TaxTMI 
TaxTMI 
Clarifications regarding GST in respect of certain services.
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....itable Activities and thus, exempt under Sl. No. 1 of notification No. 1136-F.T. [12/2017-ST (Rate)]. Hostel accommodation services do not fall within the ambit of charitable activities as defined in para 2(r) of notification No. 1136-F.T. [12/2017-ST (Rate)]. However, services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent are exempt. Thus, accommodation service in hostels including by Trusts having declared tariff below one thousand rupees per day is exempt. [Sl. No. 14 of notification No. 1136-F.T. [12/2017-ST (Rate)] refers] 2. Is GST leviable on the fee/amount charged in the....
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....Commissions have been vested with the powers of a civil court under CPC for issuing summons, enforcing attendance of defendants / witnesses, reception of evidence, discovery / production of documents, examination of witnesses, etc. (4) Every proceeding in these Commissions is deemed to be judicial proceedings as per sections 193 / 228 of IPC. (5) The Commissions have been deemed to be a civil court under CrPC. (6) Appeals against District Commissions lie to State Commission while appeals against the State Commissions lie to the National Commission. Appeals against National Commission lie to the Supreme Court. In view of the aforesaid, it is hereby clarified that fee paid by litigants in the Consumer Disputes Redressal Commissions are no....
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....of import of these goods would be available for discharging IGST on rental services. Thus, only the value added gets taxed. [Sl. No 17(vii) of notification No. 1135-F.T. [11/2017-ST (Rate)] dated 28.06.17 as amended refers]. 5. Is GST leviable in following cases: (1) Hospitals hire senior doctors/ consultants/ technicians independently, without any contract of such persons with the patient; and pay them consultancy charges, without there being any employer- employee relationship. Will such consultancy charges be exempt from GST? Will revenue take a stand that they are providing services to hospitals and not to patients and hence must pay GST? Health care services provided by a clinical establishment, an authorised medical practitioner o....
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....sourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST. (3) Food supplied to the in-patients as advised by the doctor / nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable. 6. Appropriate clarification may be issued regarding taxability of Cost Petroleum. As per the Production Sharing ....