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 April 2022 Year 2022 This

Levy of GST - Valuation - reimbursement amount received by the ...

Case Laws     GST

April 30, 2022

Levy of GST - Valuation - reimbursement amount received by the Applicant from Trainer - Stipend and other expenses incurred - Both the Agreements attached by the applicant as 'Specimen Copies” in respect of the subject application do not provide a clear picture of the actual facts in respect of the present matter and therefore, the questions raised cannot be answered, due to incomplete and inconclusive documentation submitted by the applicant in respect of the subject application. - AAR

View Source

 


 

You may also like:

  1. Levy of GST - reimbursement by Industry Partner to YAS of the stipend paid to students - The applicant is only a conduit for the payment of stipend and the actual...

  2. Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said...

  3. Valuation - inclusion of stipend paid tot he trainees, as per the agreement - Pure Agent - The amount of stipend received by the applicant from the Entities/Training...

  4. Levy of GST - valuation - reimbursed amount of Stipend received from Industry Partner to be distributed to the trainees at actuals - pure agent service - the stipend...

  5. Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not...

  6. Levy of GST - Valuation - GST at 18% on reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure...

  7. Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

  8. Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount - the...

  9. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

  10. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

  11. Levy of GST - On Job trainee - applicant acts as a pure agent - the applicant is only a conduit for the payment and the actual service is by the trainee to the trainer....

  12. Valuation - coal excavated from the Mine - The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental...

  13. Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third...

  14. Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

  15. Applicability of GST registration - Tamil Nadu Labour Welfare Board - The applicant being a person liable to pay GST, has to get registered under GST - The rental income...

 

Quick Updates:Latest Updates