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RCM liability on Rent of House or Offices
Is there any RCM liablity on registered service receiver if service provide is unregistered for below two situation: 1. For residential house rent below than 50,000 1. For Commercial property re... ...
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Minutes of the 47th Meeting of GST Council held on 28th & 29th June 2022
The 47th meeting of the GST Council was held on 28th 29th June, 2022 at Chandigarh under the chairperson-ship of the Hon'ble Union Finance Minister, Ms. Nirmala Sitharaman. The list of Hon'b... ...
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2022 (3) TMI 573 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Input Tax Credit - common services utilized for both taxable as well as exempted supply of Varnika (IMU) and printing press of rupee note located in Mysuru Unit - such as CISF Township Security Serv... ...
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RCM - Residntial Dwelling
As per recent amendment, Service by way of renting of residential dwelling to a registered person by any person is subject to RCM tax. I have two doubts about this entry :- My view is a building is ... ...
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2019 (4) TMI 454 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Reverse Charge u/s 9(4) prior to 13.10.2017 - receipt of supply of goods and / or services from an unregistered person from an unregistered person - N/N. 8/2017 dated 28.06.2017 read with N/N. 38/2017... ...
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2020 (7) TMI 353 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Exemption from GST - Lease Agreement between the Applicant Company i.e. the Lessee and RLDA for a period of 99 years - Amount transferred by the Applicant Company as Security Deposit in pursuance to t... ...
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RCM on rent recd from private limited company
GST Dealer(landlord) has given his property(apartment) on rent to a pvt ltd company (tenant)! however it is used by director for his residential purpose. Whether company(tenant) needs to pay gst unde... ...
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2020 (11) TMI 1060 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Exemption from GST - Lease Agreement between the Appellant Company i.e. the Lessee and RLDA for a period of 99 years - whether amount transferred by the Appellant Company as Security Deposit in pursua... ...
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Important points or check list for GST compliances for the year end closing - Financial year 2022-2023
Compliances under the GST now are requiring a very higher level of attention. Taxpayers have to ensure their vendors compliances also apart from their own compliances, for which implementation of info... ...
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2023 (3) TMI 622 - AUTHORITY FOR ADVANCE RULING, ODISHA
Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as guest house of the registered perso... ...
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Important amendments as per 47th GST Council meeting - Amendments, Exemptions & Rate Changes
Summary of some important amendments made in line with recommendations made in 47th GST Council meeting is as below: E-Invoicing Declaration required As per newly inserted clause (s) ... ...
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Rates for supply of services under IGST Act
Government of India Ministry of Finance (Department of Revenue) Notification No. 8/2017-Integrated Tax (Rate) New Delhi, the 28 th June, 2017 G.S.R. 683(E). - In exercise o... ...
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Rates for supply of services under CGST Act
Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Central Tax (Rate) New Delhi, the 28 th June, 2017 G.S.R. 690(E) - In exercise of th... ...
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Rates for supply of services under UTGST Act
Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 702 (E).- In exercis... ...
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Hostels and PG accommodation services attract @ 12% GST
The AAR, Karnataka, in the case of IN RE: M/S. SRISAI LUXURIOUS STAY LLP [2023 (7) TMI 870 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA ] ruled that hostel and PG accommodation cannot be considered... ...
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Whether RCM is applicable on rent paid to a director of the company
Dear Professionals, Whether rent paid to a director of company is covered under reverse charge mechanism as per Notification 13/2017 (CTR) . The notification says for services provided by ... ...
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GST applicability on Rental income to Director of company
One of our clients is a private limited company; it has given rent and interest to its director. Let's say the interest income was ₹ 15 lakhs and Rental Income was ₹ 6 lakhs. Further... ...
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FAQs on real estate - GST
F. No. 354/32/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 7th May, 2019, New Delhi ... ...
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2023 (4) TMI 44 - APPELLATE AUTHORITY FOR ADVANCE RULING, DELHI
Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - Appellant is also supplier of service while selling such commercial built-up space as an agent on behalf ... ...
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Renting of Residential Dwelling - Impact of Tweaking the Exemptions on Industry
Shelter is a basic human need crucial for survival. It provides security, personal safety and protection from the weather, and prevents ill health and disease. Adequate housing provides people with di... ...