SEZ s are Special Econonic Zones with various tax concessions for the production of goods and services by SEZ units as per the provisions...

Renting of residential dwelling to normal individuals is exempted service as per Notification no.12/2017-CTR and thus no GST is payable...

Affordable housing attracts GST at 1% on total value charged upto Rs 45 lakhs (or 1.5% on two thirds value of an affordable housing...

Please read proviso to Section 50(1) of CGST Act 2017. "Provided that the interest on tax payable in respect of supplies made during a...

Yes GST payable if diesel is used as a component as some service, though diesel as an independent supply is out of GST. We all agree that...

OIDAR services providers like Netflix, Google, Facebook etc from abroad to the individuals in India are not exempt but are liable for...

Affordable housing attracts GST at 1% on total value charged upto Rs 45 lakhs (or 1.5% on two thirds value of an affordable housing...

GST on movie tickets in India is 12% on the basic price of the ticket less than Rs 100 as per Notification 11/2017- CTR as amended by the...

There are two transactions here. Exchange of old jewelry by an individual and sale of new jewelry by the gold shop to the individual who...

Whether Section 73/74 of CGST Act 2017 contain standalone provisions to impose penalty or penal provisions contained in Section...

There are two kinds of methods of payment of GST on reverse charge mechanism (RCM) ,under Section 9(3) and 9(4) of CGST /SGST Act,2017....

GST is charged on two thirds amount on under construction flats as per Notification 11/2017- CTR read with explanation thereunder. If the...

Understanding 4th proviso to Section 20 of IGST Act,2017 which  is extracted below for reference: "Provided also that in case where the...

When a person in travel and tourism industry, buys a package for accommodation and transport services from hotels under an agreement and...

GST rates for services is prescribed through Notification No.11/2017-CTR dt 28.6.2017. GST rates from 1.7.2017 to 30.9.2019. Prior to...

Yes. Freight forwarder is required to pay IGST on RCM basis as per Notification 10/2017- ITR on the amounts paid to shipping company in...

All goods and services exported are zero rated supplies. Zero rated supply is defined under Section 16 of IGST Act,2017.That means tax...

SEZ s are Special Econonic Zones with various tax concessions for the production of goods and services by SEZ units as per the provisions...

Unlike under Central Excise Valuation Section 4A of Central Excise Act 1944 to charge excise duty on goods on MRP basis, there is no pari...

Healthcare services by way of diagnosis or treatment or care for illness, injury, deformity ,abnormality or pregnancy in any recognised...