Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Levy of tax - SGST/CGST Act - setting up of a comprehensive CCTV ...

Case Laws     GST

March 11, 2019

Levy of tax - SGST/CGST Act - setting up of a comprehensive CCTV based city surveillance system for state government - the activity is supply of services - And therefore the amount received for the supply of services post GST are taxable under the provision of GST Act.

View Source

 


 

You may also like:

  1. Scope of the term 'Original Works' - setting up of a comprehensive CCTV based city surveillance system - the activity is nothing but a composite supply of Works...

  2. Advance ruling system for residents - it appropriate to recommend to the Central Government to consider the efficacy of the advance tax ruling system and make it more...

  3. Higher depreciation @ 60% on CCTV cameras and Control access systems - the Control access systems and CCTV cameras are peripherals attached to computer systems only and...

  4. Classification of goods/services/both - rate of tax - coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a...

  5. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  6. The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

  7. Input tax credit (ITC) - Blocked Credits - Section 17(5) of the CGST Act, 2017 - taxes paid on procurement of goods and/or services for installation of various parts of...

  8. Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

  9. Online filing, processing and system based approval of MEIS applications in respect of SEZ shipping bills

  10. The guidelines outline operational framework for Free Trade and Warehousing Zones (FTWZ) and warehousing units in Special Economic Zones (SEZ). Key points include strict...

  11. Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

  12. Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - The AAR observed that, there can be no dispute in this...

  13. Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or not - Section 3 clearly states if vehicle is not liable for registration, then the respondent is not...

  14. Demand of service tax - there must be a ‘levy of Tax’ for anyone to claim the benefit of exemption from such ‘levy of Tax’. The Department could have come up with...

  15. Recording of investigation by way of videography - the need for comprehensive videography, and the installation of CCTV cameras in all investigating agencies has been...

 

Quick Updates:Latest Updates