GST Levy and Collection : Free study Material
Here is the Free Study material on GST Levy and Collection
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Recent News on GST Levy and Collection
GST on Frozen Sheep / Goat Carcass Supplied in unit container : AAR order
Free Study Material on GST Levy
GST on Penal Interest : CBIC clarification 28.06.2019
GST Scope of Supply : Free Study Material
GST Composite Supply and Mixed Supply : Free Study Material
GST Composition Scheme : Free Study Material
GST Exemption : Free Study Material
GST levy on rental income of Charitable entity
GST levy on Donations received by Charitable entity
Applicability of GST on Free Sample Supplies
Pay GST for RTI : Tamil Nadu Housing Board
GST levy on Sale of flats by Member of Society before completion
GST Levy : FAQs Part 1: by CA Satbir Singh I Taxheal.Com
GST on Transferable Development Rights (TDRs)
GST on Transfer of business as going concern
Deferment of GST levy till Time of Supply : ICAI seeks clarification
[Video] GST Rates on Disc Brake Pad Clarified by Circular : GST News 440
[Video] GST Rates on Bus Body Building Activity clarified by Circular : GST News 439
[Video] GST Rates on Cotton Quilts Clarified by Circular : GST News 438
[Video] GST Rates on Human Blood Plasma Clarified by CBIC : GST News 437
[Video] GST Rates on Drinking Water clarified by CBIC : GST News 436
[Video] [GST Rates on Tamarind Kernel Powder clarified by circular : GST News 435
[Video] GST Rates on Refined Beet & Cane Sugar clarified by Circular : GST News 434
[Video] GST Rates on Fortified Toned Milk Clarified by Circular : GST News 433
Relevant GST Circulars
Circular No. 102/21/2019-GST Dated 28.06.2019 GST on additional / penal interest- Clarification
Circular No 93/12/2019 GST : IGST on trading of PSLC by banks on e-Kuber portal of RBI
Circular No 92/11/2019 GST : treatment of sales promotion scheme under GST
Circular No 52/26/2018 GST Dated 09.08.2018 : GST rates on various goods and services Clarified
GST on warehousing of Agricultural produce : 23rd GST Council Meeting Decision on 10.11.2017
Relevant Sections of CGST Act on GST Levy and Collection
GST Levy and Collection is covered in CHAPTER III LEVY AND COLLECTION OF TAX under GST Act 2017
Section 7. Scope of supply.
Section 8. Tax liability on composite and mixed supplies.
Section 9. Levy and collection.
Section 10. Composition levy.
Section 11. Power to grant exemption from tax.
Relevant judgments on GST Levy and Collection
GST Payable
IGST on importer on Ocean Freight are ultra vires to the IGST Act : HC
GST on Compensation paid to parties if agreement could not materialize : AAR
Pay GST on Services by Club to its members against subscription/ membership fees : AAAR
GST on Interest on short term loan charged by Del Credere Agent : AAR Ruling
Mid-day meals & Anganwadi meals is Supply under GST : AAR
GST on sweeping service to the Govt : AAR Clarify
Pay GST on printing the Bible under specific orders from foreign party : AAR
GST applicable on cheque bouncing charges: AAR
Pay GST on subscription & membership fee received for social welfare activities : AAR
Pay GST on commission from website users or Pundits : AAR
Pay GST on Lotteries : CALCUTTA HC
5% GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR
5% GST Rate and HSN code for Nonwoven Rice Bags : Tamil Nadu AAR Clarify
5% GST rate for Coir Pith ; Tamil Nadu AAR
Pay 18% GST on Agricultural Seedling Tray : Tamil Nadu AAR
Pay GST for issuance of Pollution under Control Certificate for vehicles : Goa AAR
Pay GST on sale of commercial super built up area on behalf of MOHUA
GST on advance for sale of villas before completion : Goa AAR
GST payable on Medicines supplied by hospital pharmacy to out-patient : AAR
GST Payable on Free complimentary IPL Tickets : AAR
12% GST on supply of Aadhaar Cards : AAR
18% GST on printing and supply of Polyvinyl chloride cards (PVC)
5% GST on supply of ‘Printing of cheque books'(where the paper is being supplied by the banks) : AAR
5% GST on food, drinks and & snacks sold in Multiplex : AAR
GST on Sale of religious goods in Satsang by Charitable Trust : AAR
GST payable on activities between corporate office and units located in other states : KARNATAKA AAR
Pay GST on transportation charges even if transporter isn’t a GTA: Maharashtra AAR
10% GST on Truck mounted cranes being special purpose motor vehicles; HARYANA AAR
Pay GST on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR
Pay GST on Service provided to body Corporate created by Govt : ODISHA AAR
Pay GST on Rakhi : WEST BENGAL AAR
Pay GST on Cheque dishonour fee : RAJASTHAN AAR
Pay GST on Compensation received by Tenant for alternate accommodation : MAHARASHTRA AAR
Pay GST on sale of undivided share of land : Delhi AAR
Importer has to Pay IGST on ocean freight : AAR
Pay GST on Abhivahan Shulk collected by forest department in respect of forest produce : AAR
How to pay GST on transportation & allied services relating to goods supply : AAR Clarified
GST payable on rental premises taken by Hospital on lease : AAR
GST on Frozen Sheep / Goat Carcass Supplied in unit container : AAR order
GST not Payable
No GST on salaries of expat employees for services to Indian Office of foreign company : AAR
GST not applicable on interest free security deposit : AAR
No GST Payable by liaison Office in India : Tamil Nadu AAR
No GST on license Fee for sale of liquor for human consumption : HC
No GST on Service of maintenance of Parks by society to Govt or local authority : AAR
No GST even if toll charges collected by sub contractor : AAR
No GST on Frozen meat sold in packaged form : Haryana AAR
No GST on Cold storage services of agricultural produce :RAJASTHAN AAR
No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR
No GST on Goods sold on high seas sale basis : AAR
No GST on toll charges for using forest road /marg sudharan shulk : AAR
No Service Tax on Notice Pay Recovery by Employer from Employee : HC
NO Service Tax on Notice Pay recovery from Employee :
Other
Other Material on GST Levy
Maharashtra GST : Revision in Package Scheme of Incentives, 2013
Pingback: Notification No 21/2019 Central Tax : Procedure for quarterly tax payment