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GST on Rent of Shop, Offices, Flats, Land etc.

In this article, we will discuss about the applicability of GST on Rental Income from renting the commercial property as well as residential property, and we will also see various examples on inter-state and intra-state transactions. Applicability of GST on Rent The …

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GST Council Meeting

37th GST Council meeting in held on 20th September 2019 in Goa. This meeting was much awaited by many industries as they are expecting rate cuts. The major decisions taken in this meeting are Changes related to GST returns Composition taxpayers are …

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GST on Commission Agents

Agent is defined in CGST act as “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of …

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GST on Import

Article 269A of constitution mandates that import of goods or services in India is considered as Inter-state trade. Therefore, import of goods or services is considered as interstate supply and is liable for payment of IGST. IGST on the import of services …

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GST on Education Services

Education is defined as “Education is a process of training and developing the knowledge, skill and character of students by normal schooling.” Taxation of education services is a sensitive issue as it is the basic right of every person to get an …

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How to cancel an e-Way bill

Rule 138 of CGST Rules define the provisions of the e-Way bill. A registered person needs to generate an e-way bill where the goods need to be moved from one place to another and the value of such goods is more than …

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Deemed Export under GST

What is Deemed Export? “Deemed Exports” refers to supplies of goods manufactured in India which are notified as deemed exports under Section 147 of the CGST/SGST Act, 2017. It is to be noted that services are not considered as deemed exports. The …

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Zero Rated Supply

As per section 2(47) of the CGST Act, 2017, a supply is said to be exempt, when it attracts nil rate of duty or is specifically exempted by a notification or kept out of the purview of tax (i.e. a non-GST supply). …

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Casual Taxable Person in Goods and Service Tax

For some persons, it is hard to maintain a fixed place of business due to seasonable nature of their industry. Also, if they have to register as a regular taxable person then they have to file monthly or quarterly return on a …

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Mixed Supply & Composite Supply under GST

Mixed Supply A mixed supply is one in which two or more individual supplies of goods or services are made as a single supply but such supply does not constitute as a composite supply. For example, a departmental store makes a package …

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