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 ...

Whether services provided by Government or a local authority to...

The  expression  “special  category  States”  provided in Explanation  (iii) to section  22 of the CGST  Act, shall  mean the States as specified in sub-clause...

Whether fines and penalty imposed by Government or a local authority for violation...

No.   This   gets   covered   under   the   exemption   by way  of  tolerating  non-performance of  a  contract  for  which consideration in the form of fines or...

Whether services in the nature of change of land use, commercial building approval,...

Regulation of land-use, construction  of buildings and other services listed in the Twelfth Schedule to the Constitution which  have  been  entrusted   to  Municipalities   under...

What is the significance of services provided...

Non-performance   of   a   contract    or   breach    of contract  is one of the conditions normally  stipulated  in the Government  contracts  for supply  of goods  or...

What are the functions entrusted to a Panchayat under Article 243G of the Constitution?

The functions  entrusted  to a Panchayat  under the Eleventh Schedule to Article 243G of the Constitution are as under: (i) Agriculture, including agricultural extension. (ii) Land...

What are the functions entrusted to a municipality under Article 243W of the Constitution...

The functions  entrusted  to a municipality  under the Twelfth Schedule to Article 243W of the Constitution are as under: (a) Urban planning including town planning. (b)...

Whether the exemption is applicable to online information ...

No.  Online  information  and  database  access  or retrieval services received by Government or local authorities from non taxable territory for any purpose including furtherance...

Would services received by Government, ...

No tax is payable  on the services  received  by the Government  / local authority/ governmental  authority  from a provider  of  service  located  outside  India....

What is the scope of agency services provided by the Department...

The Department of Posts also provides services like distribution  of mutual  funds,  bonds,  passport  applications, collection  of  telephone  and  electricity  bills  on  commission basis. ...