GST Queries
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...
Sat, 11 Aug, 2018 at 4:08 PM
Taxes to be subsumed
Taxes not to be subsumed
Central taxes
Central excise duty
Basic customs duty
Additional Duties of Excise (Goods ...
Tue, 4 Jul, 2017 at 4:43 PM
Alcohol for human consumption and electricity are outside the tax net of GST. Further, five petroleum products viz. petroleum crude, motor spirit (petrol), ...
Tue, 4 Jul, 2017 at 5:20 PM
Nature of transaction
Description
Taxes applicable
Intra-state supply
Service provider and place of supply are in same state
CGST + SGST
...
Tue, 4 Jul, 2017 at 5:24 PM
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...
Tue, 4 Jul, 2017 at 5:25 PM
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...
Tue, 4 Jul, 2017 at 5:27 PM
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...
Tue, 4 Jul, 2017 at 5:28 PM
For goods, a four rate tax structure has been agreed which is tabulated as follows.
Particulars
Rate
Nil rated goods
0%
Lower rate (Ite...
Tue, 4 Jul, 2017 at 5:31 PM
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...
Tue, 4 Jul, 2017 at 5:53 PM
The following category of persons are required to obtain registration irrespective of their turnover:
Persons making inter-State taxable supplies
Casua...
Tue, 4 Jul, 2017 at 5:54 PM