Home Highlights June 2017 Year 2017 This

You may also like:

1. UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% - As amended by notification dated 18-8-2017

2. Applicability of GST Act - works contract commenced prior to 01.07.2017 and completed partially before 1.7.2017 or payment received partially before 1.7.2017 - Scope of...

3. Scope of supply - Land owner - Joint Development Agreement (JDA) - Space / area sharing arrangement - The developer is only providing services to the applicant and not...

4. Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

5. Seeking GST registration to be effective from retrospective effect i.e. 1.7.2017 - Migration from erstwhile tax laws to GST - Bonafide error in making application - The...

6. Rate of tax of the composition levy - Traders - Rate of tax shall be 0.5% (CGST) + 0.5% (SGST) = 1% on the taxable turnover only [non-taxable supplies to be excluded w.e....

7. Import policy of seal skin under Chapter 41, 42 and 43 of ITC (HS), 2017-Schedule-1 (Import Policy) is notified.

8. Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was...

9. Validity of GST registration certificate granted w.e.f 1.6.2018 instead of with retrospective effect i.e. 1.7.2017 - Whereas GST liability confirmed w.e.f. 1.7.2017 -...

10. Levy of GST - Composition scheme - the turn over after the GST regime came to force is less than ₹ 1 crore - The argument that the turn over in the financial year...

11. Rate of tax of the composition levy - Manufacturers - Rate of tax shall be 0.5% (CGST) + 0.5% (SGST) = 1% on the turnover including non taxable supplies w.e.f. 1.1.2018...

12. IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification no. 1/2017 as amended vide notification dated 22-9-2017

13. Levy of GST - Supply of services or not - amount collected as membership subscription and admission fees from members - Once it has been established that the Appellant...

14. Levy of GST - providing educational related services - on gone through the section 13 of the agreement, we find that there is no establishment of term 'employment'....

15. Scope of supply - Section 7 of the CGST ACT, 2017 as amended - supply of goods or supply of services as referred to in Schedule II will be taxable supply only if they...