Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

GST Chargeability, Goods and Services Tax - GST

Issue Id: - 113920
Dated: 3-7-2018
By:- Yogesh Khetrapal
GST Chargeability

  • Contents

Mr. A (registered dealer) moves on a project on behalf of Company ABC Ltd., received Hotel Bill in the name of ABC Ltd. and claim reimbursement of the same in addition to very nominal amount against D.A.

Whether Mr. A can show receipts as Pure Agent?

Whether Hotel Bill can be taken aside from GST Chargeability?

Whether it makes any difference if Mr. A is running his own Co. XYZ Ltd. and raise the Invoice for professional Services on ABC Ltd. in addition to the reimbursements against Hotel and D.A. and receives the fund in the name of XYZ Ltd.

Please also advice TDS implications to be taken care through ABC Ltd.

Post Reply

Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 3-7-2018
By:- KASTURI SETHI

Examples of Pure Agent are C & F Agent, Customs House Agent, Travel Agent etc.


2 Dated: 3-7-2018
By:- Ganeshan Kalyani

Pure agent provision is applicable in your case.


3 Dated: 4-7-2018
By:- YAGAY and SUN

TDS as applicable on commission payments would be deductable on such transactions.


4 Dated: 4-7-2018
By:- Yogesh Khetrapal

Respected Experts,

Thanks for your suggestion.

Still I would like to clarify Whether Hotel Bill can be taken aside from GST chargeability?

Whether it makes any difference if Mr. A is running his own Co. XYZ Ltd. and raise the Invoice for professional Services on ABC Ltd. in addition to the reimbursements against hotel and D.A. and receives the fund in the name of XYZ Ltd.

Please also advice TDS implications to be taken care through ABC Ltd.

With Thanks & Regards,


5 Dated: 5-7-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Your case is still more be elaborated.

There are two occasions.

1. A undergoes a project on behalf of ABC Limited. What is the consideration? Whether the TA bill is received from the employee who is working under the control of A?

2. A raises the invoice for professional services on ABC in his own company XYZ Limited. In this case the TA bill is raised by the employee of XYZ limited. In my opinion the professional charges including DA are liable for valuation under GST laws and liable for tax.

In the second case ABC is to recover TDS as per income tax provisions viz.under section 194J.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||