Team GST-Online

Team GST-Online

Whether Purchasing Used Jewellery from Unregistered Person and further sold to other person attracts GST?

Case: Attica Gold Pvt. Limited dated 23.03.2020 Query: a) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale...

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Whether Supply of DVDs\CDs with a Dongle falls under the definition of ‘E-Book’

Case: Venbakkam Commandur Janardhanan, (Propreitor Law Weekly Journal ) dated 27.02.2020 Query: 1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification...

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Requirement of GST Registration by Medical Store run by Charitable Trust

Case: Nagri Eye Research Foundation dated 19.05.2020 Query: 1. Whether applicant is required to be registered Medical Store run by Charitable Trust? 2. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate) GUJ_AAR_08_2020_19.05.2020_NERFDownload

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Interest Received from Personal Loan, PPF, Saving Bank Account would be considered for calculating the threshold limit of Rs. 20 Lakh for Registration in GST?

Case: Shree Sawai Manoharlal Rathi dated 19.05.2020 Query: 1. Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? 2. Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? 3. Whether Interest received...

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Is Malabar Parota and Whole Wheat Parota is different from Plain Chapatti or Roti?

ID Fresh Food (India) Pvt. Ltd.-KAR/ADRG/38/2020 dated 22.05.2020 Query: Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%? Ruling: The Product of 'Parota' is classified under Chapter Heading 2106 and is not covered entry No. 99A of Schedule I to the Notification No. I/2017-Central Tax (Rate) dated 28.06.2017, as amended vide...

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Whether Contractor can claim benefit of Concessional Rate of GST under Entry (v)(da) of Notification No. 11/2017-C.T.(Rate) dt. 28.06/2017

Shapoorji Pallonji and Company Private Limited Mumbai, dated 26.12.2019 Query: 1. Whether the Applicant, being the Contractor at Joyville, Virar, will be eligible for concessional rate of Goods and Service under Entry (v) (da) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.01/2018-Central Tax (Rate) with effect from 25.01.2018 and discharge Goods and Services Tax at the rate of 12%? 2. Whether the building...

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Applicability of Notification No. 45/2017 and 47/2017- Whether Applicant can sell Goods at Concessional Rate to distributors, who sell those Goods to Notified Institution engaged in Scientific Research in the Specified Area.

Equitron Medica Private Limited-GST/ARA/30/2019-20/B- 07, Mumbai, dated 17.01.2020 Query: 1. Whether we can sell our product to our dealer / distributor by charging GST @ 5.00% as per the notification no.45/2017 & 47/2017? 2. Can a certificate issued by the end user (scientific research organization) mentioning the name of the manufacturer (WE in this case) & the name of the seller (our distributor) be held...

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