Index - General Issues
1. Scope of Supply
2. Input Tax Credit
3. Refund
4. Zero Rated Supply / Intermediary
5. Audit by Tax Authorities
6. E-way Bill
7. Search and Seizure
8. GST Registrations
9. Demand and Recovery
10. Appeals
11. Payment of tax
12. Input Service Distributor
13. Transitional Credit
14. Offences and Penalties
15. Miscelleneous
Scope of Supply
- Supply transactions (7)
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether GST is leviable on services consumed outside India ?
- Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
- Whether GST can be demanded twice if either supplier or recipient has already discharged the tax liability ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
- Whether amounts received under a revenue sharing agreement are liable to GST ?
- Whether transfer of independent part of business as going concern is exempt from GST ?
- Outward related parties transactions (4)
- Whether GST is leviable on corporate guarantee without consideration between related parties ?
- Whether GST is leviable on employee recoveries ?
- Whether GST is leviable on transaction between Branch Office and Head Office?
- Whether GST is leviable on transaction between Liaison Office and Head Office?
- Valuation of Supply (3)
- Reverse Charge Transactions (4)
- Whether a Limited Liability Partnership (LLP) qualifies as a body corporate for the purpose of discharging liability under reverse charge ?
- Whether renting of a residential dwelling to a registered person attracts GST under reverse charge ?
- Whether GST is payable under reverse charge on services provided by a Director ?
- Whether GST is leviable on ocean freight ?
- Composite/ mixed supply (1)
- Pure agent (1)
