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 February 2022 Year 2022 This

Taxable supply of services or not - privity of contract - income ...

Case Laws     GST

February 17, 2022

Taxable supply of services or not - privity of contract - income earned from conducting Guest Lectures - income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka - Since no information is forthcoming with regard to the recipient of services, the service in question merits classification under SAC 9983 and attracts GST at the rate of 18%. - AAR

View Source

 


 

You may also like:

  1. Vouchers are instruments representing value that facilitate supply of goods or services. They qualify as movable property and constitute 'goods' under GST laws. Trading...

  2. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  3. Classification of supply - Works contract - divisible supply or not - The instant contract shall be treated as an indivisible single contract thereby the O&M contract...

  4. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

  5. Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

  6. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  7. Classification of Supply - AMC contract - The said contract merits to be considered to be a composite supply of service, and principal supply is service inasmuch as the...

  8. This case deals with the disallowance of expenditure u/s 14A of the Income Tax Act, which pertains to expenditure incurred in relation to exempt income. The key points...

  9. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

  10. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

  11. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

  12. Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...

  13. TDS u/s 194J - non deduction of TDS from payments made to Guest faculties - the remuneration paid to Guest Faculty is drawn from contingency/wages head in the light of...

  14. Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

  15. Levy of GST - Works contract or not - service of transportation of goods by road to be provided by the company under one of its contracts - Even if the considerations...

 

Quick Updates:Latest Updates