• RCM liability on Rent of House or Offices

  Is there any RCM liablity on registered service receiver if service provide is unregistered for below two situation: 1. For residential house rent below than 50,000 1. For Commercial property re... ...

• 2022 (3) TMI 573 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

  Input Tax Credit - common services utilized for both taxable as well as exempted supply of Varnika (IMU) and printing press of rupee note located in Mysuru Unit - such as CISF Township Security Serv... ...

• Minutes of the 47th Meeting of GST Council held on 28th & 29th June 2022

  The 47th meeting of the GST Council was held on 28th 29th June, 2022 at Chandigarh under the chairperson-ship of the Hon'ble Union Finance Minister, Ms. Nirmala Sitharaman. The list of Hon'b... ...

• RECENT DEVELOPMENTS IN GST

  According to RBI s monetary policy announced on 9 th October, 2024 , inflation has moderated and inflation and growth balance is well poised. RBI looks at FY 2025 GDP growth at 7.2% and that India s g... ...

• Minutes of the 52nd meeting of the GST Council held on 07th October 2023

  The 52nd meeting of the GST Council was held on 7th October, 2023 under the Chairpersonship of the Hon'ble Union Finance Minister, Smt. Nirmala Sitharaman at Sushma Swaraj Bhawan, New Delhi. The l... ...

• 2019 (4) TMI 454 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

  Reverse Charge u/s 9(4) prior to 13.10.2017 - receipt of supply of goods and / or services from an unregistered person from an unregistered person - N/N. 8/2017 dated 28.06.2017 read with N/N. 38/2017... ...

• 2020 (7) TMI 353 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Exemption from GST - Lease Agreement between the Applicant Company i.e. the Lessee and RLDA for a period of 99 years - Amount transferred by the Applicant Company as Security Deposit in pursuance to t... ...

• RCM - Residntial Dwelling

  As per recent amendment, Service by way of renting of residential dwelling to a registered person by any person is subject to RCM tax. I have two doubts about this entry :- My view is a building is ... ...

• 2020 (11) TMI 1060 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Exemption from GST - Lease Agreement between the Appellant Company i.e. the Lessee and RLDA for a period of 99 years - whether amount transferred by the Appellant Company as Security Deposit in pursua... ...

• Important amendments as per 47th GST Council meeting - Amendments, Exemptions & Rate Changes

  Summary of some important amendments made in line with recommendations made in 47th GST Council meeting is as below: E-Invoicing Declaration required As per newly inserted clause (s) ... ...

• Rates for supply of services under IGST Act

  Government of India Ministry of Finance (Department of Revenue) Notification No. 8/2017-Integrated Tax (Rate) New Delhi, the 28 th June, 2017 G.S.R. 683(E). - In exercise of the powers conferred by su... ...

• Rates for supply of services under CGST Act

  Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Central Tax (Rate) New Delhi, the 28 th June, 2017 G.S.R. 690(E) - In exercise of the powers conferred by sub-s... ...

• Rates for supply of services under UTGST Act

  Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 702 (E).- In exercise of the powers conferred ... ...

• Important points or check list for GST compliances for the year end closing - Financial year 2022-2023

  Compliances under the GST now are requiring a very higher level of attention. Taxpayers have to ensure their vendors compliances also apart from their own compliances, for which implementation of info... ...

• RCM ON FEES TO PAID TO LOCAL AUTHORITIES

  Dear Experts Entry No.5 of Notification No.13/2017- Central Tax [Rate] dated 28/06/2017 reads as mentioned in the table below. But nowhere the nature of services supplied by the Central Government, St... ...

• Whether RCM is applicable on rent paid to a director of the company

  Dear Professionals, Whether rent paid to a director of company is covered under reverse charge mechanism as per Notification 13/2017 (CTR) . The notification says for services provided by ... ...

• RCM on rent recd from private limited company

  GST Dealer(landlord) has given his property(apartment) on rent to a pvt ltd company (tenant)! however it is used by director for his residential purpose. Whether company(tenant) needs to pay gst unde... ...

• GST applicability on Rental income to Director of company

  One of our clients is a private limited company; it has given rent and interest to its director. Let's say the interest income was ₹ 15 lakhs and Rental Income was ₹ 6 lakhs. Further... ...

• FAQs on real estate - GST

  F. No. 354/32/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 7th May, 2019, New Delhi ... ...

• 2023 (4) TMI 44 - APPELLATE AUTHORITY FOR ADVANCE RULING, DELHI

  Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - Appellant is also supplier of service while selling such commercial built-up space as an agent on behalf ... ...

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