Home Highlights March 2019 Year 2019 This

You may also like:

1. Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen...

2. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

3. Requirement to take GSTIN - Agent - the applicant is only authorized to supply the goods and service under the brand name other taxable person - applicant covers under...

4. Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no...

5. Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department -...

6. Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees....

7. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

8. Exemption from GST or not - Hostel facility which includes lodging and Boarding service - the applicant has stated in their application that they will charge below...

9. Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -...

10. Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy US have...

11. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

12. Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third...

13. Levy of GST - recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the...

14. Levy of GST - distinct persons - supply of goods or supply of services - The transfer of right to do integration testing, installation and marketing software from the...

15. Levy of GST - water charges collected from the customers (residential society) for supply of water under Contract Il - The supply of water in Contract-Il and supply of...