Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from Indian Railways, and not a pure agent. The applicant has sub-contracted the task of paying these charges to the operator, who is required to pay the applicant along with GST as per their agreement. The charges paid to Indian Railways do not qualify as pure agent services u/r 33 of CGST Rules, 2017, as the applicant has not procured any additional services. Therefore, the applicant is liable to pay GST on the taxable supplies received from Indian Railways at the following rates: Registration Fee @ 18%, Haulage Charges @ 5%, Right to Use (RU) @ 18%, Stabling Charges @ 18%, Station User Fee @ 5%, Cancellation Charges @ 5%. GST will also be charged on the Security Deposit amount if it is adjusted against any of the above charges, at the respective rate applicable to that charge.
The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from Indian Railways, and not a pure agent. The applicant has sub-contracted the task of paying these charges to the operator, who is required to pay the applicant along with GST as per their agreement. The charges paid to Indian Railways do not qualify as pure agent services u/r 33 of CGST Rules, 2017, as the applicant has not procured any additional services. Therefore, the applicant is liable to pay GST on the taxable supplies received from Indian Railways at the following rates: Registration Fee @ 18%, Haulage Charges @ 5%, Right to Use (RU) @ 18%, Stabling Charges @ 18%, Station User Fee @ 5%, Cancellation Charges @ 5%. GST will also be charged on the Security Deposit amount if it is adjusted against any of the above charges, at the respective rate applicable to that charge.
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