Summary of GST Changes in Budget 2025
Posted On February 3rd, 2025
Note: CGST Act means Central Goods and Services Tax Act, 2017 Amendments carried out through the Finance Bill, 2025 will come into effect from the date when the same will […]
Posts Tagged ‘Recipient’
Compensation Cess of 0.1 percent on taxable goods supplied to exporter
Posted On January 20th, 2025
New Delhi, the 16th January, 2025 G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of […]
Fees received by Regulatory Commissions to discharge statutory duty not lia...
Posted On January 16th, 2025
Note – The Electricity Act makes no distinction between the regulatory and adjudicatory functions which it vests in and confers upon a Commission. Those functions are placed in the hands […]
Supplies in independant capacity under a bipartite agreement not intermedia...
Posted On January 16th, 2025
Note – The Petitioner manages IT infrastructure, editorial and content creation activities, customer support and custom usage report generation for the clients of its parent company situated in USA. Queries […]
Supply and installation of solar power generating sets a composite supply t...
Posted On January 15th, 2025
Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]
Assigning of leasehold rights on immovable property not liable to GST as it...
Posted On January 9th, 2025
Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]
Clarification on ITC where supply is under Ex-works terms
Posted On January 2nd, 2025
North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]
Clarification on Place of supply on OIDAR services to unregistered persons
Posted On January 2nd, 2025
North Block New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]
Clarification on GST liability on vouchers
Posted On January 2nd, 2025
North Block New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]
GST Council Recommendations 55th Council Meeting Held on 21st December 2024
Posted On December 22nd, 2024
Jaisalmer, Rajasthan, 21 st December 2024 The 55th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in Jaisalmer, Rajasthan, today. The […]
