Daily Archives: August 21, 2017

GST on Services received by Govt from outside India

  Question 14: Would services received by Government, a local authority, a governmental authority from a provider of service located outside India be taxable under GST ? Answer: No tax is payable on the services received by the Government / local authority/ governmental authority from a provider of service located outside India. However, the exemption… Read More »

Category: GST

GST on Services provided by Department of Posts of India

  Question 12: The Department of Posts provides a number of services. What is the status of those services for the purpose of levy of tax? Answer: The services by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Government or Union territory are not… Read More »

Category: GST

GST on transport services provided by Government / local authorities

Question 8: What are the transport services provided by the Government or local authorities exempt from tax under GST ? Answer: Transport services provided by the Government to passengers by — (i) railways in a class other than— (a) first class; or (b) an air-conditioned coach; (ii) metro, monorail or tramway; (iii) inland waterways; (iv)… Read More »

Category: GST

GST on Services by one Dept. of Govt to another Dept.

Question 7 : Would services provided by one department of the Government to another Department of the Government be taxable under GST ? Answer: Services provided by one department of the Central Government / State Government to another department of the Central Government/ State Government are exempt under notification No. 12/2017-Central Tax (Rate), dated 28.06.2017… Read More »

Category: GST

What is meaning of local authority under GST Act

Question 4: Who is a local authority? Answer: Local authority is defined in clause (69) of section 2 of the CGST Act, 2017 and means the following: • a “Panchayat” as defined in clause (d) of article 243 of the Constitution; • a “Municipality” as defined in clause (e) of article 243P of the Constitution;… Read More »

Category: GST

What is meaning of Government under GST

Meaning of Government under GST Question 3: What is the meaning of ‘ Government ’ ? Answer: As per section 2(53) of the CGST Act, 2017, ‘Government’ means the Central Government. As per clause (23) of section 3 of the General Clauses Act, 1897 the ‘Government’ includes both the Central Government and any State Government.… Read More »

Category: GST

Are Government or local authority liable to pay GST

Question 2: Are Government or local authority or governmental authority liable to pay GST? Answer: Yes. The Government or a local authority or a governmental authority is liable to pay tax on supply of services other than the services notified as exempt or notified as neither a supply of goods nor a supply of services… Read More »

Category: GST

What are Govt Services on which GST needs to be Paid ?

GST on Government Services Question 1: Are all services provided by the Government or local authority exempted from payment of tax under GST ? Answer: No, all services provided by the Government or a local authority are not exempt from tax. As for instance, services, namely, (i) services by the Department of Posts by way… Read More »

Category: GST

GST on Government Services FAQs

GST on Government Services Question 1: Are all services provided by the Government or local authority exempted from payment of tax ? Answer: No, all services provided by the Government or a local authority are not exempt from tax. As for instance, services, namely, (i) services by the Department of Posts by way of speed… Read More »

New Form 29B Notified for MAT audit by CBDT : Download

MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF DIRECT TAXES] NOTIFICATION New Delhi, the 18th August, 2017 INCOME-TAX G.S.R. 1028(E).—In exercise of the powers conferred by sub-section (4) of section 115JB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules… Read More »

Redefine Business Vertical definition under GST : ICAI suggestion

Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 2. Business Vertical definition w.r.t to Ind AS Section 2(18) of the CGST Act provides that “business vertical” means a distinguishable component of an enterprise that is engaged in supplying an individual product or service or a group of related products or… Read More »

Category: GST

GST Issues : Re-development of Existing Land Structure

Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 8. Re-development of Existing Land Structure Sr. No. 3(i) of Notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 provides that: (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale… Read More »

Category: GST

Section 100 Himachal Pradesh GST Act 2017 : Appeal to the Appellate Authority

Section 100 Himachal Pradesh GST Act 2017 ( Section 100 Himachal Pradesh GST Act 2017  explains Appeal to the Appellate Authority and is covered in CHAPTER-XVII ADVANCE RULING ) Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal… Read More »

Section 99 Himachal Pradesh GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

Section 99 Himachal Pradesh GST Act 2017 ( Section 99 Himachal Pradesh GST Act 2017  explains Constitution of Appellate Authority for Advance Ruling and is covered in CHAPTER-XVII ADVANCE RULING )  Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Appellete Authority to be known as “Himachal Pradesh Appellate Authority for Advance Ruling… Read More »

Section 98 Himachal Pradesh GST Act 2017 : Procedure on receipt of application

Section 98 Himachal Pradesh GST Act 2017 ( Section 98 Himachal Pradesh GST Act 2017  explains  Procedure on receipt of application and is covered in CHAPTER-XVII ADVANCE RULING )  Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call… Read More »

Section 97 Himachal Pradesh GST Act 2017 : Application for advance ruling

Section 97 Himachal Pradesh GST Act 2017 ( Section 97 Himachal Pradesh GST Act 2017  explains Application for advance ruling and is covered in CHAPTER-XVII ADVANCE RULING )  Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee… Read More »

Section 96 Himachal Pradesh GST Act 2017 : Constitution of Authority for Advance Ruling

Section 96 Himachal Pradesh GST Act 2017 ( Section 96 Himachal Pradesh GST Act 2017  explains Constitution of Authority for Advance Ruling and is covered in CHAPTER-XVII ADVANCE RULING ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Himachal Pradesh Authority for Advance Ruling : Provided that… Read More »

Section 95 Himachal Pradesh GST Act 2017 : Definitions Advance Ruling

Section 95 Himachal Pradesh GST Act 2017 ( Section 95 Himachal Pradesh GST Act 2017  explains Definitions and is covered in CHAPTER-XVII ADVANCE RULING ) Definitions 95. In this Chapter, unless the context otherwise requires,– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in… Read More »

Section 93 Himachal Pradesh GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section 93 Himachal Pradesh GST Act 2017 ( Section 93 Himachal Pradesh GST Act 2017  explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided… Read More »

Section 91 Himachal Pradesh GST Act 2017 : Liability of guardians, trustees etc.

Section 91 Himachal Pradesh GST Act 2017 ( Section 91 Himachal Pradesh GST Act 2017  explains Liability of guardians, trustees etc. and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by… Read More »

Section 90 Himachal Pradesh GST Act 2017 : Liability of partners of firm to pay tax

Section 90 Himachal Pradesh GST Act 2017 ( Section 90 Himachal Pradesh GST Act 2017  explains Liability of partners of firm to pay tax and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in… Read More »

Section 89 Himachal Pradesh GST Act 2017 : Liability of directors of private company

Section 89 Himachal Pradesh GST Act 2017 ( Section 89 Himachal Pradesh GST Act 2017  explains Liability of directors of private company and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013, (18 of 2013) where any tax, interest or penalty due… Read More »

Section 88 Himachal Pradesh GST Act 2017 : Liability in case of company in liquidation

Section 88 Himachal Pradesh GST Act 2017 ( Section 88 Himachal Pradesh GST Act 2017  explains Liability in case of company in liquidation and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal… Read More »

Section 87 Himachal Pradesh GST Act 2017 : Liability in case of amalgamation or merger of companies

Section 87 Himachal Pradesh GST Act 2017 ( Section 87 Himachal Pradesh GST Act 2017  explains Liability in case of amalgamation or merger of companies and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of… Read More »

Section 86 Himachal Pradesh GST Act 2017 : Liability of agent and principal

Section 86 Himachal Pradesh GST Act 2017 ( Section 86 Himachal Pradesh GST Act 2017  explains Liability of agent and principal and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly… Read More »

Section 85 Himachal Pradesh GST Act 2017 : Liability in case of transfer of business

Section 85 Himachal Pradesh GST Act 2017 ( Section 85 Himachal Pradesh GST Act 2017  explains Liability in case of transfer of business and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole… Read More »

Section 84 Himachal Pradesh GST Act 2017 : Continuation and validation of certain recovery proceedings

Section 84 Himachal Pradesh GST Act 2017 ( Section 84 Himachal Pradesh GST Act 2017  explains Continuation and validation of certain recovery proceedings and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act,… Read More »

Section 83 Himachal Pradesh GST Act 2017 : Provisional attachment to protect revenue in certain cases

Section 83 Himachal Pradesh GST Act 2017 ( Section 83 Himachal Pradesh GST Act 2017  explains Provisional attachment to protect revenue in certain cases and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or… Read More »

Section 82 Himachal Pradesh GST Act 2017 : Tax to be first charge on property

Section 82 Himachal Pradesh GST Act 2017 ( Section 82 Himachal Pradesh GST Act 2017  explains Tax to be first charge on property and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in… Read More »

Section 81 Himachal Pradesh GST Act 2017 : Transfer of property to be void in certain cases

Section 81 Himachal Pradesh GST Act 2017 ( Section 81 Himachal Pradesh GST Act 2017  explains Transfer of property to be void in certain cases and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or… Read More »

Section 80 Himachal Pradesh GST Act 2017 : Payment of tax and other amount in instalments

Section 80 Himachal Pradesh GST Act 2017 ( Section 80 Himachal Pradesh GST Act 2017  explains Payment of tax and other amount in instalments and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing,… Read More »

Section 78 Himachal Pradesh GST Act 2017 : Initiation of recovery proceedings

Section 78 Himachal Pradesh GST Act 2017 ( Section 78 Himachal Pradesh GST Act 2017  explains Initiation of recovery proceedings and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of… Read More »

Section 77 Himachal Pradesh GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

Section 77 Himachal Pradesh GST Act 2017 ( Section 77 Himachal Pradesh GST Act 2017  explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State… Read More »

Section 76 Himachal Pradesh GST Act 2017 : Tax collected but not paid to Government

Section 76 Himachal Pradesh GST Act 2017 ( Section 76 Himachal Pradesh GST Act 2017  explains Tax collected but not paid to Government  and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or… Read More »