Binding effect of government circulars: administrative clarifications do not bind courts or quasi judicial authorities and cannot create estoppel. Government circulars and clarifications represent administrative understanding of statutory provisions and do not bind courts or quasi judicial authorities; they cannot create an estoppel against the statute and do not prevent recovery of tax lawfully leviable despite prior communications to taxpayers.
Service elements in works contracts taxable when classifiable under construction or erection services, not limited to a new label. Service elements within a composite works contract that correspond in nature to Commercial or Industrial Construction Service, Construction of Complex Service or Erection, Commissioning or Installation Service are taxable under those service heads; such service elements need not be classified exclusively under the subsequently inserted sub clause, and levy under the existing defined service categories is proper based on the substantive character of the activities.
Resident firm classification for advance ruling expands eligible applicants under service tax advance ruling framework. Notification declares resident firm as a class of persons eligible for advance rulings under section 96A of the Finance Act, 1994 for service tax. It defines "firm" to include partnerships under the Indian Partnership Act, limited liability partnerships (including those without a company partner), sole proprietorships, and One Person Companies, and links the term "resident" to the meaning in the Income-tax Act as applicable to a resident firm.
A registered person opting for composition scheme is not allowed to make any inter-State outward supplies of goods. Therefore, what would happen if someone from outside the state wants to purchase goods? Will it make any difference, if the person from outside the state is not a registered person?
22 July, 2017
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Composition scheme prohibits inter state outward supplies, triggering immediate withdrawal and normal GST liability if violated. A registered person availing the composition scheme cannot make inter state outward supplies; place of supply outside the state requires issuance of a ... Summary
Composition scheme prohibits inter state outward supplies, triggering immediate withdrawal and normal GST liability if violated.
A registered person availing the composition scheme cannot make inter state outward supplies; place of supply outside the state requires issuance of a Bill of Supply only, and an inter state supply triggers immediate withdrawal of the composition scheme by operation of law. Withdrawal converts liability to tax under normal provisions, requires filing FORM GST CMP-04 electronically, and exposes the person to additional tax and penalty determination by the proper officer if composition was wrongly availed.
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