Home Highlights May 2018 Year 2018 This

You may also like:

1. Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.

2. Levy of GST - GST to be paid on Management Fee/Administrative charges only or otherwise complete billing amount - employer portion of EPF & ESl amount of the bill are...

3. Levy of GST - job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis - scope of supply - the activity is liable to GST @5%

4. Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

5. Scope of supply - charging of battery - activity of supply of electrical energy - The charging of electric battery is an activity amounting to supply service, i.e.,...

6. Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

7. Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare...

8. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

9. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

10. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

11. Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...

12. Levy of GST - time of supply - point of taxation - period involves both pre-GST period as well as post GST regime - flats allotted to land owner by the builder - As per...

13. Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government...

14. Levy of GST - supply or not - recovery of subsidised value from employees for providing canteen facility - The supply of the food/beverages, although at subsidized...

15. Levy of GST - Applicability of RCM - manufacturer and supplier of exempted goods - Levy of tax or otherwise on a particular supply does not have a bearing on the...