Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

GST ON SOCIETY CHARGES

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 6-11-2017 Last Replied Date:- 7-11-2017 - GST Update on society charges collected by builder:- A builder is supposed to collected an amount for repairs and maintenance of flats. This collect .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nsferred to the society. This issue has been under litigation in service tax regime. In service tax regime, there were number of decisions on this issue wherein it was held that there is no need to pay the tax on these society charges collected by bu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

date deals is an insight into how the collection of society charges shall be treated in GST regime and whether the benefit of above cited decisions can be claimed or not. A transaction is leviable GST if it falls in the definition of supply as given .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Sched .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

actions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the rec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ransactions that are to be treated as- (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. The analysis of above definition makes it clear that to come in purview of supply , there should b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

will be termed as supply . In the case of supply, no consideration is involved. In general, if the consideration is not involved, it will not be treated as supply . However, certain activities are specified in Schedule I which will be considered as s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

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

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version