Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Liability of GST - Funds received from Govt. of Kerala for ...

GST

August 27, 2020

Liability of GST - Funds received from Govt. of Kerala for paying the cost of the water metro project - the services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is classifiable as pure services falling under service classification code 998339 - Exempt from GST - AAR

View Source

 


 

You may also like:

  1. Classification of project - Difference between irrigation project and water supply project - movement and lifting of water from one point to another cannot be called an...

  2. Pure service - Providing Inspection services in relation to Water Supply and Sewerage to Chennai Metro Water Supply and Sewerage Board (CMWSSB) - Benefit of exemption...

  3. GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

  4. Additions as interest income - compensation received by the assessee - As the business of assessee was set up and had started and there was huge investment made by...

  5. Deduction of interest expenditure of INR u/s 36(1)(iii) - the Assessee has undertaken only one redevelopment project. It is not disputed that interest cost is directly...

  6. Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

  7. Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount - the...

  8. 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...

  9. Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water...

  10. Rate of GST - unbooked 11 units in the project , which did not get the approval for villa from local authorities before 31.03.2019 - levy of old GST rate or new GST rate...

  11. Addition u/s 43B - service tax liability - Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the...

  12. Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the...

  13. Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It...

  14. 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...

  15. Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST...

 

Quick Updates:Latest Updates