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Showing 61 to 65 of 65 Records Search Text: GST applicable on residential rent RCM limit |
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| Articles (12) Case-Laws (19) Circulars (14) Forum (8) Manuals (3) News (3) Notifications (6) |
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2022 (10) TMI 910 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Levy of GST - payments made by PTCUL to UK CAMPA as Compensatory Afforestation Value - Net Present Value and recovery made towards dwarf species cost - payments made by PTCUL to Divisional Forest Officer (DFO) towards lease rent - scope of Government as laid under section 2(53) of the Central Goods Service Tax (CGST) Act, 2017 - supply of services or not - section 12AA registered entity of The Income Tax Act 1961 or not - reverse charge mechanism or not - GST on compensation paid by PTCUL to DFO... ... ...
2021 (8) TMI 785 - AUTHORITY FOR ADVANCE RULING, GUJARAT Local Authority or not - levy of GST - procurement of security services received from any person other than body corporate under reverse charge mechanism - advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism - Deductor of tax or not - Local Authority or government entity/governmental authority? - applicability of sl. no. 3 of N/N. 12/2017 Central Tax (Rate), sl. no. 3 of N/N.09/2017 IGST (Rate) and N/N. 13/2017-Central tax (Rate) dated 28-06-... ... ...
Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act The Government of India, under Notification No. 10/2017 dated June 28, 2017, specifies categories of services subject to integrated tax under the reverse charge mechanism (RCM) as per the Integrated Goods and Services Tax Act, 2017. The notification lists various services, including those provided by non-taxable territory residents, goods transport agencies, legal advocates, arbitral tribunals, and more, where the tax is payable by the service recipient. The notification outlines exceptions and conditions for certain services, such as those provided by the government, insurance agents, and direct selling agents, among others, and includes definitions and explanations relevant to the application of RCM.
Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act The notification from the Government of India outlines services subject to the reverse charge mechanism (RCM) under the Central Goods and Services Tax (CGST) Act, effective from July 1, 2017. Under RCM, the recipient of specified services is liable to pay the tax instead of the supplier. The services include those provided by goods transport agencies, individual advocates, arbitral tribunals, sponsors, government entities, directors, insurance agents, recovery agents, and more. Exceptions and conditions are specified for certain services, such as those provided to government departments or registered entities. The notification includes definitions and clarifications for terms used within the context of the CGST Act.
Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act The notification issued by the Government of India under the Union Territory Goods and Services Tax (UTGST) Act specifies services subject to reverse charge mechanism (RCM) for union territory tax. The recipient of services, rather than the supplier, is responsible for paying the tax in certain categories. These include services provided by goods transport agencies, individual advocates, arbitral tribunals, sponsors, government entities, and others, to specified recipients such as factories, societies, business entities, and registered persons. Exceptions and conditions apply, such as forward charge options and specific service exclusions for government departments and agencies. The notification took effect on July 1, 2017.
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