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 October 2019 Year 2019 This

Supply or not - activity of depositing the timber / wood by the ...

Case Laws     GST

October 23, 2019

Supply or not - activity of depositing the timber / wood by the applicant in the Depot - There is no provision in the GST Act for shifting of the tax liability and considering that as a deemed discharge of liability. There are two supplies of timber involved in the chain of transactions, one when the timber is handed over to the depot by the applicant and the second when the timber is sold by the depot. Both are independent supplies in the eyes of the GST Act and hence the tax needs to be discharged at both stages.

View Source

 


 

You may also like:

  1. Supply or not - activity of depositing the timber by the Appellant to the Government Timber Depot - The Depot officials also give lot numbers to the timber logs...

  2. Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System...

  3. Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

  4. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

  5. Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

  6. Nature of activity - business or not - activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only -...

  7. Classification of supply - activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis - If the activity of fabrication and...

  8. Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply...

  9. Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no...

  10. Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

  11. Classification of services - rate of GST - body building activity on the chasis provided by the principal - it is a supply of body of the vehicle and the activity of...

  12. Classification of supply - supply of goods or supply of services - The applicant's submissions as well as the submissions of the jurisdictional officer that, the work of...

  13. Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service?...

  14. Classification of supply - supply or goods or supply of services - the activities rendered by the applicant to its members - amount collected by rotary is pooled...

  15. Requirement of registration - Tamil Nadu Skill development Corporation(TNSDC) - The applicant is not an SSC approved by the NSDC - In the instant case the activities of...

 

Quick Updates:Latest Updates