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GST - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Composition Scheme - value of supply of any exempt services ...

GST

October 14, 2017

Composition Scheme - value of supply of any exempt services shall not be taken into account

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  2. Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc.

  3. Interest receipt or discount on deposits, loans or advances, which is exempted, shall not be considered for computing aggregate turnover in order to determine...

  4. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

  5. Whether the service provided by the appellant as a visiting network service provider shall be treated as exempt service and Cenvat credit shall be limited to 35% - AT

  6. GST - Generation of E-way bill / Challan shall be mandatory (irrespective of value) in case of interstate movement of goods for Job work or by exempted persons in case...

  7. Exempted supply or not - supply of services to Solid waste management, Garbage Collection, Disposal, Water Supply, Cleaning of Colony - Pure Services - Chhattisgarh...

  8. Availment and utilisation of input tax credit (ITC) - where common credit on inputs or input services partly used for effecting taxable supplies and partly for effecting...

  9. Exempted supply of services under IGST - Notification as amended

  10. Single Invoice-cum-bill of supply for supply of taxable as well as exempted goods or services to an unregistered person under GST.

 

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