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

Rate of GST - The service provider and the service recipient are ...

Case Laws     GST

March 30, 2019

Rate of GST - The service provider and the service recipient are immaterial for the determination of beneficiary of this concessional rate of GST. That is, if the works contract services provided by the main contractor or sub-contractor are pertaining to the railways, the concessional rate of 12% GST is allowed

View Source

 


 

You may also like:

  1. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

  2. Liability of service recipient to pay (reimburse) service tax to the server provider - SC

  3. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  4. Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

  5. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

  6. Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in...

  7. CENVAT credit - Refund claim - input services - man power recruitment service and security service - Section 68 (2) is a special mechanism for shifting part liability to...

  8. Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a...

  9. Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

  10. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  11. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

  12. Place of supply of services. - In order to examine whether Section 13(3)(b) of the IGST Act is applicable, it is necessary to identify the service provider and the...

  13. Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -...

  14. ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped

  15. Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if...

 

Quick Updates:Latest Updates