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- Scope of Supply
- Composite/ mixed supply
- How to identify supply as Composite or Mixed supply and their taxability ?
How to identify supply as Composite or Mixed supply and their taxability ?
Issue Favourable to Tax Payer ?:- no
Held - To qualify any supply as a "composite supply", the following conditions must be satisfied:
- There must be two or more taxable supp.....
Issue Favourable to Tax Payer ?:- yes
Held - It is evident AMSL extends training for up-skilling rural youth under the DDU-GKY project, wherein the programs are residential. In order to.....
Issue Favourable to Tax Payer ?:- no
Held - The applicant is providing boarding and lodging facilities and other services which are taxable under CGST Act 2017. The applicant has submi.....
Issue Favourable to Tax Payer ?:- no
Held - As per Section 2 (74) of the CGST Act the term “mixed supply” means two or more individual supplies of goods or services, or any combina.....
Issue Favourable to Tax Payer ?:- not applicable
Held - Ruling per: Smt. K. Latha Member SGST:
The Hostel, Boarding and other facilities are given to the candidates as enrol.....
Issue Favourable to Tax Payer ?:- no
Held - The supply of hosiery goods followed by the supply of goods under promotional scheme shall not take place for a single price. As the supply .....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
