Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
