If tariff changes between booking and actual usage, which rate will be...
Declared tariff at the time of supply of this service would apply.
Whether the deductee can claim the input tax credit on the deduction...
No. The tax deducted at source is not input tax credit. However, the amount deducted shall be credited to the electronic cash ledger (upon...
Whether an amount in the form of royalty or any...
The Government provides license to various companies including Public Sector Undertakings for exploration of natural resources like oil, hydrocarbons, iron ore, manganese, etc. For...
Whether a Government Department, required to deduct tax ...
The Government Department is required to take registration as a normal taxpayer only if it makes a taxable supply of goods and/or services and...
What is the concept called ‘tax deduction ...
As per section 51 of the CGST Act, 2017, the Government may mandate (a) a department or establishment of the Central Government or State...
Can the supplier of services claim the tax paid under reverse charger...
Yes. The supplier of services may claim the input tax credit on the amount of tax paid under reverse charge mechanism subject to the...
Would services in relation to supply of ...
Supply of a motor vehicle meant to carry more than twelve passengers by way of giving on hire to a state transport undertaking is...
What is the scope of ‘pure services’ mentioned in the...
In the context of the language used in the notification, supply of services without involving any supply of goods would be treated as supply...
Whether reverse charge is applicable to services provided by Government or local authorities?
Yes, reverse charge is applicable in respect of services provided by Government or local authorities to any person whose turnover exceeds Rs.20 lakhs (Rs.10...
A small business entity is carrying on a business relating to consulting engineer services...
If turnover of the entity is less than the limit of Rs. 20 lakhs in a financial year, no tax would be payable. The ...
