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Search results for: supply under gst

New GST Rate from 01st January 2023

New GST Rates on Fruit Pulp, Boxes, Cattle Feed from Jan 2023

From January 1st, 2023, the GST rate was reduced for a few commodities in India. Furthermore, few were GST-exempt. On December 30, 2022, the Central Board of Indirect Taxes and Customs (CBIC) released new CGST notifications, putting into effect changes announced at the 48th GST Council meeting earlier in the same month. The GST rates […]

Gujarat AAR's Order for M/s. Vikas Centre For Development

No GST on Afforestation of Mangrove Species by Charitable Institutions

According to the Gujarat Authority for Advance Ruling (AAR), the nonprofit organization’s afforestation activities are GST-exempt. The two-person bench of Amit Kumar Mishra and Milind Kavatkar noted that mangrove plantation efforts fall within the category of charity activity. Since the applicant is a charitable trust registered under Section 12AA of the Income-tax Act of 1961, […]

Chhattisgarh GST AAR's Order for M/s.Anju Parakh

Chhattisgarh AAR Levies GST on Vaccines Provided Via Hospital’s Shop

The Chhattisgarh Authority for Advance Ruling (AAR) ruled that the supply of vaccines over the counter through a separate pharmacy run by a hospital is subject to GST. Anju Parakh, the petitioner, requested a preliminary judgment about the application of Goods and Services Tax to vaccinations administered by doctors at their clinic (OPD). The applicant […]

Gujarat GST AAR's Order for M/s. Ridhi Enterprise

GST AAR Applies 5% Tax on Food & Beverages Items Prepared in Restaurants

Gujarat’s Authority for Advanced Ruling (GAAR) has decided that food and drinks made in a restaurant would be subject to GST at the rate of 5% whether eaten there or as part of takeout. However, if an item or beverage is provided over the counter but not produced in a restaurant, it is not considered […]

Short Summary of GST Circular No. 188/20/2022

GST Circular No. 188/20/2022 for Refund by an Unregistered Person

The method for submitting a request for a refund by an unregistered person under the GST system has been defined by the Central Board of Indirect Taxes and Customs (CBIC). Considering the cases that have been brought to light, where unregistered purchasers, had a contract or arrangement with a builder for the provision of services […]

GST Circular No. 184/16/2022 for ITC Eligibility

Brief Details About GST Circular No. 184/16/2022 for ITC Eligibility

The Central Board of Indirect Taxes and Customs (CBIC) specified that the entitlement of ITC in which the supply place is defined for the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017. Under clause (a) of the mentioned subsection, the supply place of the services through the […]

CBIC Updates GST ITC Claiming Rules

CBIC Modifies GST Input Tax Credit Claiming Rules Under 37A

Under the GST act, an assessee would need to reverse the ITC that was claimed by 30th November for the case when his supplier could not deposit the dues the taxes via 30th September. PAN-linked mobile along with the email could be used with biometric authentication or GST Registration. The Central Board of Indirect Taxes […]

GST Input Tax Credit Disclosures in Annual Returns

Deep Study of Tax Credit Disclosures in Annual GST Returns

The GST law would pose the major purpose of the tax which is to get collected merely on the value-added. A method is there in India via which the tax suffered at the before time would be permitted to get lessened from the tax subjected to get paid on the supplies. The same prevents the […]

Test Purchase for Checking GST Evasion

GST: Retailers Expect Govt to Stop Conducting ‘Test Purchase’

The traders, particularly those who function on a low scale, would seek that the State Government leave the practice test purchase that the commercial tax department performed, under provisions of the Goods and Services Tax. In Tiruchi district, the department performed Test Purchases at about 165 outlets over a 3-week period complying with the issuance […]

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