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 July 2020 Year 2020 This

Rate of GST - Pure service or not - the services provided by the ...

Case Laws     GST

July 16, 2020

Rate of GST - Pure service or not - the services provided by the Contractor are pure services of “Operation and Maintenance” of plant devoid of any supply of material or goods in the due process. The services under question fall under Heading 9987 “Maintenance repair and installation (except construction) Services” attracting tax rate of 18%.

View Source

 


 

You may also like:

  1. Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government...

  2. Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services...

  3. Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary -...

  4. 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...

  5. Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

  6. Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved...

  7. Pure service - solid waste management service - Scope of the terms of service agreement - from a plain reading of the aforementioned clause, it appears that the services...

  8. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  9. Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and...

  10. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

  11. The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution....

  12. Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges...

  13. This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant...

  14. Challenged the Ruling pronounced by AAR - Nature of activities as per the EPC Contract - The AAAR concluded that the services provided by the appellant, involving the...

  15. 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...

 

Quick Updates:Latest Updates