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Part I - Ready Referencer |
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1. |
Amendments by Finance Act, 2021 |
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Levy of tax on services by clubs and association w.r.e.f. 1-7-2017 |
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No input tax credit admissible if details of invoices not furnished in GSTR-1 |
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Abolition of GST Audit |
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Interest under section 50(1) to be charged on net tax liability w.e.f. 1-7-2017 |
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Amendment to section 74 |
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Self assessment tax to include tax declared in Form GSTR-1 |
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Scope of provisional attachment expanded |
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Mandatory pre-deposit for filing appeal against penalty order passed under section 129(3) |
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Amendment in section 129 regarding detention and seizure of goods |
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Amendment to section 130 |
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Expansion of power of Commissioner to call for information |
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Bar on disclosure of information |
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Expansion of scope of powers under section 168 |
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Amendment in IGST Act |
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2. |
GST Compliance Calendar 2021-22 |
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3. |
Time Limits/Due Dates under GST |
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Time limits/due dates of various compliances under GST |
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- A. Registration |
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- B. Payment of tax |
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- C. Issuance of tax invoice and bill of supply and maintenance of accounts |
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- D. Furnishing of GST returns and statements |
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- E. Maintenance of books of account and records |
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- F. E-way bill |
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- G. Composition levy |
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- H. Tax deduction at source |
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- I. Tax collection at source |
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- J. Job work |
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- K. Input tax credit |
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- L. Refund |
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- M. Audit and Assessment |
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- N. Demand and recovery of tax |
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- O. Advance Ruling |
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- P. Appeal and revisions |
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4. |
Due Date of Furnishing GST Returns and Statements and Extension Thereof |
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Due date of furnishing details of outward supply |
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Due date of furnishing Form GSTR-3B |
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Periodicity and due date of furnishing other returns and statements |
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Extension of due date of furnishing Form GSTR-1 for certain periods |
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Extension of due date of furnishing Form GSTR-3B for certain periods |
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Extension of due date of furnishing statement in CMP-08 |
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Extension of due date of furnishing Form GSTR-4 |
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Extension of due date of furnishing Form GSTR-7 |
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Extension of due date of furnishing Form ITC-04 |
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Extension of due date of furnishing Form GSTR-9 and GSTR-9C |
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Extension of due date of furnishing final return in Form GSTR-10 |
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Extension of due date of furnishing other GST Returns and Forms |
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Extension of due date of compliances due to COVID-19 |
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Extension of time limit for passing order for rejection of refund |
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5. |
Forms under GST |
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Forms relating to registration |
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Forms relating to payment of tax |
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Return Forms |
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Forms relating to e-way bills |
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Forms relating to composition levy |
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Forms relating to input tax credit |
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Forms relating to refund |
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Forms relating to Audit |
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Forms relating to Inspection, Search and Seizure |
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Forms relating to Assessment |
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Forms relating to Demand and Recovery |
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Forms relating to Offences and Compounding thereof |
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Forms relating to Advance Ruling |
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Forms relating to Appeals and Revisions |
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Forms relating to GST Practitioners |
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Forms relating to Invoices |
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6. |
Exempted Services |
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Exempted services under CGST Act |
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Exempted services under IGST Act |
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7. |
Rates of Tax on Services |
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8. |
Services Chargeable to Tax on Reverse Charge Basis |
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Services chargeable to tax on reverse charge basis under section 9(3) |
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Services chargeable to tax on reverse charge under section 9(4) |
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9. |
Goods Chargeable to Tax on Reverse Charge Basis |
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Goods chargeable to tax on reverse charge basis under section 9(3) |
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Reverse charge on supply of taxable goods by an unregistered dealer to a registered dealer [Position effective upto 31-1-2019] |
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Reverse charge on receipt of specified goods by certain class of registered persons from unregistered persons [Position effective from 1-2-2019] |
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10. |
Interest, Late Fee and Penalties |
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Interest chargeable from and payable to a taxpayer |
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Interest under section 50(1) is chargeable on net tax liability |
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Issuance of show cause notice is necessary before demanding interest |
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Principles of natural justice are required to be observed |
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Recovery of interest without initiating adjudicating process is not sustainable |
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Conditional lowering of interest rate due to spread of COVID-19 |
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Late fee payable for failure to furnish returns or statements |
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Reduction of late fee for failure to furnish various returns and forms |
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Waiver of late fee for failure to furnish FORM GSTR-3B for certain periods |
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Waiver of late fee for failure to furnish Form GSTR-1 |
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Waiver of late fee for failure to furnish Form GSTR-4 |
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Waiver of late fee for failure to furnish Form GSTR-6 |
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Waiver of late for failure to furnish final return |
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Penalties imposable under CGST Act |
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Part II - Ready Reckoner |
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11. |
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/levies not subsumed within GST |
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Structure of GST in India |
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Tax is leviable on supply of goods or services |
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Goods - Meaning |
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Services - Meaning |
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Money is regarded neither goods nor services |
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Items not constituting transaction in money, thereby constituting service |
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Securities are 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 |
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Classification of goods and services |
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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 |
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12. |
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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Intra-State supply of goods - Meaning |
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Intra-State supply of services - Meaning |
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Rates of CGST |
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Levy of State Goods and Services Tax |
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Levy of Union Territory Goods and Services Tax |
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Levy of Integrated Goods and Services Tax |
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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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Levy of tax on Reverse Charge basis on certain notified services |
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Reverse charge on supply of goods or services received from unregistered supplier [Position upto 31-1-2019] |
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Reverse charge on supply of goods or services received from unregistered supplier [Position effective from 1-2-2019] |
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Payment of tax under composition levy |
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13. |
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 trade or commerce |
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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 trade or commerce |
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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 between distrinct persons - Taxability of |
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Inter-state transfer of aircraft engines, parts and accessories |
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Supply of goods by artists from galleries outside State |
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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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Supply to or by SEZ developer or SEZ unit |
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Supply in taxable territory, not being an intra-State supply |
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Supplies in territorial waters |
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Compulsory registration in certain cases |
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No benefit of composition levy |
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Levy of IGST on reverse charge basis |
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Exemption i.r.o. import of services by a SEZ unit or developer of SEZ |
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Exemption i.r.o. services received by a person located in non-taxable territory |
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Exemption i.r.o. import of services by United Nations |
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Exemption i.r.o. import of services by Foreign displomatic mission |
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14. |
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 services for any purpose is regarded as supply |
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Import of goods is not supply under GST |
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Taxability of self-supplies |
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Transfer of both title and possession is necessary |
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Supply must be made 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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Supply of artwork by artists to galleries - Taxability |
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Taxability of services rendered by NGOs, Charitable entities, Societies, etc. |
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Donation and grants are not taxable |
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Activities that are treated as supply even if made without consideration |
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Supply made without consideration - Taxability |
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Activities or Transactions which are treated as supply of goods |
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Activities or transactions which are 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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Levy of tax on director’s remuneration |
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Taxability of fee/penalty paid to Consumer Disputes Redressal Commission |
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Activities which are neither supply of goods nor supply of services |
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15. |
Composite and Mixed Supply |
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Composite supply - Meaning |
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Composite supply vs naturally bundled services |
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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, whether services are bundled in the ordinary course of business |
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Mixed supply - Definition |
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Taxability of 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 |
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16. |
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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No tax is leviable on receipt of advance for supply of goods |
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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 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 |
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17. |
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 |
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Time of supply in case of continuous supply of services |
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18. |
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. |
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19. |
Exempted, Nil-Rated and Non-Taxable Supply |
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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 under section 7(2) |
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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 i.r.o. supply of certain goods |
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Conditional exemption in respect of certain goods |
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Exemption i.r.o. supply of goods by CSD to certain persons |
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Exemption from levy of tax on reverse charge basis under section 9(4) |
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Exemption i.r.o. supply of services or goods received by a deductor |
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Exemption i.r.o. purchase of second hand goods by certain dealers |
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Exemption i.r.o. supply of certain services |
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Exemption i.r.o. import of goods or services by a unit or developer in SEZ |
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Exemption i.r.o. import of services by a unit or a developer in the SEZ |
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Exemption i.r.o. intra-State supply of heavy water and nuclear fuels |
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Exemption i.r.o. grant of licence to explore crude and natural gas |
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Exemption i.r.o. inter-State supply of Skimmed milk powder or milk |
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Exemption i.r.o. custom duty leviable on royalties and license fees |
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Exemption i.r.o. intra-State supply of gold by Nominated Agency |
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Exemption in respect of goods supplied to FAO of United Nations |
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Concessional rate of tax in respect of supply of goods to specified institutions |
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Exemption i.r.o. supply of goods by retail outlets to an international tourist |
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Exemption i.r.o. supply of services by intermediary to person outside India |
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Concessional rate of tax in respect of old and used vehicles |
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Concessional rate of tax in respect of handicraft goods |
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20. |
Composition Levy |
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Persons eligible to opt for composition levy |
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Aggregate turnover - Meaning |
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Treatment of exempt supply including interest and discount |
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Rate of tax under composition levy |
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Turnover in State |
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Persons not eligible to opt for composition levy |
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Persons engaged in manufacture of notified goods not eligible for composition |
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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 for composition levy |
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Persons making supply of non-taxable goods are not eligible |
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Persons making inter-State supplies of goods cannot opt composition levy |
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Persons making supply of goods through an electronic commerce operator |
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All registered persons having same PAN are required to opt for composition levy |
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When option to pay tax under composition scheme would lapse |
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Composition dealer cannot collect tax nor can take input tax credit |
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Levy of tax on reverse charge basis i.r.o. receipt of notified goods or services |
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Levy of tax on reverse charge basis in respect of receipt of goods or services from unregistered dealers |
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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 for composition levy |
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Validity of composition levy |
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Consequences of ceasing to satisfy conditions of composition scheme |
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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 on 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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Furnishing of quarterly statement by a composition taxpayer |
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Furnishing of annual return |
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Payment of tax due on return |
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Furnishing of nil return is mandatory |
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Rectification of omission or incorrect particulars in return |
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Violation of conditions of composition scheme - Consequences of |
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21. |
Special Composition Scheme |
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What is special composition scheme? |
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Meaning of ‘first supplies of goods or services or both’ |
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Interest or discount is not included in aggregate turnover |
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Registered persons eligible to opt for Special Composition Scheme |
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Supplier of certain goods, not eligible to opt for special composition scheme |
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All registered persons having same PAN are required to pay tax at the rate of 6% |
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Tax at the rate of 6% shall be paid on all outward supplies |
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Payment of tax on reverse charge basis under sections 9(3) and 9(4) |
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Taxpayer cannot collect tax |
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Applicability of CGST Rules to persons opting special composition scheme |
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Payment of input tax credit in respect of inputs held in stock |
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Taxpayer is required to issue bill of supply |
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Furnishing of quarterly statement of payment of tax |
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Furnishing of annual return |
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Taxpayer ceasing to avail benefit of Scheme - Consequences of |
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Procedure for opting for special composition scheme |
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22. |
Levy of Tax on Reverse Charge Basis |
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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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Reverse charge on receipt of goods or services by a registered person from unregistered person [Position effective upto 31-1-2019] |
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Exemption from levy of tax on reverse charge under section 9(4) |
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Reverse charge on receipt of goods or services by a registered person from an unregistered person [Position effective from 1-4-2019] |
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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 supplier |
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23. |
Tax Deduction at Source |
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Persons required to deduct tax at source |
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Date from which tax is required to be deducted |
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Threshold amount above which tax is required to be deducted |
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Taxes are not included in value |
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Practical Questions and answers on value from GST FAQs dt. 15-12-2018 |
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Rate of tax deduction at source |
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When tax is not required to be deducted at source |
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Supply received from any unregistered person - Liability to pay tax on RCM |
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Registration by any person liable to deduct tax at source |
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Payment of tax deducted at source |
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Return of tax deduction at source |
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Late fee for failure to furnish TDS Return |
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|
|
Certificate of tax deduction at source |
|
|
|
Late fee for failure to furnish certificate of tax deducted at source |
|
|
|
Credit of tax deducted at source |
|
|
|
Payment of interest |
|
|
|
Determination of amount in default |
|
|
|
Refund of tax deducted at source |
|
|
|
Penalty for failure to deduct or deposit tax deducted at source |
|
|
|
Sale made under old law and invoice issued before appointed day - Effect of |
|
|
|
Appendix - Code Numbers Allotted to The Principal Controllers/Controllers of Defence Accounts |
|
|
24. |
Electronic Commerce Operator |
|
|
|
Meaning of electronic commerce and electronic commerce operator |
|
|
|
Compulsory registration in certain cases |
|
|
|
Procedure for taking registration by an electronic commerce operator |
|
|
|
Liability of electronic commerce operator to pay tax i.r.o. certain services |
|
|
|
No liability to get registered under section 24(ix) in certain cases |
|
|
|
Person liable to pay tax in certain cases |
|
|
|
Collection of tax at source by electronic commerce operator |
|
|
|
Net value of taxable supplies - Meaning and scope |
|
|
|
Cases, where no tax is required to be collected at source |
|
|
|
Point of time for collection of tax at source |
|
|
|
Payment of tax collected at source |
|
|
|
Furnishing of monthly statement of supplies |
|
|
|
Credit of tax collected at source |
|
|
|
Matching of details and communication of discrepancies |
|
|
|
Rectification of omission or incorrect particulars furnished in monthly return |
|
|
|
Maximum time period of rectification |
|
|
|
Furnishing of annual statement |
|
|
|
Power of Deputy Commissioner to call for certain details |
|
|
|
Penalty for non-collection/short collection/non-deposit of tax |
|
|
25. |
Casual Taxable Person or Non-Resident Person |
|
|
|
Casual taxable person - Meaning |
|
|
|
Non-resident taxable person - Definition |
|
|
|
Difference between a casual taxable person and a non-resident taxable person |
|
|
|
Compulsory registration for casual taxable person and non-resident taxable person |
|
|
|
Exemption from obtaining registration to a casual taxable person |
|
|
|
Application for registration to be filed 5 days prior to commencement of business |
|
|
|
Taxable supply can be made only after taking registration |
|
|
|
Validity period of registration |
|
|
|
Taking of normal registration in case of long running exhibitions |
|
|
|
Application for extension in period of operation |
|
|
|
Procedure for grant of registration to a non-resident taxable person |
|
|
|
Liability to pay advance tax |
|
|
|
Utilization of tax deposited |
|
|
|
Payment of additional advance tax |
|
|
|
Facility of composition levy is not available |
|
|
|
Refund of advance tax only after furnishing of monthly returns |
|
|
|
Furnishing of monthly return by a non-resident taxable person |
|
|
|
No requirement of furnishing annual return |
|
|
26. |
Job Work |
|
|
|
Job work - Meaning |
|
|
|
Sending of inputs and capital goods to a job worker and return thereof |
|
|
|
Removal of inputs or capital goods to a job worker without payment of tax |
|
|
|
Procedure for removal of inputs or capital goods to job worker |
|
|
|
Return or supply of inputs or capital goods after completion of job work |
|
|
|
Where inputs sent for job-work are not received back within prescribed period |
|
|
|
Where capital goods sent for job-work are not received back within prescribed period |
|
|
|
Supply of waste and scrap generated during job work |
|
|
|
Documents required to be issued |
|
|
|
Responsibilities of a job worker |
|
|
|
Supply of goods by principal from place of business of job worker |
|
|
|
Value of goods supplied by job worker is included in turnover of principal |
|
|
|
Taking of input tax credit in respect of inputs sent for job work |
|
|
|
Taking input tax credit in respect of capital goods sent for job work |
|
|
|
Principal is required to declare place of job-worker as his additional place of business |
|
|
|
Job work provisions are not applicable to exempted or non-taxable goods |
|
|
|
Accounts of inputs or capital goods to be maintained by the principal |
|
|
|
Registration requirement |
|
|
|
Generation of e-way bill for movement of goods for job work |
|
|
|
Inputs removed for job work prior to appointed day but returned on or after appointed day - Treatment of |
|
|
|
Semi-finished goods removed for job work and returned on or after appointed day - Treatment of |
|
|
27. |
Value of Taxable Supply |
|
|
|
Tax is leviable on value |
|
|
|
Transaction value is value of taxable supply |
|
|
|
Supplier and recipient of supply are not related |
|
|
|
Items to be included in value of supply |
|
|
|
Deduction of discount |
|
|
|
Treatment of packing material |
|
|
|
Determination of value as per CGST Rules |
|
|
|
Determination of value of supply where consideration not wholly in money |
|
|
|
Open market value - Meaning |
|
|
|
Supply of goods or services or both of like kind and quality - Meaning |
|
|
|
Supply of goods or services or both between distinct or related persons |
|
|
|
Distinct persons |
|
|
|
Value of supply of goods made or received through an agent |
|
|
|
Where value of supply of goods is not determinable as per rule 29(a) |
|
|
|
Value of supply of goods or services or both based on cost |
|
|
|
Residual method for determination of value |
|
|
|
Determination of value in case of del-credere agent services |
|
|
|
Value of supply in case of lottery |
|
|
|
Value of supply in case of betting, gambling, and horse racing |
|
|
|
Value of supply of services in relation to purchase or sale of foreign currency, including money changing |
|
|
|
Value of supply of service in relation to booking of ticket for travel by air |
|
|
|
Value of supply of services in relation to life insurance business |
|
|
|
Determination of value of second hand goods |
|
|
|
Value of token, voucher, coupon, etc. |
|
|
|
Nil value for notified taxable services |
|
|
|
Value of supply of services in cases where Kerala Flood Cess is Applicable |
|
|
|
Determination of value of supply of service in case of pure agent |
|
|
|
Rate of exchange for determination of value |
|
|
|
Where value of supply is inclusive of tax |
|
|
28. |
Input Tax Credit |
|
|
|
Statutory provisions governing input tax credit |
|
|
|
Taking of input tax credit |
|
|
|
Important terms - Defined |
|
|
|
Conditions for taking input tax credit |
|
|
|
Restriction on availment of ITC not reflected in Form 2A |
|
|
|
Restriction on use of amount available in electronic credit ledger |
|
|
|
Goods or services not eligible for input tax credit [Position up to 31-1-2019] |
|
|
|
Goods or services not eligible for input tax credit [Position w.e.f. 1-2-2019] |
|
|
|
No ITC allowable i.r.o. goods disposed of by way of gifts or free samples |
|
|
|
Input tax credit in respect of 'buy one, get one free' offer |
|
|
|
Input tax credit in respect of discounts including 'buy more save more' offers |
|
|
|
Documents required for claiming input tax credit |
|
|
|
Documents must contain prescribed particulars |
|
|
|
Order of utilization of input tax credit |
|
|
|
Maximum time limit for claiming input tax credit |
|
|
|
Failure to pay value of supply along with tax within 180 days - Consequences of |
|
|
|
Power of Commissioner to restrict availment of input tax credit |
|
|
|
No input tax credit allowable if depreciation is claimed on tax component |
|
|
|
Input tax credit on capital goods is allowable in one instalment |
|
|
|
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union Territory |
|
|
29. |
Input Tax Credit in Special Circumstances |
|
|
|
Statutory provisions governing availability of input tax credit under special circumstances |
|
|
|
Goods or services or both used partly for business and partly for non-business purpose - Allowability of input tax credit |
|
|
|
Goods or services or both used partly for effecting taxable supplies and partly for effecting exempt supplies |
|
|
|
Exempt supply - Meaning and scope |
|
|
|
Manner of determination of input tax credit under section 17(1) or 17(2) |
|
|
|
Calculation of eligible input tax credit, finally |
|
|
|
Calculation of Input Tax Credit in case of supply of services covered by clause (b) of paragraph 5 of Schedule II |
|
|
|
Calculation of input tax credit in case of supply of services covered by clause (b) of paragraph 5 of Schedule II to the CGST Act, finally |
|
|
|
Manner of determination of input tax credit in respect of capital goods and reversal thereof |
|
|
|
Manner of determination of input tax credit in respect of capital goods in case of construction services |
|
|
|
Other points relevant to calculation of ITC in respect of capital goods |
|
|
|
Special provisions for availing of input tax credit by banking company, financial institution, etc. |
|
|
|
Procedure to be followed by a banking company or a financial institution |
|
|
|
Input tax credit on inputs held in stock at the time of taking registration |
|
|
|
Input tax credit on inputs held in stock at the time of taking voluntary registration |
|
|
|
Input tax credit in case of switching over from composition levy to normal scheme |
|
|
|
Input tax credit in case of exempt supply becoming taxable supply |
|
|
|
Procedure to be followed for taking input tax credit under section 18(1) |
|
|
|
Transfer of credit on sale, merger, lease or transfer of a business |
|
|
|
Transfer of input tax credit in case of death of sole proprietor |
|
|
|
Input tax credit in case of switching over from normal levy to composition levy or in case of goods or services or both becoming exempt |
|
|
|
Manner of reversal of credit under section 18(4) |
|
|
|
Supply of capital goods or plant and machinery on which input tax credit has been taken |
|
|
|
Transfer of ITC within same State or Union territory |
|
|
30. |
Input Tax Credit Vis-a-Vis Job Work |
|
|
|
Procedure for removal of inputs or capital goods for job work |
|
|
|
Principal is allowed to take input tax credit on inputs sent to job-worker |
|
|
|
Inputs sent for job-work, not received back within prescribed period - Consequences of |
|
|
|
Input tax credit on capital goods sent to a job-worker |
|
|
|
Capital goods - Meaning of |
|
|
|
Input tax credit is allowable even on capital goods sent directly to a job worker |
|
|
|
Capital goods not received back within three years - Consequences of |
|
|
|
Conditions and restriction in respect of inputs and capital goods sent to job worker |
|
|
31. |
Input Service Distributor |
|
|
|
Concept of input service distributor |
|
|
|
Input service distributor - Definition |
|
|
|
Registration as ISD |
|
|
|
Filing of return by ISD |
|
|
|
Manner of distribution of credit by ISD |
|
|
|
Reduction of amount of input tax credit - Consequences of |
|
|
|
Furnishing of details of ISD credit note in Form GSTR-6 |
|
|
|
Conditions to be satisfied for distribution of input tax credit |
|
|
|
Relevant period - Definition |
|
|
|
Recipient of credit - Defined |
|
|
|
Turnover - Defined |
|
|
|
Details required to be contained in an ISD invoice or an ISD credit note |
|
|
|
Details required to be contained in a credit or debit note to transfer credit of common input services to Input Service Distributor |
|
|
|
Manner of recovery of credit distributed in excess |
|
|
|
Transitional provisions in respect of distribution of service tax credit |
|
|
|
Penalty for distribution of credit wrongly |
|
|
32. |
Import of Goods or Services |
|
|
|
Important terms - Defined |
|
|
|
Import of goods or services is regarded as inter-State supply |
|
|
|
Taxability of import of services made on or after 1-7-2017 |
|
|
|
Place of supply of goods imported into India |
|
|
|
Place of supply of services imported into India |
|
|
|
Place of supply of services where location of supplier or recipient is outside India |
|
|
|
Place of supply of services supplied in respect of goods |
|
|
|
Services provided in physical presence of an individual |
|
|
|
Services supplied directly in relation to an immovable property |
|
|
|
Services by way of admission to any event, celebration, fair, etc. |
|
|
|
Services supplied by a banking company to account holders |
|
|
|
Intermediary services |
|
|
|
Services consisting of hiring of means of transport |
|
|
|
Services of transportation of goods |
|
|
|
Passenger transportation services |
|
|
|
Services provided on board a conveyance |
|
|
|
Online information and database access or retrieval services |
|
|
|
Place of supply of research and development services related to pharmaceutical sector |
|
|
|
Place of supply of maintenance, repair or overhaul service in respect of aircrafts, aircraft engines, etc. |
|
|
33. |
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 of |
|
|
|
Recovery of self-assessed tax |
|
|
|
Payment of tax in instalment not permissible in case of self-assessed tax |
|
|
|
Penalty for non-payment of self-assessed tax |
|
|
|
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 |
|
|
|
Refund claim can be filed online only |
|
|
|
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 |
|
|
|
Time period of 30 days to be strictly followed |
|
|
|
Availability of order on common portal is a proper communication of order |
|
|
|
Assessment order passed without waiting for statutory period of 30 days |
|
|
|
No withdrawal of assessment where returns filed after 30 days |
|
|
|
Procedure for making best-judgment assessment order |
|
|
|
Standard Operating Procedure to be followed in case of non-filers of return |
|
|
|
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 |
|
|
34. |
Demands of Tax and Adjudication Proceedings |
|
|
|
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 UNDER SECTION 73 |
|
|
|
Cases when provisions of section 73 be invoked |
|
|
|
Service of show cause notice |
|
|
|
Mode of service of notice, order, etc. |
|
|
|
Time limit for service of show cause notice |
|
|
|
Issuance of statement for subsequent period on the same ground |
|
|
|
Second show cause notice cannot be issued for same period |
|
|
|
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 is 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 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 |
|
|
|
Payment of tax, interest and 25% of penalty 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 50% of penalty paid within 30 days of issuance of adjudication order - Consequences of |
|
|
|
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 |
|
|
|
Order passed before the date of furnishing reply to 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 |
|
|
|
Generation and quoting of DIN |
|
|
35. |
Recovery of Tax, Interest and Penalty |
|
|
|
Amount collected as CGST is required to be deposited to Government |
|
|
|
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 arrears 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 arrears of State tax or Union territory tax |
|
|
|
Recovery through execution of a decree, 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 |
|
|
|
Provisonal attachment to cease to expire after expiry of one year |
|
|
|
No provisional attachment without pendency of any proceeding |
|
|
|
Scope of power to attach property provisionally |
|
|
|
Procedure to be followed for making provisional attachment |
|
|
|
Continuation and validation of certain recovery proceedings |
|
|
36. |
Refund of Tax |
|
|
|
Cases in which refund is allowable |
|
|
|
Refund of tax paid under existing law |
|
|
|
Time limit for claiming refund |
|
|
|
Relevant date - Meaning |
|
|
|
Manner of filing refund claim |
|
|
|
New procedure for processing of refund applications |
|
|
|
Assignment of refund applications to concerned authority |
|
|
|
Furnishing of returns in Form GSTR-1 and Form GSTR-3B is necessary |
|
|
|
Filing of undertaking by applicant |
|
|
|
Periodicity of refund claim |
|
|
|
Deficiency memos |
|
|
|
Scrutiny of refund application |
|
|
|
Procedure for rejection of refund claim |
|
|
|
Refund sanction order shall be issued by single authority only |
|
|
|
Disbursement of refund through PFMS |
|
|
|
Calculation of interest payable to assessee |
|
|
|
Adjustment of refund against outstanding demand |
|
|
|
Refund of integrated tax paid on supply of goods to tourist leaving India |
|
|
|
Manual filing and processing of refund claims |
|
|
|
Procedure for filing application and processing of refund claim upto 25-9-2019 |
|
|
|
Electronic filing and processing of refund |
|
|
|
Refund of balance in electronic cash ledger |
|
|
|
Refund of tax in respect of zero-rated supply |
|
|
|
Consequences of non-realisation of sale proceeds |
|
|
|
Refund in case of supply to SEZ unit or SEZ developer |
|
|
|
Refund in case of deemed export |
|
|
|
Refund of unutilized input tax credit |
|
|
|
Manner of determining refund under inverted duty structure |
|
|
|
Calculation of refund of unutilised input tax credit in case of zero-rated supply |
|
|
|
Cases, where exporter cannot use route of payment of IGST and taking refund |
|
|
|
Refund of Integrated Tax paid on goods or services exported out of India |
|
|
|
Documents required to be accompanied with refund application |
|
|
|
Procedure of refund in case of export under bond or LUT |
|
|
|
Recovery of refund of unutilsed ITC or IGST paid on export of goods |
|
|
|
Documents not required to be enclosed where amount of refund is lower |
|
|
|
Cases where declaration or certificate is not required to be furnished |
|
|
|
Procedure for acknowledgment of refund application |
|
|
|
Refund of TDS/TCS deposited in excess |
|
|
|
Order of refund and time period for making such order |
|
|
|
Grant of provisional refund |
|
|
|
Order sanctioning refund |
|
|
|
Withholding of refund amount |
|
|
|
Refund of tax paid by casual taxable person or a non-resident taxable person |
|
|
|
Refund to retail outlets established at departure area of International Airport |
|
|
|
Procedure for claiming refund subsequent to favourable order in appeal |
|
|
|
Refund for a period under which NIL refund application has been filed |
|
|
|
Applicability of principle of unjust enrichment |
|
|
|
Cases where bar of unjust enrichment does not apply |
|
|
|
No refund is allowable below ` 1,000 |
|
|
|
Refund of tax paid under existing law |
|
|
|
Transitional provisions vis-a-vis processing and allowability of refund claim |
|
|
|
Interest on delayed refund |
|
|
37. |
Zero-Rated Supply |
|
|
|
Treatment of export of goods or services under GST |
|
|
|
Zero-rated supply - Meaning |
|
|
|
Export of goods - Meaning |
|
|
|
Goods sent out of India for exhibition is not zero-rated supply |
|
|
|
Export of service - Meaning |
|
|
|
Supply of goods or services to SEZ Developer or SEZ unit |
|
|
|
Deemed export |
|
|
|
Input tax credit may be availed of for making zero-rated supplies |
|
|
|
Apportionment of credit is not required in case of zero-rated supplies |
|
|
|
Concessional rate of tax in case of supply of goods to an exporter |
|
|
|
Exemption i.r.o. supply of services having place of supply in Nepal or Bhutan |
|
|
|
Exemption i.r.o. services supplied to establishment of a person outside India |
|
|
|
Exemption i.r.o. services provided by a tour operator to a foreign tourists |
|
|
|
Time period for furnishing proof of export |
|
|
|
Eligibility to export under LUT |
|
|
|
Conditions and safeguards under which LUT may be furnished |
|
|
|
Validity period of LUT |
|
|
|
No LUT required in case of zero rated supply of exempted goods |
|
|
|
Form of bond or LUT |
|
|
|
Self-declaration about non-prosecution |
|
|
|
Time period for filing LUT or Bond |
|
|
|
Time period for acceptance of LUT or Bond |
|
|
|
LUT may be furnished even after export |
|
|
|
Requirement of furnishing Bank guarantee |
|
|
|
Clarification regarding running bond |
|
|
|
Sealing by officers |
|
|
|
Purchases from manufacturer and Form CT-1 |
|
|
|
Supplies to Export Oriented Units |
|
|
|
Realization of export proceeds in Indian Rupee |
|
|
|
LUT/Bond shall be accepted by jurisdictional Deputy/Assistant Commissioner |
|
|
|
Exports made after specified period |
|
|
|
Discrepancy between value of GST invoice and shipping bill/bill of export |
|
|
38. |
Audits under GST |
|
|
|
Statutory provisions dealing with audit of accounts |
|
|
|
Audit - Defined |
|
|
|
I. ANNUAL AUDIT UNDER SECTION 35(5) |
|
|
|
Abolition of audit under section 35(5) |
|
|
|
Persons required to get his accounts audited |
|
|
|
Aggregate turnover - Meaning and scope |
|
|
|
- Meaning of aggregate turnover |
|
|
|
- For FY 2017-18, turnover of July, 2017 to March, 2018 will be considered |
|
|
|
- Turnover of all GSTINs with same PAN shall be taken in account |
|
|
|
Persons not required to get their accounts audited |
|
|
|
Who can perform audit under section 35(5) |
|
|
|
Submission of audit report and reconciliation statement |
|
|
|
Due date of furnishing audit report |
|
|
|
Furnishing of annual return along with audited annual accounts |
|
|
|
Form GSTR-9C cannot be filed unless Form GSTR-9 is filed |
|
|
|
Furnishing of all GST returns is mandatory before furnishing Form GSTR-9C |
|
|
|
Taxpayer cannot make any change in JSON file uploaded by Auditor |
|
|
|
Form GSTR-9C cannot be revised |
|
|
|
Consequence of failure to get accounts audited |
|
|
|
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 paid, short-paid, etc. |
|
|
|
III. SPECIAL AUDIT |
|
|
|
Officer empowered to give direction for special audit |
|
|
|
Cases, where direction for special audit can be given |
|
|
|
Approval of Commissioner is necessary |
|
|
|
Persons authorised to 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 73 or section 74 |
|
|
39. |
Search, Seizure and Arrest |
|
|
|
Statutory provisions governing inspection, search and seizure |
|
|
|
Power of inspection |
|
|
|
Deputy Assistant Commissioner is not empowered to pass order under section 67(2) |
|
|
|
Places which can be inspected |
|
|
|
Reasons 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, 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 returned, if no notice is issued within sixty days |
|
|
|
Disposal of goods of perishable or hazardous nature after their seizure |
|
|
|
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 |
|
|
|
Person in charge of a conveyance is 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 |
|
|
|
Safeguards provided for a person who is placed under arrest |
|
|
|
Who can summon and who can be summoned? |
|
|
|
Purpose to summon |
|
|
|
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 |
|
|
40. |
Detention and Seizure of Goods and Conveyances |
|
|
|
Detention, seizure and release of goods and conveyances in transit |
|
|
|
Amount required to be paid for release of goods |
|
|
|
Procedure for detention, seizure and release or confiscation of goods and conveyances |
|
|
|
No physical verification to be carried out more than once |
|
|
|
Goods and/or conveyances in respect of which there is no violation, not to be detained |
|
|
|
No penalty imposable for minor spelling or clerical mistakes |
|
|
|
Transportation of goods with expired e-way bill - Detention of goods and vehicles |
|
|
|
Difference in value in e-way bill and original delivery challan |
|
|
|
Value quoted in invoice being lower than maximum retail price of goods |
|
|
|
Detention of goods on ground of "wrong Destination" - Validity |
|
|
|
Bona fide dispute with regard to classification of goods |
|
|
|
Confiscation of goods or conveyances |
|
|
|
Scope of powers of authorities under sections 129 and 130 |
|
|
|
Confiscation of goods on mere suspicion not sustainable |
|
|
|
Confiscation or penalty would not interfere with other punishments |
|
|
41. |
Prosecution and Compounding of Offences |
|
|
|
Offences punishable under the Act |
|
|
|
Punishments 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 |
|
|
42. |
Appeal to Appellate Authority |
|
|
|
Filing of appeal before Appellate Authority |
|
|
|
Non-appellable decisions and orders |
|
|
|
Time limit for filing appeal |
|
|
|
Form for filing appeal to Appellate Authority |
|
|
|
Filing of manual appeal is permissible, where order not uploaded on website |
|
|
|
Documents required to be submitted to Appellate Authority |
|
|
|
Mandatory pre-deposit as a condition for filing appeal |
|
|
|
Interest on delayed refund of pre-deposit |
|
|
|
Observation of principles of natural justice |
|
|
|
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 |
|
|
43. |
Appeal to Appellate Tribunal |
|
|
|
Who can file appeal to Appellate Tribunal? |
|
|
|
Jurisdiction of various Benches of Appellate Tribunal |
|
|
|
Time limit for filing appeal to Appellate Tribunal |
|
|
|
Non-constitution of Appellate Tribunal - Effect of |
|
|
|
No coercive action to be taken till constitution of Appellate Tribunal |
|
|
|
Form and manner of filing appeal to Appellate Tribunal |
|
|
|
Fee for filing appeal to 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 Appellate Tribunal shall have powers as civil court |
|
|
|
Enforcement of order of Appellate Tribunal |
|
|
|
Proceedings before Appellate Tribunal are judicial proceedings |
|
|
44. |
Appeal to High Court/ Supreme Court |
|
|
|
Appeal to High Court |
|
|
|
Appeal to Supreme Court |
|
|
|
Sums due to be paid notwithstanding appeal, etc. |
|
|
|
Appeal not to be filed in certain cases |
|
|
|
Non-appealable decisions and orders |
|
|
45. |
Revision |
|
|
|
Powers of Revisional Authority |
|
|
|
Limitation period for making revision |
|
|
|
Officers authorised as Revisional Authority |
|
|
|
Opportunity of being heard to be given before passing of order |
|
|
|
Orders which cannot be revised |
|
|
|
Finality of Revision Order |
|
|
|
Order of Revisional authority |
|
|
46. |
Advance Ruling |
|
|
|
Important definitions |
|
|
|
Questions on which advance ruling may be sought |
|
|
|
Form of application for advance ruling and fee [Rule 104] |
|
|
|
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 |
|
|
|
Manual Filing of application |
|
|
|
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 National Appellate Authority |
|
|
47. |
GST Practitioner |
|
|
|
Meaning of goods and services tax practitioner |
|
|
|
Role of a GST practitioner |
|
|
|
Persons entitled to get enrolled as a GST practitioner |
|
|
|
Responsibility would rest with registered person |
|
|
|
Confirmation of registered dealer is required for certain acts of a GST practitioner |
|
|
|
Procedure for enrolment of GST practitioner |
|
|
|
Normal registration by GST Practitioner |
|
|
|
Authorisation to GST Practitioner |
|
|
|
Activities which can be undertaken by a GST Practitioner |
|
|
|
Consent to GST practitioner for preparing and furnishing of return |
|
|
|
Separate user ID and password for GST practitioner |
|
|
|
Disqualification for functioning as a GST practitioner |
|
|
|
Appearance before any authority |
|
|
|
Part III - GST Procedures |
|
|
48. |
Registration |
|
|
|
Liability to get registered |
|
|
|
Increased threshold limit for persons engaged exclusively in supply of goods |
|
|
|
Aggregate turnover - Meaning and scope |
|
|
|
Persons liable to get registered compulsorily |
|
|
|
Liability of persons making inter-State taxable supply, to get registered |
|
|
|
Liability of casual taxable person to get registered |
|
|
|
Persons required to pay tax on reverse charge basis, to get registered |
|
|
|
Persons liable to pay tax under sub-section (5) of section 9 |
|
|
|
Liability of non-resident taxable persons to get registered |
|
|
|
Liability of persons required to deduct tax at source, to get registered |
|
|
|
Persons making taxable supply on behalf of other taxable persons |
|
|
|
Liability of Input Service Distributors to get registered |
|
|
|
Persons supplying goods or services through electronic commerce operator |
|
|
|
Electronic commerce operator |
|
|
|
Persons supplying online information and data base access or retrieval services |
|
|
|
Persons notified by Government |
|
|
|
Voluntary registration |
|
|
|
Persons not liable to get registered |
|
|
|
Persons exempted from obtaining registration |
|
|
|
Registration to be taken for every State or Union territory |
|
|
|
Registration is State specific |
|
|
|
Registration is required in the State 'from where taxable supply is made' |
|
|
|
More than one registration can be granted in a State or Union territory |
|
|
|
Separate registration to be taken for unit located in SEZ |
|
|
|
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 |
|
|
|
Authentication of Aadhaar |
|
|
|
Time limit for getting registered |
|
|
|
Grant of Unique Identity Number (UIN) to certain entities |
|
|
|
Procedure for making application for registration |
|
|
|
Verification of the application and approval |
|
|
|
Registration by persons required to deduct or 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 |
|
|
|
Deemed grant of registration |
|
|
|
Suo moto registration by proper officer |
|
|
|
Registration certificate |
|
|
|
Effective date of registration |
|
|
|
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 |
|
|
|
Furnishing of Bank Account Details |
|
|
|
Amendment in registration |
|
|
|
Procedure for amendment in non-core fields of registration |
|
|
|
Procedure for amendment 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 |
|
|
|
Penalty for failure to obtain registration or furnishing false information |
|
|
49. |
Cancellation of Registration and Revocation Thereof |
|
|
|
Cancellation of registration |
|
|
|
Suo motu cancellation of registration by proper officer |
|
|
|
Contravention of provisions of Act and Rules leading to cancellation of registration |
|
|
|
Cancellation of registration on basis of vague show cause notice not sustanable |
|
|
|
Procedure for cancellation of registration by proper officer |
|
|
|
Procedure for making application for cancellation of registration |
|
|
|
Suspension of registration |
|
|
|
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 tax credit balance pertaining to capital goods |
|
|
|
Furnishing of final return |
|
|
|
CBIC’s clarifications in Circular No. 69/43/2018-GST, dt. 26-10-2018 |
|
|
|
Revocation of cancellation of registration |
|
|
|
Procedure for revocation of cancellation of registration |
|
|
|
Cancellation of registration of companies in certain cases |
|
|
50. |
Payment of Tax |
|
|
|
Periodicity and due date for payment of tax |
|
|
|
Electronic ledgers |
|
|
|
Electronic liability register |
|
|
|
Electronic credit ledger |
|
|
|
Restriction on use of amount available in electronic credit ledger |
|
|
|
Electronic Cash Ledger |
|
|
|
Transfer of amount from one head to another head of cash ledger |
|
|
|
Payment of GST by cheque - Date of payment |
|
|
|
Return filed without payment of tax is not a valid return |
|
|
|
Online generation and modification of challan |
|
|
|
Validity period of challan |
|
|
|
CPIN and CIN - Meaning of |
|
|
|
Sequence of discharge of tax and other dues |
|
|
|
Date of deposit in electronic cash ledger |
|
|
|
Payment of tax and other amount in instalments |
|
|
|
Levy of interest on delayed payment of tax |
|
|
51. |
Returns under GST |
|
|
|
Furnishing of monthly/quarterly return in Form GSTR-3B |
|
|
|
Furnishing of details of outward supplies |
|
|
|
Furnishing of quarterly statement by a composition dealer |
|
|
|
Furnishing of monthly return by persons providing OIDAR services |
|
|
|
Furnishing of monthly return by an Input Services Distributor |
|
|
|
Tax due on return is required to be paid before filing return |
|
|
|
Furnishing nil return |
|
|
|
No return can be furnished for a tax period if return of pervious tax period is pending |
|
|
|
Rectification of omission or incorrect particulars in a return |
|
|
|
First return |
|
|
|
Annual return |
|
|
|
Final return |
|
|
|
Notice to return defaulters |
|
|
|
Mode of filing return |
|
|
|
Furnishing of return through SMS |
|
|
|
Method of verification |
|
|
|
Levy of late fee |
|
|
52. |
Quarterly Return Monthly Payment (QRMP) Scheme |
|
|
|
What is QRMP? |
|
|
|
Who is eligible to opt for QRMP Scheme |
|
|
|
Default option applicable from 1-1-2021 |
|
|
|
Manner of opting QRMP Scheme from 1-4-2021 and onwards |
|
|
|
No need to exercise the option for every quarter |
|
|
|
Opting out from Scheme |
|
|
|
Opting for furnishing return every month |
|
|
|
Option to avail QRMP Scheme is GSTIN wise |
|
|
|
Furnishing of details of outward supplies |
|
|
|
Payment of tax for first and second month of a quarter |
|
|
|
Persons not required to make monthly payment under QRMP Scheme |
|
|
|
Quarterly filing of Form GSTR-3B |
|
|
|
Payment of interest |
|
|
|
No late fee payable for delay in payment of tax |
|
|
53. |
Furnishing of Details of Outward Supply |
|
|
|
Persons required to furnish details of outward supply |
|
|
|
Persons not required to furnish details of outward supplies |
|
|
|
Furnishing of details of outward supply using Invoice Furnishing Facility |
|
|
|
Due date of furnishing details of outward supplies |
|
|
|
Information required to be included in FORM GSTR-1 |
|
|
|
Restriction on furnishing of details of outward supply |
|
|
|
Communication of details to recipient |
|
|
|
Rectification of error or omission in Form GSTR-1 |
|
|
|
Special provisions for rectification of error in Form GSTR-1 for F.Y. 2017-18 |
|
|
|
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 |
|
|
|
Waiver of furnishing of GSTR-1 for taxpayers opting for composition levy |
|
|
|
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 |
|
|
|
Late fee for failure to furnish Form GSTR-1 |
|
|
54. |
Ascertaining Details of Inward Supplies |
|
|
|
Outward supplies furnished by supplier in Form GSTR-1 or using IFF |
|
|
|
Inovices furnished by a non-resident taxable person |
|
|
|
Invoices furnished by a Input Service Distributor |
|
|
|
Details of tax deducted at source |
|
|
|
Details of tax collected at source |
|
|
|
Details of IGST paid on import of goods |
|
|
|
Generation of auto-drafted statement in Form GSTR-2B |
|
|
|
Making available Statement in Form GSTR-2B to purchaser |
|
|
55. |
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 |
|
|
|
Maintenance of records i.r.o. goods sent out of India for exhibition |
|
|
|
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 |
|
|
|
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 |
|
|
|
Records to be maintained by a carrier or a clearing and forwarding agent |
|
|
|
Enrolment of owner or operator of godown or warehouse |
|
|
|
Issuance of unique common enrolment number to a transporter |
|
|
|
Records to be maintained by a transporter |
|
|
|
Records to be maintained by owner or operator of warehouse or godown |
|
|
|
Period of retention of accounts |
|
|
|
Audit of accounts of certain registered taxable person |
|
|
|
Failure to account for goods or services or both - Consequence of [Section 35(6)] |
|
|
|
Defaults relating to books of account - Consequences of |
|
|
56. |
Tax Invoice, Bill of Supply, Debit and Credit Notes |
|
|
|
Tax invoice for supply of taxable goods |
|
|
|
Tax invoice for supply of taxable services |
|
|
|
Time limit for issuance of tax invoice, bill of supply, etc. |
|
|
|
Continuous supply of goods - Meaning |
|
|
|
Continuous supply of services - Meaning |
|
|
|
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 under Reverse Charge |
|
|
|
Details required to be contained on a tax invoice |
|
|
|
E-invoice |
|
|
|
Tax invoice to have QR code |
|
|
|
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 |
|
|
|
Issuance of tax invoice in special cases |
|
|
|
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 in certain cases |
|
|
|
Issuance of credit notes |
|
|
|
Particulars required to be contained in a credit note |
|
|
|
Adjustment of tax liability |
|
|
|
Declaration of details of credit note in monthly return |
|
|
|
Issuance of debit notes |
|
|
|
Particulars required to be continued in 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/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 |
|
|
|
Invoice or debit note issued in pursuance of tax payable in accordance with provisions of sections 74 or 129 or 130 |
|
|
|
Issuance 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) |
|
|
57. |
E-Way Bill and Transport of Goods |
|
|
|
Generation of e-way bill |
|
|
|
Consignment value - Meaning of |
|
|
|
Cases, where e-way bill is required to be generated irrespective of consignment value |
|
|
|
Movement of goods for reason other than supply - Scope of |
|
|
|
Movement of goods caused for renting purpose - Determination of value |
|
|
|
Cases, where e-way bill not required to be generated |
|
|
|
Generation of e-way bill by e-commerce operator or courier agency |
|
|
|
Transport of goods in own, hired or public conveyance |
|
|
|
Transport of goods by railways, air or vessel |
|
|
|
Transport of goods by an unregistered person |
|
|
|
Generation of e-way bill by a transporter |
|
|
|
Assignment of e-way bill to another transporter |
|
|
|
Generating e-way bill in case of “Bill to”– “Ship to” invoice |
|
|
|
Generation of e-way bill for “Bill from” - “Dispatch from” invoice |
|
|
|
Generation of E-way bill in case of High Sea sale transactions |
|
|
|
Movement of goods from Customs port to warehouse |
|
|
|
Multiple invoices cannot be clubbed in one E-way bill |
|
|
|
Generation of e-way bill in case of Ex-Factory sale |
|
|
|
Generation of e-way bill in case of FOR sale |
|
|
|
Multiple invoices cannot be clubbed in one E-way bill |
|
|
|
Validity of e-way bill where vehicle details in Part B of Form EWB-01 is not furnished |
|
|
|
Intimation of unique e-way bill number |
|
|
|
Transfer of goods from one conveyance to another |
|
|
|
Transport of goods from place of business of transporter to final destination |
|
|
|
Storing of goods by consignee/recipient in trasnporter’s godown |
|
|
|
Transportation of goods from transporter’s godown to other premises of recipient |
|
|
|
Assignment of e-way bill number for further movement of consignment |
|
|
|
Use of e-way bill details in furnishing details in FORM GSTR-1 |
|
|
|
Modification or change in e-way bill |
|
|
|
Cancellation of e-way bill |
|
|
|
Validity period of e-way bill |
|
|
|
Extension of validity period of e-way bill |
|
|
|
Tax invoice or bill of supply is required to accompany transport of goods |
|
|
|
Website for generation of e-way bill |
|
|
|
Registration requirement for issuance of e-way bill |
|
|
|
Acceptance or rejection of consignment by recipient |
|
|
|
E-way bill shall be valid in every State and Union territory |
|
|
|
Restriction on generation of e-way bill |
|
|
|
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 |
|
|
|
Part IV - GST on Taxable Services |
|
|
58. |
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 services where location of supplier and recipeint is in India |
|
|
59. |
Agriculture Related Services |
|
|
|
Levy of GST on agriculture related services |
|
|
|
Classification of service and rate of tax |
|
|
|
Agriculturist is not liable to get registered |
|
|
|
Exemption in respect of services relating to cultivation of plants |
|
|
|
Support services to agriculture, forestry, etc. are taxable at Nil rate |
|
|
|
Agriculture - Meaning |
|
|
|
Breeding of fish, rearing of silk worms, cultivation of ornamental flowers, etc. |
|
|
|
Agricultural produce - Meaning |
|
|
|
Exemption i.r.o. fumigation in a warehouse of agricultural produce |
|
|
|
Exemption i.r.o. agricultural operations |
|
|
|
Exemption i.r.o. supply of farm labour |
|
|
|
Exemption i.r.o. processes carried out at an agricultural farm |
|
|
|
Exemption i.r.o. renting or leasing activities |
|
|
|
Exemption i.r.o. loading, unloading, packing, etc. |
|
|
|
Exemption i.r.o. agricultural extension services |
|
|
|
Exemption i.r.o. services provided by APMC, APMB or commission agents |
|
|
|
Exemption i.r.o. services by way of fumigation in a warehouse |
|
|
|
Exemption i.r.o. transport of agricultural produce by rail or vessel |
|
|
|
Exemption i.r.o. transport of agricultural produce by a goods transport agency |
|
|
|
Exemption i.r.o. intermediate production process as job work |
|
|
|
Reverse charge in respect of supply of raw cotton by an agriculturist |
|
|
|
Place of supply of agriculture related services |
|
|
60. |
Banking and Other Financial Services |
|
|
|
Levy of GST on banking and other financial services |
|
|
|
Classification of service and rate of tax |
|
|
|
GST liability on trading in Priority Sector Lending Certificate (PSLC) |
|
|
|
Transactions in securities are not taxable |
|
|
|
Exemption i.r.o. services provided by Reserve Bank of India (RBI) |
|
|
|
Exemption i.r.o. services provided to BSBD account holders under PMJDY |
|
|
|
Exemption i.r.o. services received by Reserve Bank of India from outside India |
|
|
|
Exemption i.r.o. services by way of extending deposits, loans or advances |
|
|
|
Exemption i.r.o. sale or purchase of foreign currency |
|
|
|
Exemption i.r.o. services provided by an acquiring bank |
|
|
|
Exemption i.r.o. services of business facilitator or business correspondent |
|
|
|
Value of supply in case of purchase or sale of foreign currency |
|
|
|
Reverse charge i.r.o. services provided by recovery agent |
|
|
|
Reverse charge i.r.o. supply of services to Reserve Bank of India |
|
|
|
Reverse charge i.r.o. of services supplied by Direct Selling Agents |
|
|
|
Reverse charge i.r.o. services provided by business facilitator |
|
|
|
Reverse charge i.r.o. services provided by an agent of business correspondent |
|
|
|
Reverse charge i.r.o. services of lending of securities |
|
|
|
Rate of exchange of currency for determination of value |
|
|
|
Relaxation as regards issuance of invoice |
|
|
|
Furnishing of information return |
|
|
|
Place of supply |
|
|
|
Allowability of input tax credit to a banking company or a financial institution |
|
|
61. |
Restaurant’s Service |
|
|
|
Levy of GST on restaurant service |
|
|
|
Restaurant service - Meaning |
|
|
|
Rate of tax applicable to restaurant service |
|
|
|
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 |
|
|
|
Services provided at other parts of a restaurant are also taxable |
|
|
|
Service charges are taxable |
|
|
|
Composition scheme for restaurants |
|
|
|
Place of supply |
|
|
|
Input tax credit in respect of supply of food and beverages |
|
|
62. |
Betting, Gambling or Lottery Service |
|
|
|
Lottery, betting and gambling is regarded as supply of service |
|
|
|
Activities of a race club are regarded as business |
|
|
|
Classification of service and rate of tax |
|
|
|
Value of supply of lottery [Position upto 28-2-2020] |
|
|
|
Value of supply of lottery [Position w.e.f. 1-3-2020] |
|
|
|
Value of supply for betting, gambling or horse racing |
|
|
|
Value of supply in case of entry to casino and gambling |
|
|
|
Prize money shall not be deducted in case of horse racing |
|
|
|
Reverse charge on supply of lottery |
|
|
|
Place of supply where location of supplier and location of recipient is in India |
|
|
|
Place of supply where location of supplier or location of recipient is outside India |
|
|
|
Allowability of input tax credit in respect of lottery, betting and gambling services |
|
|
63. |
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 i.r.o. Job work in relation to cultivation of plants, etc. |
|
|
|
Applicability of reverse charge i.r.o. 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 |
|
|
64. |
Charity and Social Care Services |
|
|
|
Levy of GST on charity and social care services |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. services by way of charitable activities |
|
|
|
Residential programmes for advancement of religion, spirituality or yoga |
|
|
|
Hostel accommodation provided by trusts to students is not a charitable activity |
|
|
|
Receiving donation or gifts from individual donors is not taxable |
|
|
|
Exemption i.r.o. conduct of religious ceremony |
|
|
|
Exemption i.r.o. renting of precincts of a religious place |
|
|
|
Exemption i.r.o. religious pilgrimage |
|
|
|
Services provided by rehabilitation professionals |
|
|
|
Exemption i.r.o. services by old age home run by charitable entities |
|
|
|
Exemption i.r.o. training or coaching in recreational activities |
|
|
|
Exemption i.r.o. services received from person located in non-taxable territory |
|
|
|
No GST leviable on free supply of food by religious institutions |
|
|
|
Place of supply of service |
|
|
65. |
Cleaning Service |
|
|
|
Levy of GST on cleaning service |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. services relating to agricultural produce |
|
|
|
Exemption i.r.o. services provided to educational institutions |
|
|
|
Place of supply where location of supplier and location of recipient is in India |
|
|
|
Place of supply where location of supplier or location of recipient is outside India |
|
|
66. |
Clubs, Association or Society Services |
|
|
|
Activities of clubs or association are regarded as “business” |
|
|
|
No service is provided by a club to members - Not liable to pay tax |
|
|
|
Provision of services to members is chargeable to tax |
|
|
|
Classification of services and rate of tax |
|
|
|
Exemption i.r.o. value of supply of a unit of accommodation upto ` 1,000 per day |
|
|
|
Exemption i.r.o. services as trade union |
|
|
|
Exemption i.r.o. services by way of reimbursement of charges or share of contribution |
|
|
|
Exemption i.r.o. services by Resident Welfare Associations (RWAs) |
|
|
|
Exemption i.r.o. services provided by NPOs engaged in welfare of labour or farmers |
|
|
|
Place of supply of services where location of supplier and location of recipient is in India |
|
|
|
Place of supply of services where location of supplier or location of recipient is outside India |
|
|
|
Input tax credit in respect of membership of club |
|
|
67. |
Commercial Training or Coaching Service |
|
|
|
Levy of GST on commercial training or coaching service |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. services provided under National Skill Development Programme |
|
|
|
Exemption i.r.o. services by way of offering skill and vocational training courses |
|
|
|
Exemption i.r.o. services provided to Government |
|
|
|
Exemption i.r.o. training or coaching in arts, culture and sports |
|
|
|
Place of supply where location of supplier and location of recipient is in India |
|
|
|
Place of supply where location of supplier or location of recipient is outside India |
|
|
|
Input tax credit in respect of motor vehicles, vessels and aircrafts |
|
|
68. |
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 consideration before issuance of completion certificate - Effect of |
|
|
|
Exemption i.r.o. services provided under Housing for All Mission/PMAY |
|
|
|
Exemption i.r.o. services provided in respect of single residential house |
|
|
|
Place of supply of service |
|
|
|
Input tax credit in respect of goods or services used for construction of an immovable property |
|
|
69. |
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 i.r.o. 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 i.r.o. advancement of educational programmes by charitable entities |
|
|
|
Exemption i.r.o. services provided by Indian Institute of Management |
|
|
|
Exemption i.r.o. services provided under National Skill Development Programme |
|
|
|
Exemption i.r.o. services provided under Skill Development Initiative Scheme |
|
|
|
Exemption i.r.o. services by way of offering skill or vocational training courses |
|
|
|
Exemption i.r.o. giving on hire goods vehicle for transport of students, faculty and staff |
|
|
|
Services provided by Institute of Language Management are not exempt |
|
|
|
Sale of study material or books by educational institutions is not taxable |
|
|
|
Amounts not included in value of taxable service |
|
|
|
Place of supply of education related services where location of supplier and location of recipient is in India |
|
|
|
Place of supply of education related services where location of supplier or location of recipient is outside India |
|
|
70. |
Electricity Transmission or Distribution Service |
|
|
|
Levy of GST on electricity transmission or distribution service |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. transmission or distribution of electricity |
|
|
|
Exemption i.r.o. extending electricity distribution network upto tube well of farmer |
|
|
|
Electricity transmission or distribution utility - Meaning |
|
|
|
Charges 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 |
|
|
71. |
Entertainment and Amusement Related Services |
|
|
|
Levy of GST on entertainment and amusement related services |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. right to admission to circus, dance sporting event, etc. |
|
|
|
Recognized sporting event - Meaning |
|
|
|
Exemption i.r.o. training or coaching in recreational activities |
|
|
|
Exemption i.r.o. services provided by an artist |
|
|
|
Exemption i.r.o. admission to museum, national park, etc. |
|
|
|
Exemption i.r.o. admission to protected monument |
|
|
|
Exemption i.r.o. admission to events under FIFA U-17 Womens World Cup |
|
|
|
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 of services where location of supplier and location of recipient is in India |
|
|
|
Place of supply of services where location of supplier or location of recipient is outside India |
|
|
|
Electronic ticket shall be deemed to be a tax invoice |
|
|
72. |
Goods Transport Agency Service |
|
|
|
Levy of GST on goods transport agency service |
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|
|
Meaning of goods transport agency |
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|
|
Classification of service and rate of tax |
|
|
|
Services provided by individual truck-owners are exempt |
|
|
|
Charging frieght in invoice in FOR contract does not amount to GTA service |
|
|
|
Exemption i.r.o. services provided to unregistered persons |
|
|
|
Exemption i.r.o. services associated with transit cargo to Nepal and Bhutan |
|
|
|
Exemption i.r.o. transportation of agricultural produce |
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|
|
Exemption i.r.o. amount charged for a consignment transported in a single goods carriage not exceeding ` 1,500 |
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|
|
Exemption i.r.o. amount charged for a single consignee not exceeding ` 750 |
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|
|
Exemption i.r.o. transportation of milk, salt and food grain |
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|
|
Exemption i.r.o. transport of organic manure |
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|
|
Exemption i.r.o. transport of newspaper or magazines |
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|
Exemption i.r.o. transport of relief materials |
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|
|
Exemption i.r.o. transport of defence or military equipments |
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|
|
Exemption i.r.o. services provided to establishment of Government, etc. |
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|
Exemption i.r.o. renting of goods vehicle to goods transport agency |
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|
|
Reverse charge i.r.o. GTA service supplied to specified entities |
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|
|
Exemption from taking registration |
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|
|
Tax invoice issued by a goods transport agency to contain specific details |
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|
|
Enrollment of owner or operator of godown or warehouse |
|
|
|
Records to be maintained by a transporter |
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|
|
Records to be maintained by owner or operator of warehouse or godown |
|
|
|
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 used for transportation of goods |
|
|
|
Input tax credit to recipient of goods transport service |
|
|
|
APPENDIX |
|
|
|
FAQs on Transport Service and Logistics |
|
|
73. |
Human Health and Social Care Services |
|
|
|
Levy of GST on human health and social care services |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. services provided by a veterinary clinic |
|
|
|
Exemption i.r.o. health care services |
|
|
|
Services for improving aesthetic beauty are taxable |
|
|
|
Hair transplant or cosmetic or plastic surgery is also taxable |
|
|
|
Exemption i.r.o. transportation of a patient in ambulance |
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|
|
Exemption i.r.o. services provided by rehabilitation professionals |
|
|
|
Exemption i.r.o. services provided by cord blood banks |
|
|
|
Exemption i.r.o. health related charitable activities |
|
|
|
Exemption i.r.o. 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 supply of health care services |
|
|
|
Input tax credit in respect of health care services |
|
|
74. |
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 |
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|
|
Hiring of vehicles where owner is liable to abide by motor vehicle laws |
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|
|
Hiring of audio-visual equipment |
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|
|
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 i.r.o. renting or leasing of agro machinery |
|
|
|
Exemption i.r.o. giving motor vehicle on hire to state transport undertaking |
|
|
|
Exemption i.r.o. giving on hire goods vehicle to a goods transport agency |
|
|
|
Exemption i.r.o. giving on hire motor vehicle for transport of students, faculty and staff |
|
|
|
Place of supply of service |
|
|
|
Input tax credit in respect of hiring or leasing of motor vehicles |
|
|
|
Input tax credit in respect of hiring or leasing of vessels or aircrafts |
|
|
75. |
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 supply of information technology service |
|
|
|
Place of supply of software design services |
|
|
76. |
Insurance Services |
|
|
|
Levy of tax on insurance services |
|
|
|
Classification of service and rate of tax |
|
|
|
Insurance services provided by Government are taxable |
|
|
|
Exemption i.r.o. life insurance business provided under NPS |
|
|
|
Exemption i.r.o. life insurance business provided by Army, Naval, Air Force GIF |
|
|
|
Exemption i.r.o. life insurance provided to personnel of Coast Guard |
|
|
|
Exemption i.r.o. life insurance provided by Central Armed Police Forces |
|
|
|
Exemption i.r.o. services provided by ESI Corporation |
|
|
|
Exemption i.r.o. services provided by IRDA |
|
|
|
Exemption in respect of certain general insurance business |
|
|
|
Exemption i.r.o. services of life insurance business under certain schemes |
|
|
|
Exemption i.r.o. insurance scheme where total premium is paid by Government |
|
|
|
Exemption i.r.o. services by way of reinsurance |
|
|
|
Exemption i.r.o. services by business facilitator or business correspondent |
|
|
|
Exemption i.r.o. services by intermediary of financial services located in SEZ |
|
|
|
Revere charge i.r.o. insurance agent service |
|
|
|
Reverse charge is not applicable to services supplied by corporate agents |
|
|
|
Place of supply of insurance services |
|
|
|
Input tax credit in respect of general insurance service |
|
|
|
Input tax credit in respect of life insurance and health insurance services |
|
|
|
Issuance of consolidated invoice by an insurer |
|
|
|
Relaxation from issuing e-invoice |
|
|
|
Relaxation from mentioning QR code |
|
|
77. |
Intellectual Property Related Services |
|
|
|
Levy of tax on intellectual property right related services |
|
|
|
Classification of service and rate of tax |
|
|
|
Intellectual property right - Meaning |
|
|
|
Reverse charge i.r.o. services relating to original literary, dramatic work [Position upto 30-9-2019] |
|
|
|
Reverse charge i.r.o. services relating to original literary, dramatic work [Position w.e.f. 1-10-2019] |
|
|
|
Place of supply of intellectual property related services |
|
|
78. |
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 i.r.o. services provided by arbitral tribunal |
|
|
|
Exemption i.r.o. services by partnership firm of advocates or an advocate |
|
|
|
Exemption i.r.o. legal services provided by a senior advocate |
|
|
|
Senior advocate - Meaning |
|
|
|
Reverse charge i.r.o. 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 supply of service |
|
|
79. |
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 under Housing for All (Urban) Mission and PMAY |
|
|
|
Place of supply of maintenance or repair service, where location of supplier and location of recipient is in India |
|
|
|
Place of supply of maintenance or repair service, where location of supplier or location of recipient is outside India |
|
|
|
Input tax credit on maintenance or repair of motor vehicles |
|
|
|
Input tax credit on maintenance or repairs of vessel and aircrafts |
|
|
|
Input tax credit in respect of maintenance or repairs of other assets |
|
|
80. |
Manpower Recruitment or Supply Service |
|
|
|
Levy of tax on manpower recruitment or supply service |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. 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 |
|
|
81. |
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 or 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 |
|
|
82. |
Outdoor Catering Service |
|
|
|
Levy of tax on outdoor catering service |
|
|
|
Outdoor catering - Defined |
|
|
|
Rate of tax |
|
|
|
Exemption in respect of services provided to an educational institution |
|
|
|
Place of supply of outdoor catering service |
|
|
|
Input tax credit in respect of outdoor catering service |
|
|
83. |
Passenger Transport Related Services |
|
|
|
Levy of tax on passenger transport related services |
|
|
|
Classification of service and rate of tax |
|
|
|
Tour services provided without provision of accommodation |
|
|
|
Elephant/camel/boat ride is not classifiable as passenger transportation service |
|
|
|
Exemption i.r.o. services provided to an educational institution |
|
|
|
Exemption i.r.o. transport of passengers by air |
|
|
|
Exemption i.r.o. transport of passengers by non-airconditioned contract carriage |
|
|
|
Exemption i.r.o. transport of passengers by stage carriage |
|
|
|
Exemption i.r.o. services provided at Regional Connectivity Scheme Airport |
|
|
|
Exemption i.r.o. transport of passenger by railways |
|
|
|
Exemption i.r.o. transport of passenger in metro, tramway, etc. |
|
|
|
Exemption i.r.o. transport of passenger by inland waterways |
|
|
|
Exemption i.r.o. transport of passengers by public transport in a vessel |
|
|
|
Exemption i.r.o. transport of passenger by metered cabs, rickshaws, etc. |
|
|
|
Exemption i.r.o. transport of patient in an ambulance |
|
|
|
Liability of E-Commerce Operator to pay tax |
|
|
|
Services provided through E-commerce Operator - Liability to get registered |
|
|
|
Place of supply of passenger transport services where location of supplier or location of recipient is in India |
|
|
|
Place of supply of passenger transportation service where location of supplier or location of recipient is outside India |
|
|
|
Input tax credit in respect of motor vehicles |
|
|
|
Ticket shall be regarded as tax invoice |
|
|
|
APPENDIX |
|
|
|
FAQs on Passenger Transport Service (Relevant extracts) |
|
|
84. |
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 |
|
|
|
Reverse charge on transfer of copyright by an author to publisher |
|
|
|
Place of supply of services |
|
|
85. |
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 i.r.o. hiring of motor vehicle to State transport undertaking |
|
|
|
Exemption i.r.o. hiring of e-vehicle to a local authority |
|
|
|
Exemption i.r.o. giving on hire a means for transportation of goods |
|
|
|
Reverse charge on renting of motor vehicles to any body corporate |
|
|
|
Place of supply of service of renting of motor vehicle |
|
|
|
Input tax credit in respect of motor vehicles, vessels and aircrafts |
|
|
|
Input tax credit in respect of rent-a-cab service |
|
|
86. |
Real Estate Transactions |
|
|
|
Tax structure in case of real estate transactions |
|
|
|
Applicability of old and new rates |
|
|
|
Specified terms - Defined |
|
|
|
Conditions to be satisfied for opting new tax structure |
|
|
|
Tax treatment of joint development agreement |
|
|
|
Exemption in respect of Transfer of Development Rights or Floor Space Index |
|
|
|
Reverse charge under section 9(3) on certain services received by a promoter |
|
|
|
Reverse charge under section 9(4) on certain supplies received by a promoter |
|
|
|
Rate of tax in respect of supply of goods by an unregistered person to a promoter |
|
|
|
Value of supply by way of transfer of development rights or FSI |
|
|
|
Value of portion of residential or commercial apartments remaining unbooked |
|
|
|
Time to pay tax in case of supply of development rights to a developer |
|
|
|
Time to pay tax in case of promoter receiving development rights or long-term lease of land |
|
|
|
Place of supply of real estate relates services |
|
|
87. |
Renting of Immovable Property Service |
|
|
|
Levy of tax on renting of immovable property service |
|
|
|
Renting - Meaning |
|
|
|
Transfer of tenancy rights is also taxable |
|
|
|
Immovable property - Meaning |
|
|
|
Classification of service and rate of tax |
|
|
|
Exemption i.r.o. renting of residential dwelling for use as residence |
|
|
|
Exemption i.r.o. renting of precincts of religious place |
|
|
|
Exemption i.r.o. amount received by State Government Industrial Development Corporations |
|
|
|
Exemption i.r.o. granting of long-term lease by State Industrial Development Corporations or undertakings |
|
|
|
Exemption i.r.o. upfront amount payable in respect of service by way of granting of long-term lease |
|
|
|
Exemption i.r.o. renting or leasing of vacant land relating to agriculture |
|
|
|
Reverse charge on services provided by Government to a registered person |
|
|
|
Reverse charge on long term lease of land to promoter |
|
|
|
Specific renting activities - Taxability |
|
|
|
Notional interest on security deposits received by property owner not includible in value |
|
|
|
Security deposit received at the time of execution of agreement is includible in value |
|
|
|
Property tax paid to Municipal Authority not deductible from value |
|
|
|
Time of supply in case of receipt of development rights |
|
|
|
Place of supply of renting of immovable property service |
|
|
|
No input tax credit allowable in respect of goods or services used for construction of immovable property |
|
|
88. |
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 i.r.o. of room rent below or equal to ` 1,000 per day |
|
|
|
Star rating of hotels not relevant |
|
|
|
Serving of food as part of room service is regarded as supply of goods |
|
|
|
Liability of E-Commerce Operator to pay 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 |
|
|
89. |
Security Services |
|
|
|
Levy of tax on security services |
|
|
|
Classification of service and rate of tax |
|
|
|
Scope of security services |
|
|
|
Exemption i.r.o. services provided to an educational institution |
|
|
|
Reverse charge i.r.o. services provided by Government to a business entity |
|
|
|
Reverse charge i.r.o. security services provided by any person, other than a body corporate |
|
|
|
Taxable value in respect of security service |
|
|
|
EPF or ESI contributions are includible in taxable value |
|
|
|
Service provided by security personnel to his employer is not a service |
|
|
|
Place of supply of security service |
|
|
90. |
Agreeing to an Obligation to Refrain From or to Tolerate an Act |
|
|
|
Levy of tax on agreeing to obligation to refrain from or to tolerate an act |
|
|
|
Classification of service and rate of tax |
|
|
|
Scope of taxable service |
|
|
|
Levy of additional/penal interest does not fall under entry 5(e) |
|
|
|
Non-compete agreement is taxable |
|
|
|
Notice pay recovery from employee is not taxable |
|
|
|
Liquidated damages recovered for delay in supply of goods is taxable |
|
|
|
Amount received by tenant for alternate accommodation is taxable |
|
|
|
Surrender of tenancy right is taxable |
|
|
|
Exemption i.r.o. tolerating non-performance of a contract by Government |
|
|
|
Money value of non-monetary consideration is also taxable |
|
|
|
Place of supply of service |
|
|
91. |
Services of Commission Agents, Intermediaries, Business Facilitators, Etc. |
|
|
|
GST on services provided by commission agent, intermediaries, etc. |
|
|
|
Compulsory registration by commission agents |
|
|
|
Classification of service and rate of tax |
|
|
|
Activity of facilitating and borrowing of securities is taxable |
|
|
|
Exemption i.r.o. service provided by Fair Price Shops |
|
|
|
Exemption i.r.o. service of purchase or sale of agricultural produce |
|
|
|
Exemption i.r.o. services by business facilitator or business correspondent |
|
|
|
Exemption i.r.o. services by any person as an intermediary |
|
|
|
Exemption i.r.o. services provided to an insurance company in a rural area |
|
|
|
Exemption i.r.o. services by an intermediary of financial services |
|
|
|
Incentives received by air travel agents from computer reservation system companies (CCRS) |
|
|
|
Reverse charge in respect of commission agent's services |
|
|
|
Accounts to be maintained by an agent |
|
|
|
Place of supply of services |
|
|
92. |
Services by or to Government, Governmental Authority or Local Authority |
|
|
|
Levy of tax on services provided by or to Government or local authority |
|
|
|
Government - Meaning |
|
|
|
State Government - Meaning |
|
|
|
Governmental authority - Defined |
|
|
|
Government entity - Defined |
|
|
|
Local authority - Meaning |
|
|
|
Activities or transactions not regarded as supply |
|
|
|
Exemption i.r.o. pure services proviced to a Panchayat or Municipality |
|
|
|
Exemption i.r.o. services relating to function entrusted to a municipality |
|
|
|
Exemption i.r.o. services relating to any function entrusted to Panchayat |
|
|
|
Exemption i.r.o. services by Government or local authority |
|
|
|
Exemption i.r.o. services provided to small business entities |
|
|
|
Exemption i.r.o. services provided by Government or local authority to another Government or local authority |
|
|
|
Exemption i.r.o. services involving value not exceeding ` 5,000 |
|
|
|
Exemption i.r.o. supply of service by a Government Entity |
|
|
|
Exemption i.r.o. services by an old age home run by Government |
|
|
|
Exemption i.r.o. services received from a provider of service located in a non-taxable territory |
|
|
|
Exemption i.r.o. service provided by Fair Price Shops |
|
|
|
Exemption i.r.o. services provided at a regional connectivity scheme airport |
|
|
|
Exemption i.r.o. services under Group Insurance Schemes |
|
|
|
Exemption i.r.o. services by way of guaranteeing loans |
|
|
|
Exemption i.r.o. services provided under any insurance scheme |
|
|
|
Exemption i.r.o. amount received by State Industrial Development Corporations |
|
|
|
Exemption i.r.o. allowing an entity to operate as a telecom service provider |
|
|
|
Exemption i.r.o. services by way of registration, testing calibration, etc. |
|
|
|
Exemption i.r.o. services by the Goods and Services Tax Network |
|
|
|
Exemption i.r.o. services by way of issuance of passport, visa, driving licence |
|
|
|
Exemption i.r.o. tolerating non-performance of a contract |
|
|
|
Exemption i.r.o. assignment of right to use natural resources |
|
|
|
Exemption i.r.o. assignment of right to use natural resource |
|
|
|
Exemption i.r.o. deputing officers for inspection or container stuffing |
|
|
|
Exemption i.r.o. providing information under RTI Act |
|
|
|
Exemption i.r.o. services supplied to Excess Royalty Collection Contractor |
|
|
|
Exemption i.r.o. service provided under training programme |
|
|
|
Exemption i.r.o. services provided by government hospitals |
|
|
|
Exemption i.r.o. grant of licence or lease to explore or mine petroleum crude |
|
|
|
Exemption i.r.o. grant of license or lease to explore or mine petroleum crude or natural gas or both |
|
|
|
Guarantee provided by Governments against guarantee commission is taxable |
|
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|
Reverse charge on services provided to business entities |
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Reverse charge on renting of immovable property to a registered person |
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Reverse charge i.r.o. supply of used vehicles, seized goods, etc., by Govt. departments |
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93. |
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 i.r.o. sponsorship of sporting events |
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Reverse charge in respect of sponsorship service |
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Place of supply of sponsorship service |
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94. |
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 i.r.o. services provided by and to FIFA in World Cup, 2017 |
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Exemption i.r.o. services provided by and to FIFA in Women's World Cup, 2020 |
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Exemption i.r.o. services provided to a recognised sports body |
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Exemption i.r.o. training or coaching relating to sports |
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Exemption i.r.o. services by way of right to admission to an sporting event |
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Exemption i.r.o. 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 |
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95. |
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 i.r.o. storage or warehousing of rice |
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Exemption i.r.o. warehousing of minor forest produce |
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Exemption i.r.o. storage and warehousing of cereals, pulses, fruits, etc. |
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Exemption i.r.o. storage or warehousing of agricultural produce |
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Exemption i.r.o. 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 |
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96. |
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 i.r.o. services provided by Government by way of testing, etc. |
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Exemption i.r.o. services provided by FSSAI |
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Exemption i.r.o. testing in respect of agricultural produce |
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Place of supply of technical testing and analysis service |
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97. |
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 i.r.o. transport of passenger by non-airconditioned contract carriage |
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Exemption i.r.o. transport of passenger by non-airconditioned stage carriage |
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Exemption i.r.o. 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 where location of supplier and location of recipient is in India |
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Place of supply of services where location of supplier or location of recipient is outside India |
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Input tax credit in respect of motor vehicles used for tour services |
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Input tax credit in respect of travel benefits extended to employees |
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98. |
Transfer of Right in Goods 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 i.r.o. assignment of right to use natural resources |
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Exemption i.r.o. assignment of right to use natural resources |
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Exemption i.r.o. service by way of access to road or bridge |
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Exemption i.r.o. grant of licence or lease to explore or mine petroleum crude |
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Place of supply of service, where location of supplier and location of recipient is in India |
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Place of supply of service, where location of supplier or location of recipient is outside India |
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99. |
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 i.r.o. transportation of goods by inland waterways |
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Exemption i.r.o. transportation of goods by aircraft upto customs station |
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Exemption i.r.o. transportation of goods by aircraft from customs station |
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Exemption i.r.o. transportation of goods by vessel from customs station |
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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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Input tax credit on vessels and aircraft |
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100. |
Transport of Goods by Rail |
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GST 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 |
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101. |
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 |
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Pure labour contract is not a works contract |
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Contract for repair or maintenance of motor vehicle is not a works contract |
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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 i.r.o. services provided to Government |
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Exemption i.r.o. composite supply of goods and services in which value of supply of goods constitutes not more than 25% of value |
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Exemption i.r.o. services under Housing for All (Urban) Mission or PMAY |
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Exemption i.r.o. pure labour contracts for construction of single residential unit |
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Value of supply 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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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 |
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