GST Queries

What is GST? When is GST expected to be implemented?
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 w...
Mon, 3 Jul, 2017 at 8:03 PM
Which of the existing taxes are proposed to be subsumed under GST?
  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
What supplies are outside the purview of the levy of GST?
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
Who is required to pay GST?
GST is payable by any person making taxable supplies of goods and services and whose turnover [on a pan-India basis of all offices having the same Permanent...
Tue, 4 Jul, 2017 at 5:21 PM
How does one determine the nature of the GST that will be applicable on a supply?
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
Will Delhi and Pondicherry be considered as Union Territories for the purpose of levy of CGST and UTGST?
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
What is the nature of taxes / duties payable on imports and who is liable to pay such tax?
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
Will any cess be levied on the provision of services?
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
What will be the various rates of GST?
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
How do I determine whether I am required to obtain registration under GST?
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