Tag: GST

Part-4 Definition of Services in GST

In this presentation, we have discussed about definition of services and why lawmakers intended it to be broad based and having a wide amplitude.. We have also discuss definition of money and securities.. One of the most interesting part is how lawmakers have thought of including immovable property in the Tax Net of GST but refrained from doing so and to reconsidered After the expiry ...

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Part-3 Definition of Goods

Definition of goods in GST. The Discussion becomes imperative since first an activity or transaction has to fall under goods or services and then only it would be classified as Supply under the provisions of the Act.. We would be taking up the definition of Services Next alongwith whether immovable property are services in GST and what is covered under the purview of money and ...

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Part-2 Scope of Supply and Consideration in GST

This Video Presentation Discusses about Scope of Supply and What is Meant by Consideration in GST.. Our Effort is to share concepts of GST with an overall Understanding and Understanding the Scope of Supply without Discussing Definition about “Consideration”, “Goods”, “Services”, “Person” and “Business” would be Incomplete.. This video discusses the term “Consideration” and subsequent videos would discuss the other term and then rounding up ...

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#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s all about when customer decides to pay Service Charges to the Hotel/Restaurants and Menu Card of Hotel/Restaurants

Levy of Service Charges/Tips for the distribution amongst the staff is a common practice in case of hotels/restaurants. In this matter, it would be apt to highlight that Department of Consumer Affairs Food and Public Distribution, New Delhi issued Guidelines No. J-24/9/2014-CPU(pt.) on dated 21st April 2017 provided that the levy of service charges would be subject to consent of the customers and no customer ...

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#GSTCase-98-Summary and References of Rulings by AAR-Daman And Diu and DNH

#GSTCASE-98-SUMMARY AND REFERENCES OF RULINGS BY AAR-DAMAN AND DIU AND DNH CA ARPIT HALDIA  Orders by AAR are coming thick and fast. Although binding precedent of orders is very limited but still these decisions help us in having a broader understanding of law. In the present series we would be giving a birds eye view of the decisions by AAR alongwith the relevant subject and ...

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