Shipyaari Care Desk

Goods and Services Tax (GST) is a destination based consumption tax and is levied on the supply of goods and services. Destination based consumption tax wo...

  Taxes to be subsumed Taxes not to be subsumed Central taxes Central excise duty Basic customs duty Additional Duties of Excise (Goods ...

Alcohol for human consumption and electricity are outside the tax net of GST. Further, five petroleum products viz. petroleum crude, motor spirit (petrol), ...

Nature of transaction Description Taxes applicable Intra-state supply Service provider and place of supply are in same state CGST + SGST ...

Under the GST law, a State has been defined to include a Union Territory having a Legislature. Given that both, Delhi and Pondicherry have State Legislature...

Basic Customs Duty and IGST will be paid on the import of goods. Education cess will continue to be payable on the Basic Customs Duty. Further, Safeguar...

Swachh Bharat Cess and Krishi Kalyan Cess will be subsumed under GST and hence, will not be charged on the invoices raised post 1 July. Additionally, Educat...

For goods, a four rate tax structure has been agreed which is tabulated as follows. Particulars  Rate  Nil rated goods 0% Lower rate (Ite...

Every supplier (including through his agent) who makes a taxable supply of goods and / or services which is leviable to tax under GST law, and whose pan-Ind...

The following category of persons are required to obtain registration irrespective of their turnover: Persons making inter-State taxable supplies Casua...