determination of amount due to be paid |
|
Interest is also payable |
|
Opportunity of hearing to be granted upon request |
|
Time limit for passing order |
|
Period of stay to be excluded from limitation period |
|
Relevant facts and basis of decision to be set out in order |
|
Amount paid would be adjusted against tax payable in respect of related supply |
|
Refund of amount paid |
|
Tax wrongfully collected and paid to Central Government or State Government shall be refunded |
|
Integrated tax wrongly paid on intra-State supply would be adjusted against tax liability without payment of interest |
|
Initiation of recovery proceedings |
|
Recovery of tax |
|
Deduction from amount payable to assessee |
|
Sale of goods belonging to taxable person |
|
Recovery by a garnishee order (i.e. recovery from a third party) |
|
Distraining and detaining movable or immovable property belonging to assessee |
|
Recovery of amount as arrear of land revenue |
|
Recovery of amount as fine under Code of Criminal Procedure, 1973 |
|
Recovery of amount in the manner laid down in any bond or instrument |
|
Power of proper officer of State tax or Union territory to recover amount as arrear of State tax or Union territory tax |
|
Recovery through execution of a decrees, etc. |
|
Recovery by sale of movable or immovable property |
|
Disposal of proceeds of sale of goods and movable or immovable property |
|
Attachment of debt and shares, etc. |
|
Recovery from surety |
|
Payment of tax and other amount in instalments |
|
Transfer of property to be void in certain cases |
|
Tax to be first charge on property |
|
Provisional attachment to protect revenue in certain cases |
|
Procedure to be followed for making provisional attachment |
|
Continuation and validation of certain recovery proceedings |
Inspection, Search, Seizure and Arrest |
|
|
Statutory provisions governing inspection, search and seizure |
|
Power of inspection |
|
Which places can be inspected? |
|
Reason should be recorded before issuing search warrant |
|
Contents of a Search Warrant |
|
Search without a warrant would be illegal |
|
Inspection in movement |
|
Seizure of goods, documents or books or things |
|
Entrusting ownership of goods to owner or custodian of goods |
|
Where it is not practicable to seize goods |
|
Retention of goods, documents, etc. and return thereof |
|
Power to seal or break open door, almirah, box, etc. |
|
Right to make copies of documents seized or take extracts |
|
Release of seized goods on provisional basis |
|
Goods to be retuned, if no notice is issued within six months |
|
Procedure in respect of goods of perishable or hazardous nature |
|
Preparing inventory of goods |
|
Applicability of provisions of Code of Criminal Procedure |
|
Seizure of accounts, registers or documents |
|
Purchase of goods or services by any officer authorised by Commissioner and return thereof |
|
Principles to be observed during search operations |
|
Persons in charge of carrying any consignment of goods are required to carry prescribed documents |
|
Details are required to be validated |
|
Person in charge of vehicle is required to produce documents |
|
Meaning of arrest |
|
When does need for arrest arise? |
|
Who would be authorised to arrest any person? |
|
Authorised officer to inform the grounds of offence |
|
Powers to grant bail or other powers in case of non-cognizable and bailable offence |
|
Applicability of provisions of Code of Criminal Procedure |
|
Safeguards provided for a person who is placed under arrest |
|
Precautions to be taken during arrest |
|
Broad guidelines for arrest followed in CBEC |
|
Meaning of cognizable offence |
|
Meaning of non-cognizable offence |
|
Who can summon and who can be summoned? |
|
Purpose to summon |
|
Responsibilities of person summoned |
|
Consequences of non-appearance to summons |
|
Every inquiry to be a judicial proceeding |
|
Guidelines for issue of summons |
|
Precautions to be observed while issuing summons |
|
Who shall have power to access to business premises |
|
Duty of person-in-charge of premises |
|
Officers required to assist proper officers |
Detention and Seizure of Goods, etc. |
|
|
Detention, seizure and release of goods and conveyances in transit |
|
Release of goods detained or seized |
|
Confiscation of goods or conveyances and levy of penalty |
|
Confiscation or penalty would not interfere with other punishments |
Prosecution and Compounding of Offences |
|
|
Offences punishable under the Act |
|
Punishment specified under the Act |
|
Minimum term of imprisonment |
|
Applicability of provisions of Code of Criminal Procedure |
|
Cognizable offence--Meaning and nature |
|
Meaning of non-cognizable offence |
|
Presumption of culpable mental status |
|
Relevancy of statements under certain circumstances |
|
Offences by companies and certain other persons |
|
Compounding of offences |
|
Procedure for compounding of offences |
Advance Ruling |
|
|
Important definitions |
|
Questions on which advance ruling may be sought |
|
Form of application for advance ruling and fee |
|
Procedure on receipt of application |
|
Pronouncement of Advance Ruling |
|
Reference of point of difference to Appellate Authority |
|
Appeal to Appellate Authority |
|
Orders of Appellate Authority |
|
Rectification of Advance Ruling |
|
Binding nature of Advance Ruling |
|
Advance ruling to be void in certain cases |
|
Powers of Authority for Advance Ruling |
Appeal to Appellate Authority |
|
|
Filing of appeal before Appellate Authority |
|
Time limit for filing appeal |
|
Form for filing appeal to Appellate Authority |
|
Documents required to be submitted to Appellate Authority |
|
Mandatory pre-deposit as a condition for filing appeal |
|
Opportunity of being heard |
|
Adjournment of hearing |
|
Addition for more grounds of appeal |
|
Passing of order by Appellate Authority |
|
Opportunity of showing cause against unfavourable order |
|
Observation of provisions of sections 73 and 74 in certain cases |
|
Order of Appellate Authority |
|
Time period for passing order by the Appellate Authority |
|
Communication of order of Appellate Authority |
|
Order of Appellate Authority shall be final |
|
Interest on refund of amount paid for admission of appeal |
|
Appeal by department |
|
Production of additional evidences before Appellate Authority |
Appeal to Appellate Tribunal |
|
|
Who can file appeal to Appellate Tribunal? |
|
Time limit for filing appeal to Appellate Tribunal |
|
Form and manner of filing appeal before Appellate Tribunal |
|
Fee for filing appeal before Appellate Tribunal |
|
Documents required to be submitted to Registrar |
|
Refusal to admit appeal where amount involved is not substantial |
|
Filing of cross-objection |
|
Mandatory pre-deposit as a condition for filing appeal to Appellate Tribunal |
|
Appeal by department |
|
Production of additional evidence before Appellate Tribunal |
|
Order of Appellate Tribunal |
|
Adjournment of hearing |
|
Rectification of error by Appellate Tribunal |
|
Time period for deciding appeal by Appellate Tribunal |
|
Communication of copy of order to related parties |
|
Interest on refund of amount paid for admission of appeal |
|
Appellate Tribunal would be guided by principles of natural justice |
|
Matters in respect of which the Appellate Tribunal shall have the powers as civil court |
|
Enforcement of order of Appellate Tribunal |
|
Proceedings before Appellate Tribunal are judicial proceedings |
|
Part III--GST Procedures |
Registration |
|
|
Liability to get registered |
|
Aggregate turnover--Meaning and scope |
|
Person liable to get compulsorily registered |
|
Persons making inter State taxable supply |
|
Liability of casual taxable to get registered |
|
Liability of person required to pay tax under reverse charge, to get registered |
|
Persons liable to pay tax under sub-section (5) of section 9 |
|
Liability of non-resident taxable persons to get registered |
|
Persons required to deduct tax at source |
|
Person making taxable supply on behalf of other taxable person |
|
Liability of Input Service Distributors to get registered |
|
Person supplying goods or services through electronic commerce operator |
|
Electronic commerce operator |
|
Person supplying online information and data base access or retrieval services |
|
Persons notified by the Government |
|
Voluntary registration |
|
Persons not liable to get registered |
|
Persons exempted from obtaining registration |
|
Grant of single registration in a State or Union territory |
|
Persons having more than one registration would be regarded as distinct persons |
|
Registered person having establishment in another State or Union territory |
|
PAN is mandatory for getting registered |
|
Time limit for getting registered |
|
Procedure for making application for registration |
|
Verification of the application and approval |
|
Registration by persons required to deduct collect tax at source |
|
Forced registration by proper officer |
|
Method of authentication of registration application |
|
Person authorised to sign or verify application or any other document |
|
Verification before grant of registration or UIN |
|
Physical verification of business premises |
|
Procedure for issue of registration certificate |
|
Time limit for getting registered |
|
Grant of Unique Identity Number to certain entities |
|
Deemed registration |
|
Suo moto registration by proper officer |
|
Registration certificate |
|
Effective date of registration |
|
Deemed grant or rejection of registration in certain cases |
|
Registration is permanent |
|
Effect of grant of registration under SGST/UTGST Act |
|
Effect of rejection of registration under SGST/UTGST Act |
|
Display of registration certificate and GSTIN on name board |
|
Registration of casual taxable person or non-resident taxable person |
|
Procedure for amendment of registration (non-core fields) |
|
Procedure for changes relating to name of firm, address and directors/ partners, etc. (core-fields) |
|
Application cannot be rejected without giving opportunity of being heard |
|
Rejection/approval of amendment, both for CGST and SGST |
|
Circumstances warranting cancellation of registration |
|
Cancellation of registration by proper officer |
|
Procedure for cancellation of registration by proper officer |
|
Cancellation of registration in certain other cases |
|
Procedure for making application for cancellation of registration |
|
Voluntary registration, can be cancelled before one year |
|
Reasonable opportunity of being heard to be given |
|
Cancellation would not affect liability of taxable person |
|
Cancellation of registration, both for CGST Act and SGST Act |
|
Payment of input credit balance pertaining to inputs held in stock |
|
Payment of input credit balance pertaining to capital goods |
|
Furnishing of final return |
|
Application for revocation of registration |
|
Procedure for revocation of cancelled registration |
|
Revocation of cancellation of registration, both for CGST Act and SGST Act |
|
Cancellation of registration of companies in certain cases |
|
Penalty for failure to obtain registration or furnishing false information |
|
Penalty for furnishing of false information |
Payment of Tax |
|
|
Periodicity and due date for payment of tax |
|
Electronic ledgers |
|
Tax Liability register |
|
Electronic credit ledger |
|
Electronic Cash Ledger |
|
Payment of GST by cheque--Date of payment |
|
Consequences of filing of return without payment of tax |
|
Online generation and modification of challan |
|
Validity period of challan |
|
CPIN and CIN--Meaning of |
|
Sequence of payment of tax |
|
Tax to be collected by an Electronic Focal Point Branch [E-FPB] |
|
Payment of tax and other amount in instalments |
|
Levy of interest on delayed payment of tax |
Furnishing of Details of Outward Supply |
|
|
Persons required to furnish details of outward supply |
|
Persons not required to furnish details of outward supplies |
|
Time limit for furnishing details of outward supplies |
|
Information required to be included in Form GSTR-1 |
|
Communication of details to recipient |
|
Matching of details of credit note |
|
Communication of discrepancy to supplier and recipient |
|
Discrepancy not rectified will be added in output tax liability |
|
Reduction of output tax liability |
|
Addition to output tax liability of duplicate claims |
|
Payment of interest on amount added to output tax liability |
|
Refund of interest upon reduction in output tax liability |
|
Addition in output tax liability and payment of interest thereon |
|
Matching of information and rectification of error or omission |
|
Time limit for rectification of error or omission |
|
Scanned copy of invoice not to be uploaded along with GSTR-1 |
|
Details of all invoices not to be uploaded |
|
Description of each item in invoice not to be uploaded |
|
Value of each transaction to be filled up |
|
Failure to furnish details of outward supply--Consequences of |
Furnishing of Details of Inward Supply |
|
|
Verification, validation and modification of details of outward supplies |
|
Furnishing of details of inward supplies |
|
Persons not required to furnish details of inward supplies |
|
Time limit for furnishing details of inward supplies |
|
Important parts of Form GSTR-2A |
|
Action points for recipient of supply of goods or services |
|
Communication of details of supplies modified, deleted or included by recipient |
|
Rectification of error or omission |
|
Time limit for rectification of error or omission |
|
Failure to furnish details of outward supply--Consequences of |
Matching and Reversal of Input Tax Credit and Output Tax Liability |
|
|
I. MATCHING, REVERSAL AND RECLAIM OF INPUT TAX CREDIT |
|
Matching of inward supply with corresponding outward supply |
|
Communication of input tax credit finally accepted |
|
Details to be matched |
|
Input tax credit to be considered as matched in certain cases |
|
Communication of discrepancy in claim of input tax credit |
|
Communication of duplication of claim of input tax |
|
Addition to output tax liability |
|
Reduction from output tax liability |
|
Payment of interest on amount added to output tax liability |
|
II. MATCHING, REVERSAL AND RECLAIM OF REDUCTION IN OUTPUT TAX LIABILITY |
|
Matching of details of credit note |
|
Reduction in output tax liability to be considered as matched in certain cases |
|
Final acceptance of reduction in output tax liability and communication thereof |
|
Communication of discrepancy to both parties |
|
Communication of duplicate claims for reduction in output tax liability |
|
Discrepancy not rectified, to be added to output tax liability |
|
Reduction in output tax liability of supplier |
|
Payment of interest by supplier |
|
Refund of interest upon acceptance of reduction in output tax liability |
|
Addition to output tax liability of supplier |
Returns |
|
|
Furnishing of monthly return in FORM GSTR-3 |
|
Furnishing of monthly return in FORM GSTR-3B |
|
Furnishing of quarterly return by a composition dealer [Section 39(2)] |
|
Furnishing of monthly return by persons providing online information and data base access or retrieval services |
|
Furnishing of monthly return by an Input Services Distributor |
|
Tax due on return is required to be paid before filing return |
|
Requirement of furnishing nil return |
|
No return can be furnished for any tax period if return of any pervious tax periods is pending |
|
Revised return |
|
First return |
|
Annual return |
|
Final return |
|
Notice to return defaulters |
|
Mode of filing return |
|
Levy of late fee |
Accounts and Records |
|
|
Records required to be maintained by a registered taxable person |
|
Other records and accounts |
|
Maintaining accounts of stock |
|
Maintaining account of advances received, paid and adjustments made thereto |
|
Accounts of invoices issued/received, input tax credit, output tax, tax paid, etc. |
|
Maintaining particulars of suppliers, customers and godown, etc. |
|
Levy of tax on goods found at non-declared godown or warehouse |
|
Place where accounts and records are required to be maintained |
|
Special procedure for maintenance of records by a principal or auctioneer |
|
Keeping and maintaining accounts and records in electronic form |
|
Permission to certain class of persons to maintain accounts in other manner |
|
Record of correction or deletion of entry |
|
Each volume of books of account to be serially numbered |
|
Accounts required to be maintained by an agent [Rule 56(11)] |
|
Manufacturers are required to maintain monthly production accounts |
|
Specific records required to be maintained by supplier of services |
|
Specific records required to be maintained by a registered person executing works contract [Rule 56(14)] |
|
Records to be maintained by a carrier or a clearing and forwarding agent |
|
Records to be maintained by owner or operator of warehouse and transporters |
|
Period of retention of accounts |
|
Audit of accounts of certain registered taxable person |
|
Failure to account for goods or services or both--Consequence of |
|
Defaults relating to books of account--Consequences of |
Tax Invoice, Bill of Supply, Debit and Credit Notes |
|
|
Time limit for issuance of tax invoice, bill of supply, etc. |
|
Cases, where tax invoice or bill of supply is not required to be issued |
|
Issue of tax invoice and payment voucher by a person paying tax on reverse charge basis |
|
Details required to be contained in a tax invoice |
|
Format of tax invoice |
|
Additional details to be mentioned in case of exports |
|
Requirement of mentioning HSN code in tax invoice |
|
Amount of tax is to be indicated in tax invoice |
|
No need to record Aadhaar or PAN of customer |
|
Expenses like freight/transport/packing should be mentioned in tax invoice |
|
Tools may be sent on the basis of delivery challan |
|
Tax invoice or bill of supply to accompany transport of goods |
|
Manner of issuing invoice |
|
Whether a single bill book can be used by a registered person engaged in supply of both goods or services |
|
Issue of receipt voucher and refund voucher |
|
Issuance of revised tax invoice |
|
Bill of supply |
|
Invoice-cum-bill of supply |
|
Issuance of invoice by recipient of goods or services under reverse charge mechanism |
|
Issuance of credit notes [Section 34(1)] |
|
Format of a credit note |
|
Adjustment of tax liability |
|
Declaration of details of credit note in monthly return |
|
Issuance of debit notes [Section 34(3)] |
|
Format of a debit note |
|
Additional tax liability |
|
Declaration of details of debit notes in monthly return |
|
Issuance of ISD invoice or ISD credit note by an Input Service Distributor |
|
Issuance of credit or debit note to transfer credit of common input services to ISD |
|
Tax invoice in case of an insurer or a banking company or a financial institution |
|
Issuance of tax invoice by a goods transport agency |
|
Issuance of tax invoice by any person engaged in passenger transport service |
|
Transportation of goods on the basis of delivery challan |
|
APPENDIX |
|
Specimen of tax invoice |
|
Specimen of bill of supply |
|
Specimen of export invoice |
|
Receipt Voucher (Specimen) |
|
Payment Voucher (Specimen) |
|
Refund Voucher (Specimen) |
|
Debit Note (Specimen) |
|
Credit Note/Revised Invoice (Specimen) |
E-Way Bill and Transport of Goods |
|
|
Furnishing of information prior to commencement of movement of goods |
|
Furnishing of information by other persons |
|
Generation of e-way bill by a registered person |
|
Generation of e-way bill by a transporter |
|
Intimation of unique e-way bill number (EBN) |
|
Transfer of goods from one conveyance to another |
|
Transport of goods from place of business of transporter to final destination |
|
Assignment of e-way bill number for further movement of consignment |
|
Generation of e-way bill or consolidated e-way bill by transporter |
|
Furnishing of details of e-way bill in FORM GSTR-1 |
|
Cancellation of e-way bill |
|
Validity period of e-way bill |
|
Tax invoice or bill of supply to accompany transport of goods |
|
Website for furnishing electronic way bill |
|
Acceptance or rejection of consignment by recipient--Effect of |
|
E-way bill shall be valid in every State and Union territory |
|
Cases where no e-way bill is required to be generated |
|
Documents and devices to be carried by a person-in-charge of a conveyance |
|
Verification of documents and conveyance |
|
Inspection and verification of goods |
|
Uploading information regarding detention of vehicle |
|
APPENDIX |
|
Annexure to rule 138(14) |
|
Part IV--GST on Services |
Advertisement Related Services |
|
|
Levy of GST on advertisement related services |
|
Classification of service and rate of tax |
|
Advertising agency working on principal to principal basis |
|
Advertisement agency selling space for advertisement as an agent of newspaper |
|
Taxability of other services supplied by advertisement agency |
|
Services provided to Government departments are also taxable |
|
Examples of advertisement related services |
|
Taxability of volume discounts/rate difference |
|
Taxability of write backs |
|
Place of supply of advertisement related services |
Agriculture Related Services |
|
|
Levy of GST on agricultural related services |
|
Classification of service and rate of tax |
|
No need of registration for an agriculturist |
|
Exemption in respect of services relating to cultivation of plants |
|
Support services to agriculture, firestry, etc. are taxable at Nil rate |
|
Agriculture--Meaning |
|
Breeding of fish, rearing of silk worms, cultivation of ornamental flowers is agriculture |
|
Agricultural produce--Meaning |
|
Exemption in respect of fumigation in a warehouse of agricultural produce |
|
Exemption in respect of agricultural operations |
|
Exemption in respect of supply of farm labour |
|
Exemption in respect of processes carried out at an agricultural farm |
|
Exemption in respect of renting or leasing activities |
|
Exemption in respect of loading, unloading, packing, etc. |
|
Exemption in respect of agricultural extension services |
|
Exemption in respect of services provided by Agricultural Produce Marketing Committee or Board |
|
Exemption in respect of services by way of fumigation in a warehouse |
|
Exemption in respect of transport of agricultural produce by rail or vessel |
|
Exemption in respect of transport of agricultural produce by a goods transport agency |
|
Exemption in respect of intermediate production process as job work |
|
Applicability of reverse charge in respect of supply of raw cotton by an agriculturist |
|
Place of supply of agricultural related services |
Banking and Other Financial Services |
|
|
Levy of GST on banking and other financial services |
|
Classification of service and rate of tax |
|
Exemption in respect of services provided by Reserve Bank of India (RBI) |
|
Exemption in respect of services received by the Reserve Bank of India from outside India |
|
Exemption in respect of services by way of extending deposits, loans or advances |
|
Exemption in respect of sale or purchase of foreign currency |
|
Exemption in respect of services provided by an acquiring bank |
|
Exemption in respect of services provided by a business facilitator or business correspondent to a banking company |
|
Value of supply in case of purchase or sale of foreign currency |
|
Applicability of reverse charge in respect of services provided by recovery agent |
|
Applicability of reverse charge in respect of supply of services to Reserve Bank of India |
|
Rate of exchange of currency, other than Indian rupees, for determination of value |
|
Relaxation in respect of issuance of invoice |
|
Furnishing of information return |
|
Place of supply |
|
Allowability of input tax credit to a banking company or a financial institution |
Restaurant's Service |
|
|
Levy of GST on supply of foods/drinks in a restaurant |
|
Rate of tax |
|
Supply of food and alcohol in restaurant--Levy of tax |
|
Sale of goods across the counter is not a service |
|
Taxability of revenue-sharing arrangement for food and services being provided by different persons |
|
Services provided at other part of the restaurant are also taxable |
|
Service charges would be taxable |
|
Composition scheme for restaurants |
|
Place of supply |
|
Input tax credit in respect of supply of food and beverages |
Betting, Gambling or Lottery Service |
|
|
Lottery, betting and gambling is regarded as supply of service |
|
Classification of service and rate of tax |
|
Value of supply of lottery |
|
Value of supply in case of entry to casino and gambling |
|
Value of supply in case of horse racing |
|
Value of supply of actionable claim |
|
Place of supply |
|
Allowability of input tax credit in respect of lottery, betting and gambling service |
Business Auxiliary Service and Job Work |
|
|
Levy of GST on business auxiliary service |
|
Classification of service and rate of tax |
|
Examples of services classifiable as business auxiliary service |
|
Job work--Definition |
|
Exemption in respect of Job work in relation to cultivation of plants, etc. |
|
Applicability of reverse charge in respect of services provided by a director to a company |
|
Services provided through e-commerce operator--Liability to pay tax |
|
Services provided through e-commerce operator--Liability to get registered |
|
Value of goods subjected to job work is not included in aggregate turnover of a registered job worker |
|
Sending of goods to job worker |
|
Place of supply |
|
Allowability of input tax credit |
Charity and Social Care Services |
|
|
Levy of GST on charity and social care services |
|
Classification of service and tate of tax |
|
Exemption in respect of services by way of charitable activities |
|
Charitable activities--Meaning and scope |
|
Charitable entity must be registered under section 12AA of the Income-tax Act |
|
Hostel accommodation provided by trusts to students is not a charitable activity |
|
Exemption in respect of conduct of religious ceremony |
|
Exemption in respect of renting of precincts of a religious place |
|
Exemption in respect of religious pilgrimage |
|
Exemption in respect of training or coaching in recreational activities |
|
Exemption in respect of services received from a provider of service located in non-taxable territory |
|
No GST leviable on free supply of food by religious institutions |
|
Place of provision of service |
Cleaning Service |
|
|
Levy of GST on cleaning service |
|
Classification of service and rate of tax |
|
Exemption in respect of services relating to agricultural produce |
|
Exemption in respect of services provided to educational institutions |
|
Place of supply |
Clubs, Association or Society Services |
|
|
Activities of clubs or association are regarded as "business" |
|
Classification of services and rate of tax |
|
Exemption in respect of declared tariff up ` 1000 |
|
Exemption in respect of services as trade union |
|
Exemption in respect of services by way of reimbursement of charges or share of contribution |
|
Exemption in respect of services by Resident Welfare Associations to its members |
|
Place of provision |
|
No input tax credit allowable in respect of membership of club |
Commercial Training or Coaching Service |
|
|
Levy of GST on commercial training or coaching service |
|
Classification of service and rate of tax |
|
Exemption in respect of services provided under National Skill Development Programme |
|
Exemption in respect of services by way of offering skill and vocational training courses |
|
Exemption in respect of services provided to Government |
|
Exemption in respect of training or coaching in arts, culture and sports |
|
Place of supply |
|
Input tax credit in respect of motor vehicles can be claimed |
Construction Service |
|
|
Levy of GST on construction service |
|
Construction of a complex, building, when regarded as supply of service |
|
Classification of service and rate of tax |
|
Receipt of whole or part of consideration before issuance of completion certificate--Effect of |
|
Time of liability to pay tax in case of supply of development rights to a developer and vice versa |
|
Exemption in respect of services provided under Housing for All Mission/ PMAY |
|
Exemption in respect of services provided in respect of single residential house |
|
Place of supply in respect of construction service |
|
Allowability of input tax credit in respect of goods or services used for construction of an immovable property |
Education Related Services |
|
|
Levy of GST on education related service |
|
Classification of service and rate of tax |
|
Rate of tax on college hostel mess fees |
|
Exemption in respect of education related services |
|
Pre-school education and education upto higher secondary |
|
Education as a part of a curriculum for obtaining a qualification recognised by any law |
|
Education as a part of approved vocational education course |
|
Exemption in respect of advancement of educational programmes by charitable entities |
|
Exemption in respect of services provided under National Skill Development Programme |
|
Exemption in respect of services provided by Indian Institute of Management |
|
Exemption in respect of services provided under Skill Development Initiative Scheme |
|
Exemption in respect of services by way of offering skill or vocational training courses |
|
Exemption in respect of giving on hire goods vehicle for transport of students, faculty and staff |
|
Services provided by Institute of Language Management |
|
Sale of study material or books by educational institutions is not taxable |
|
Amounts not included in value of taxable service |
|
Place of supply |
Electricity Transmission or Distribution Service |
|
|
Levy of GST on electricity transmission or distribution service |
|
Classification of service and rate of tax |
|
Exemption in respect of transmission or distribution of electricity |
|
Electricity transmission or distribution utility--Meaning |
|
Charged recovered by DISCOMS for other services are taxable |
|
Charges collected by a developer or a housing society for distribution of electricity are taxable |
|
Activity of installation of gensets for distribution of electricity is not exempt |
|
Furnishing of information return |
|
Place of supply in respect of electricity transmission or distribution service |
Entertainment and Amusement Related Services |
|
|
Levy of GST on entertainment and amusement related services |
|
Classification of service and rate of tax |
|
Exemption in respect of services by way of right to admission to circus, dance sporting event, etc. |
|
Recognized sporting event--Meaning |
|
Exemption in respect of training or coaching in recreational activities |
|
Exemption in respect of services provided by an artist |
|
Exemption in respect of admission to museum, national park, etc. |
|
Exemption in respect of admission to protected monument |
|
Treatment of supply by an artist in various States and supply of goods by artists from galleries |
|
Value does not include taxes |
|
Place of supply |
Goods Transport Agency Service |
|
|
Levy of GST on goods transport agency service |
|
Meaning of goods transport agency |
|
Classification of service and rate of tax |
|
Services provided by individual truck-owners are not taxable |
|
Exemption in respect of services provided to unregistered persons |
|
Applicability of reverse charge in respect of services provided to specified entities |
|
Exemption from taking registration |
|
Exemption in respect of services associated with transit cargo to Nepal and Bhutan |
|
Exemption in respect of transportation of agricultural produce |
|
Exemption in respect of amount charged for a consignment transported in a single goods carriage not exceeding ` 1,500 |
|
Exemption in respect of amount charged for a single consignee not exceeding ` 750 |
|
Exemption in respect of transportation of milk, salt and food grain |
|
Exemption in respect of transport of organic manure |
|
Exemption in respect of transport of newspaper or magazines |
|
Exemption in respect of transport of relief materials |
|
Exemption in respect of transport of defence or military equipments |
|
Exemption in respect of renting of goods vehicle to goods transport agency |
|
Ingredients of tax invoice issued by a goods transport agency |
|
Records to be maintained by transporters |
|
Taxability of ancillary/intermediate services provided in relation to transportation of goods |
|
Taxability of packing undertaken as integral part of GTA service |
|
Taxability of time sensitive transportation by goods transport agency |
|
Place of supply in respect of goods transport agency service |
|
Allowability of input tax credit to goods transport agency service providers |
|
Input tax credit in respect of motor vehicle |
|
Input tax credit to recipient of goods transport service |
|
APPENDIX |
|
FAQs on Transport Service and Logistics |
|
--Question 1: I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration? |
|
--Question 2: I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST? |
|
--Question 3: In my truck, I only carry fruits and vegetables, in relation to whose transportation service GST is exempt; should I take registration? |
|
--Question 4: I am a truck supplier/broker. My job is to get orders for truck owners. I quote the rate for transportation to GTA on behalf of truck owners and I get a small amount as commission out of the truck hire fixed with the GTA. This brokerage is paid by the truck owners. As the services provided by way of transportation of goods by road are exempt from tax, am I liable to registration? |
|
--Question 5: As a transporter, am I required to maintain any records of my services of transportation? |
|
--Question 6: Are intermediary and ancillary services, such as, loading/ unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies. |
|
--Question 7: As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under reverse charge mechanism (RCM) can avail of the benefit of this exemption. |
|
--Question 8: Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under RCM) on which there is no tax liability. |
|
--Question 9: In transport industry, old vehicles, old tyres, scrap material etc, on which no input tax credit (ITC) has been taken, are disposed of after completion of their useful life. As a truck owner disposing of these goods, am I required to pay GST considering that no ITC has been taken at the time of their initial purchases? Would levy of tax in such cases not amount to double taxation, as tax has already been paid at the time of initial purchases? |
|
--Question 10: Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM. |
|
--Question 11: When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST. |
Human Health and Social Care Services |
|
|
Levy of GST on human health and social care services |
|
Classification of service and rate of tax |
|
Exemption in respect of services provided by a veterinary clinic |
|
Exemption in respect of health care services |
|
Services for improving aesthetic beauty are taxable |
|
Hair transplant or cosmetic or plastic surgery is also taxable |
|
Exemption in respect of transportation of a patient in an ambulance |
|
Exemption in respect of services provided by cord blood banks |
|
Exemption in respect of health related charitable activities |
|
Exemption in respect of treatment or disposal of bio-medical waste |
|
Renting of rooms by hospitals to in-patients is exempt |
|
Hospitals engaged exclusively in providing exempt supplies are not required to take registration |
|
Supply of medicines and stents during the course of treatment of injury or operation--Taxability |
|
Place of provision of health care services |
|
Allowability of input tax credit to recipient of health care services |
Hiring or Leasing of Goods |
|
|
Levy of GST on hiring or leasing of goods |
|
Classification of service and rate of tax |
|
Transfer of right to use goods--Tests to determine |
|
Supply of equipments like excavators, wheel loaders, etc., subject to certain terms and conditions |
|
Hiring of bank lockers |
|
Hiring of vehicles where owner is liable to abide by motor vehicle laws |
|
Hiring of audio-visual equipment |
|
Chartering of aircraft |
|
Supply of electric meter to consumer on hire is not sale |
|
Providing passive infrastructure like sharing of mobile towers is taxable service |
|
Hiring of transit mixers amounts to transfer of right to use such vehicles |
|
Supply of audio-visual equipment on hire basis |
|
Exemption in respect of renting or leasing of agro machinery |
|
Exemption in respect of Giving motor vehicle on hire to state transport undertaking |
|
Exemption in respect of giving on hire goods vehicle to a goods transport agency |
|
Exemption in respect of giving on hire motor vehicle for transport of students, faculty and staff |
|
Reverse charge on supply received from an un-registered person |
|
Place of provision of service |
Information Technology Related Services |
|
|
Service tax on information technology software services |
|
Classification of service and rate of tax |
|
Information technology software--Meaning |
|
Sale of pre-packaged or canned software |
|
On site development of software |
|
Providing advice, consultancy and assistance on matter relating to information software |
|
License to use software |
|
Restrictions imposed on license to use pre-packaged software--Effect of |
|
Contract for customized development of software |
|
Supply and upgradation of software |
|
Supply of software under End User License Agreement (EULA) |
|
Place of provision of information technology service |
Intellectual Property Related Services |
|
|
Levy of tax on intellectual property right related services |
|
Classification of service and rate of tax |
|
Intellectual property right--Meaning |
|
Applicability of reverse charge in respect of services relating to original literary, dramatic work |
|
Place of supply of intellectual property related services |
Legal Consultancy and Arbitration Service |
|
|
Levy of GST on legal consultancy service |
|
Levy of GST on lawyers stayed by Delhi High Court |
|
Classification of service and rate of tax |
|
Exemption in respect of services provided by arbitral tribunal |
|
Exemption in respect of services by partnership firm of advocates or an individual as an advocate |
|
Exemption in respect of legal services provided by a senior advocate |
|
Senior advocate--Meaning |
|
Applicability of reverse charge in respect of representational service provided by partnership firm of advocates or an individual advocate |
|
Applicability of reverse charge in respect of services provided by an arbitral tribunal |
|
Place of provision of service |
Maintenance or Repair Service |
|
|
Levy of GST on maintenance or repair services |
|
Classification of service and rate of tax |
|
Maintenance or repair services to be classified as works contract service in certain cases |
|
Exemption in respect of services provided to under Housing for All (Urban) Mission and PMAY |
|
Place of supply in respect of maintenance or repair service |
Manpower Recruitment or Supply Service |
|
|
Levy of tax on manpower recruitment or supply service |
|
Classification of service and rate of tax |
|
Exemption in respect of supply of farm labour |
|
Scope of manpower supply service |
|
Academic/educational institutes providing recruitment services are liable to tax |
|
Services provided outside ambit of employment are taxable |
|
Activity of deputing officers from one company to other is taxable |
|
Value of supply in respect of manpower supply service |
|
Recruitment of personnel for clients situated abroad |
|
Place of supply of manpower recruitment or supply service |
Online Information and Database Access or Retrieval Services |
|
|
Levy of GST on online information and database access or retrieval services |
|
Online information and database access or retrieval services--Meaning |
|
Nature of services covered under OIDAR services |
|
Examples of services, whether of not OIDAR services |
|
Indicative list of OIDAR services |
|
Indicative list of non-OIDAR services |
|
Classification of service and rate of tax |
|
Person liable to pay tax |
|
Person who shall be deemed to be recipient of OIDAR service |
|
Compulsory registration by supplier of OIDAR service |
|
Special provisions for taking registration |
|
Officer empowered to grant registration in respect of OIDAR service |
|
Place of supply in respect of OIDAR service |
Outdoor Catering Service |
|
|
Levy of tax on outdoor catering service |
|
Classification of service and rate of tax |
|
Exemption in respect of services provided to an educational institution |
|
Place of supply of outdoor catering service |
|
No input tax credit allowable in respect of outdoor catering service |
Passenger Transport Related Services |
|
|
Levy of tax on passenger transport related services |
|
Classification of service and rate of tax |
|
Elephant/camel/boat ride is not classifiable as passenger transportation service |
|
Exemption in respect of services provided to an educational institution |
|
Exemption in respect of transport of passengers by air |
|
Exemption in respect of transport of passengers by non-airconditioned contract carriage |
|
Exemption in respect of transport of passengers by stage carriage |
|
Exemption in respect of services provided at Regional Connectivity Scheme Airport |
|
Exemption in respect of transport of passenger by railways |
|
Exemption in respect of transport of passenger in metro, tramway, etc. |
|
Exemption in respect of transport of passenger by inland waterways |
|
Exemption in respect of transport of passengers by public transport in a vessel |
|
Exemption in respect of transport of passenger by metered cabs, rickshaws, etc. |
|
Exemption in respect of transport of patient in an ambulance |
|
Liability of E-Commerce Operator to pay service tax |
|
Services provided through E-commerce Operator--Liability to get registered |
|
Place of provision of passenger transport related services |
|
Input tax credit on motor vehicles used in passenger transport service |
|
APPENDIX |
|
FAQs on Passenger Transport Service (Relevant extracts) |
|
--Question 12: In terms of section 12(9) of the IGST Act, 2017 the place of supply of passenger transportation service to a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey. |
|
In section 2 (3) of the IGST Act, 2017, the term "continuous journey" has been defined to mean a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued. |
|
Do all stopovers cause a break in continuous journey? Does the definition of "continuous journey" include instances whereby the stopover is for any period of time? |
|
Question 13: How GST is to be charged on a multi-leg international journey, say Delhi-Dubai-Boston-Dubai-Delhi? Is GST chargeable for the entire journey and discharged at Delhi, or the GST is to be charged for Delhi-Dubai sector alone and discharged at Delhi, or GST is to be charged up to the farthest point of return, i.e. Delhi-Dubai-Boston at Delhi? |
|
Question 14: Is the electronic ticket receipt acceptable as a tax invoice for the purpose of GST? Is there any requirement for the Airlines to issue a proper tax invoice? |
|
Question 15: Is there any requirement for electronic ticket receipts issued to be signed or digitally signed for GST purposes? |
|
Question 16: Whether the Airlines are required to issue invoice to the customers transaction-wise, (i.e. Airway Bill-wise, Ticket Journey-wise) or a consolidated invoice, capturing the details of all individual invoices for a particular entity, can be issued on a monthly or fortnightly basis? |
|
Question 17: Would GST be applicable on air travel undertaken on or after 1st July 2017 on tickets issued prior to 1st July 2017 on which service tax was collected and discharged. |
|
Question 18: Does the GST treatment on fees for ancillary services in relation to air transport follow that of the underlying air transport service? |
|
Question 19: Will Airlines be entitled to input tax credits under the GST transitional rules if the liability to pay service tax arises, due to resolution of litigation or disputes, after implementation of GST? |
Printing and Publishing Services |
|
|
Levy of tax on printing services |
|
Nature of printing activity |
|
CBEC clarification on nature of printing contracts |
|
Classification of service and rate of tax |
|
Rate of tax vis-a-vis supply of goods |
|
Value of goods subjected to job work is not included in aggregate turnover of a registered job worker |
|
Taxability of specific transactions |
|
Applicability of reverse charge on transfer of copyright by an author to publisher |
|
Place of supply |
Renting of Motor Vehicles to Carry Goods or Passengers |
|
|
Levy of tax on renting of motor vehicles to carry passengers |
|
Motor Vehicle--Meaning and scope of |
|
Car given to company with driver on hire |
|
Responsibility of owner to abide by all laws relating to motor vehicles |
|
Classification of service and rate of tax |
|
Exemption in respect of hiring of motor vehicle to State transport undertaking |
|
Exemption in respect of giving on hire a means for transportation of goods |
|
Place of supply of service of renting of motor vehicle |
|
Allowability of input tax credit in respect of motor vehicle |
|
Allowability of input tax credit in respect of supply of rent-a-cab service |
Renting of Immovable Property Service |
|
|
Levy of tax on renting of immovable property service |
|
Renting--Meaning |
|
Immovable property--Meaning |
|
Classification of service and rate of tax |
|
Exemption in respect of renting or leasing of vacant land relating to agriculture |
|
Exemption in respect of renting of residential dwelling for use as residence |
|
Exemption in respect of renting of precincts of religious place |
|
Exemption in respect of amount received by State Government Industrial Development Corporations |
|
Applicability of reverse charge on services provided Central Government, State Government, etc. to a registered person |
|
Specific renting activities--Taxability |
|
Notional interest on interest-free security deposits received by property owner not includible in value |
|
Security deposit received at the time of execution of agreement is includible in value |
|
Place of supply on renting of immovable property service |
|
No input tax credit allowable in respect of goods or services used for construction of immovable property |
Renting of Rooms in Hotel, Guest House, Inn, etc. |
|
|
Levy of tax on renting of rooms in hotel, guest house, inn, etc. |
|
Classification of service and rate of tax |
|
Exemption in respect of declared tariff of room below ` 1000 per day or equivalent |
|
Star rating of hotels not relevant |
|
Serving of food as part of room service would be regarded as supply of goods |
|
Liability of E-Commerce Operator to pay service tax |
|
Services provided through E-commerce Operator--Liability to get registered |
|
Place of supply of services by way of renting of rooms in hotel, inn, etc. |
|
No input tax credit allowable in respect of goods or services used for construction of an immovable property |
Security Service |
|
|
Levy of tax on security services |
|
Classification of service and rate of tax |
|
Scope of security services |
|
Exemption in respect of services provided to an educational institution |
|
Applicability of reverse charge in respect of services provided by Government or local authority to a business entity |
|
Taxable value in respect of security service |
|
EPF or ESI contributions would be includible in taxable value |
|
Service provided by security personnel to his employer is not a service |
|
Place of supply of security service |
Agreeing to Obligation to Refrain From or to Tolerate an Act |
|
|
Levy of tax on agreeing to obligation to refrain from or to tolerate an act |
|
Scope of service |
|
Non-compete agreement would be taxable |
|
Classification of service and rate of tax |
|
Exemption in respect of tolerating non-performance of a contract |
|
Money value of non-monetary consideration is also taxable |
|
Place of supply |
Services of Commission Agents, Intermediaries, Business Facilitators, etc. |
|
|
Levy of tax on services provided by commission agent, intermediaries, business facilitators, etc. |
|
Classification of service and rate of tax |
|
Exemption in respect of service provided by Fair Price Shops |
|
Exemption in respect of service of purchase or sale of agricultural produce |
|
Exemption in respect of services provided by business facilitator or business correspondent |
|
Exemption in respect of services by any person as an intermediary |
|
Exemption in respect of services provided to an insurance company in a rural area |
|
Exemption in respect of services by an intermediary of financial services |
|
Incentives received by air travel agents from computer reservation system companies (CCRS) |
|
Applicability of reverse charge in respect of commission agent services |
|
Account to be maintained by an agent |
|
Place of supply of services |
Services by or to Government, Governmental Authority or Local Authority |
|
|
Levy of tax on services provided by or to Government, governmental authority or local authority |
|
Government--Meaning |
|
Meaning of State Government |
|
Governmental authority--Meaning |
|
Local authority--Meaning |
|
Exemption in respect of function entrusted to a Panchayat or Municipality |
|
Exemption in respect of services relating to function entrusted to a municipality |
|
Exemption in respect of services relating to any function entrusted to Panchayat |
|
Exemption in respect of services by Government or local authority |
|
Exemption in respect of services provided to small business entities |
|
Exemption in respect of services provided by Government or local authority to another Government or local authority |
|
Exemption in respect of services involving value not exceeding ` 5000 |
|
Exemption in respect of supply of service by a Government Entity |
|
Services received from a provider of service located in a non-taxable territory |
|
Exemption in respect of service provided by Fair Price Shops |
|
Exemption in respect of services provided at a regional connectivity scheme airport |
|
Exemption in respect of services under Group Insurance Schemes |
|
Exemption in respect of services provided under any insurance scheme |
|
Exemption in respect of amount received by State Government Industrial Development Corporations |
|
Exemption in respect of allowing a business entity to operate as a telecom service provider |
|
Exemption in respect of services by way of registration, testing calibration, etc. |
|
Exemption in respect of services by the Goods and Services Tax Network |
|
Exemption in respect of services by way of issuance of passport, visa, driving licence |
|
Exemption in respect of tolerating non-performance of a contract |
|
Exemption in respect of assignment of right to use natural resources |
|
Exemption in respect of assignment of right to use natural resource |
|
Exemption in respect of deputing officers for inspection or container stuffing |
|
Exemption in respect of service provided under training programme |
|
Exemption in respect of services provided by government hospitals |
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Exemption in respect of grant of licence or lease to explore or mine petroleum crude |
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Guarantee provided by Governments against guarantee commission is taxable |
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Applicability of reverse charge in respect of services provided to business entities |
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Applicability of reverse charge in respect of renting of immovable property to a registered person |
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Applicability of reverse charge in respect of supply of used vehicles, seized goods, etc. by Govt. departments |
Sponsorship Service |
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Levy of tax on sponsorship service |
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Classification of service and rate of tax |
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Exemption in respect of sponsorship of sporting events |
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Applicability of reverse charge in respect of sponsorship to any body corporate or partnership firm |
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Place of supply of sponsorship service |
Sports Related Services |
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Levy of GST on sports related services |
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Classification of service and rate of tax |
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Exemption in respect of services provided by and to FIFA |
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Exemption in respect of services provided to a recognised sports body |
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Exemption in respect of training or coaching relating to sports |
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Exemption in respect of services by way of right to admission to an sporting event |
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Exemption in respect of services by way of right to admission to events organised under FIFA U-17 |
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Place of supply of sports related services |
Storage and Warehousing Service |
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Levy of tax on storage and warehousing service |
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Classification of service and rate of tax |
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Exemption in respect of storage or warehousing of rice |
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Exemption in respect of storage or warehousing of agricultural produce |
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Exemption in respect of leasing of vacant land with a green house or storage shed meant for agricultural produce |
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Place of supply of storage and warehousing service |
Technical Testing and Analysis Service |
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Levy of GST on technical testing and analysis service |
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Classification of service and rate of tax |
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Exemption in respect of services provided by Government |
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Exemption in respect of testing in respect of agriculture |
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place of supply of technical testing and analysis service |
Tour Operator Service |
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Levy of tax on tour operator service |
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Tour operators--Meaning |
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Classification of service and rate of tax |
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Restriction on taking input tax charged on goods or services |
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Exemption in respect of transport of passenger by non-airconditioned contract carriage |
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Exemption in respect of transport of passenger by non-airconditioned stage carriage |
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Exemption in respect of services provided by a tour operator to a foreign tourists |
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Refund of integrated tax to international tourist |
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Place of supply of tour operator service |
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No input tax credit allowable in respect of travel benefits extended to employees |
Transfer of Right in or Right to Use Goods |
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Levy of GST on transfer of right in goods or right to use goods |
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Classification of service and rate of tax |
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Exemption in respect of assignment of right to use natural resources |
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Exemption in respect of assignment of right to use natural resources |
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Exemption in respect of service by way of access to road or bridge |
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Exemption in respect of grant of licence or lease to explore or mine pertrolium crude |
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Place of supply of transfer of right in goods or right to use goods |
Transport of Goods by Air or Vessel |
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Levy of GST on transport of goods by air or vessel |
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Classification of service and rate of tax |
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Exemption in respect of transportation of goods by inland waterways |
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Exemption in respect of transportation of goods by aircraft |
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Exemption in respect of transportation of goods by an aircraft |
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Exemption in respect of transportation of goods by a vessel |
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Applicability of reverse charge in respect of transportation of goods by a vessel from a place outside India |
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Taxability of services provided by freight forwarders |
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Place of supply of transport of goods by air vessel |
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Allowability of input tax credit on motor vehicle used for providing such services |
Transport of Goods by Rail |
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Service tax on transport of goods by rail |
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Classification of service and rate of tax |
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Exemption in respect of transport of certain goods by rail |
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place of supply of transport of goods by rail |
Works Contract Service |
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Levy of tax on works contract service |
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Classification of service and rate of tax |
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Taxation of composite supply under GST |
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Works contract--Meaning |
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Supply of goods or material is necessary |
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Annual Maintenance Contract (AMC) |
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Pure labour contracts in relation to a building or structure are not works contracts |
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Contract for repair or maintenance of motor vehicle |
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Contract for construction of pipeline or conduit |
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Contract for erection, commissioning or installation of plant, machinery, equipment or structures |
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Contract for painting of a building, repair of a building, renovation, etc. |
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Exemption in respect of services provided to Government |
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Exemption in respect of composite supply of goods and services in which value of supply of goods constitutes not more than 25% of the value |
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Exemption in respect of services under Housing for All Mission or PMAY |
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Exemption in respect of pure labour contracts for construction of single residential unit |
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Value of supply in cases involving transfer of land or undivided share of land |
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Separate registration is required if work is executed in different states |
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Specific records required to be maintained by any person executing works contract |
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Place of supply of works contract service |
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Allowability of input tax credit in respect of works contract service |