PROFILE 1. Name : K.L.SETHI, Retd. Superintendent (Central Excise, Customs and Service Tax department (Now CGST). 2. Posts held : Inspector and Superintendent. Remained posted in Ranges, Audit Wing, Review Branch , Valuation Branch, Preventive Branch, Adjudication Branch, Technical Branch etc. 3. Qualification : M.A.(English & Psychology) B.Ed. 4.Experience :33 years’ Service in Central Excise, Customs and Service Tax department (Now CGST & Customs) 5. Sportsman : Represented the department for 9 years in Badminton tournaments. 6. Residence : PANCHKULA (HARYANA) 7. Practising as Consultant (GST, ST & Central Excise) for the last 14 years after retirement on 31.3.2012. 8. Email ID : [email protected]
Showing 1 to 16 of 16 Results
Issue Id: 120676
Dear Experts, I want to know the rate of GST for Dietician Services. In my view, it is 18% as per serial no.31 of Notification ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120510
Dear Experts, The following query has been raised by my brother who is Retired Bank Manager (Punjab & Sindh Bank);- "I ...
Read Full Issue Income Tax
Issue Id: 119943
Dear Experts, Does the concept of ''under protest" exist in GST regime ? In my view, it exists because saving Section 174 of CGST Act ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 119938
Dear Experts, Can any one throw light on the meaning and scope of self-plagiarism ? I want reply in detail with examples. Whether it is suable ? ...
Read Full Issue Other Topics
Issue Id: 119900
Dear Experts, I am keen to know who is an author and what are characteristics of an author in real terms. Thanks a lot.
Other Topics
Issue Id: 119182
Dear All Experts, I want to know about the concept of Section 44AD of Income Tax Act. (i) What are its advantages and disadvantages ? (ii) ...
Read Full Issue Income Tax
Issue Id: 118711
Dear Experts, Please reply to my following queries :- (1) What is the time limit for filing application for ...
Read Full Issue Income Tax
Issue Id: 118670
Dear Experts, During the year 2013-14 and 2014-15, the registered dealer (purchaser) did not issue 'C' Form to the seller on account ...
Read Full Issue VAT + CST
Issue Id: 118668
Dear Experts, One of my friends forgot to declare foreign assets and foreign income in Income Tax return for the Financial Year 21-22. Is it ...
Read Full Issue Income Tax
Issue Id: 118665
Dear Experts, One query please. Is deduction on account of interest on education loan admissible under Income Tax Act ? If so, under which ...
Read Full Issue Income Tax
Issue Id: 118550
Dear Experts, Zero rated supply, NIL rated supply, Exempt supply, Non-taxable supply, NON-GST supply are altogether different terms. NIL rate ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 118468
Dear Experts, One of my clients intends to switch over to composition scheme from regular GST registration. Is there any ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 114883
Dear Experts, Balance Sheet is a statotory document. Under which Section of the Income Tax Act or Company Act ?
Income Tax
Issue Id: 112300
The issuance of Central Excise Rules, 2017 and Cenvat Credit Rules, 2017 vide Notification Nos.19/17-CE(NT) and 20/17-CE(NT) both dated 30.6.17 and ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 109974
Dear all experts, If I gift one FD of more than Rs.one lakh to my wife, whether interest earned on that FD will be ...
Read Full Issue Income Tax
Issue Id: 109965
Dear all Experts, I want citation of a case law. There is CESTAT judgement wherein it has been held that, ...
Read Full Issue Service Tax
11276 Replies on 5103 Issues
Issue Id: 121054
Dear Respected Members, We have two entities engaged in the business of supplying security guard services: A Private Limited Company A ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121052
One of my client has received a DRC-01A u/s 74 notice from the SGST department. Now in this case we have the original tax invoicel and e-way ...
Read Full Issue VAT + CST
Issue Id: 121048
Dear Experts, Mr. B having onsite solar power purchase agreement with Mr. A wherein Mr. A has installed & owns solar & metering connection ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121046
Dear experts One of the client had on account of a technical glitch in the portal while filing TRAN-1 reversed the eligible ITC in the books of ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121043
One of the client had on account of a technical glitch in the portal while filing TRAN-1 reversed the eligible ITC in the books of account in 2018. ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121042
Dear Experts, I would appreciate your guidance on the following GST matter concerning exports of services. Background: I exported ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121041
A printer undertakes printing of religious books such as the Bible, Quran, Bhagavad Gita, and extracts or translations thereof. The content is in the ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121040
Dear Sir / Madam In MOOWR Scheme, Entire Duty portion (BCD+SWC+IGST) is Exempted or Not. or IGST should pay in upfront at that time of ...
Read Full Issue Customs - Exim - SEZ
Issue Id: 121039
Whether Input Tax Credit (ITC) on the Plant and Machinery of a Solar Power Plant installed for captive consumption in a cement manufacturing unit is ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121037
Dear Experts, I seek your valuable opinion on the following issue concerning Rule 86B of the CGST Rules. Facts: An ASMT-10 (Scrutiny ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121033
A person located in India is engaged exclusively in the export of services to a client located outside India. The services qualify as "export of ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121032
GSTR 1 filled by supplier and the ITC has been auto populated in GSTR-2B as per GSTR 2B purchaser claimed ITC. Now the department has send ASMT 10 ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121031
ABC, a company incorporated outside India, operates an online marketplace connecting Indian freelancers with overseas clients similar to platforms ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121029
Sir, A TP has filed replies along with supporting documents. While passing order U/s 73, certain additional tax liability was demanded based on ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121028
I filed GSTR-1 with a few B2B invoices. No Compensation Cess was entered, and the HSN summary also shows zero cess. But after filing, each invoice is ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121027
JDA signed in Feb 2023 Project completed in July 2026 Residential apartments Builder has charged landlord 3.75% CGST and 3.75% SGST are ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121026
Hi everyone, whether rule 86B which prescribes mandatory 1% payment of tax in cash is applicable to Compensation Cess charged on output supply?
Goods and Services Tax - GST
Issue Id: 121024
Eligibility of Input Tax Credit (ITC) on Lease of a Sugar Factory under a Rehabilitate-Operate-Transfer (ROT) Agreement Covering Land, Building, ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121022
My client issued an invoice dated 26.05.2026 and reported it in GSTR-1. Soon after, he realised it was issued against the old GSTIN of the buyer. ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121019
Sirs, Supplier has shifted to New Premises. Distance from Old Premises to New Premises is merely 2 Kms and within city limits. Stock value is ...
Read Full Issue Goods and Services Tax - GST
Showing 1 to 9 of 9 Results
Tariff-linked GST for hotel restaurant services alters rate and input tax credit entitlement based on unit-level accommodation values.
Amendments tie the tax rate for hotel restaurant services to the actual value of individual accommodation units by redefining declared tariff and specified premises, creating higher-rate treatment with input tax credit and lower-rate treatment without credit, with an opt-in declaration for the higher-rate regime. The core dispute concerns whether the phrase "any unit of accommodation" triggers a premises-wide classification when one or more units exceed the tariff threshold or whether tax remains invoice-wise and room-wise determined by transaction value. (AI Summary)
Goods and Services Tax - GST
Classification of non-manufacturing services: excluded from concessional manufacturing heading and liable to standard GST rate under residual heading.
Non-manufacturing services are excluded from HSN Heading 9988, which is limited to manufacturing services performed on physical inputs owned by others; the CGST definition of "manufacture" requires emergence of a new product with distinct name, character and use, and pre GST case law supplies many processes held not to be manufacture. The Board's Circular separates job-work entry (id) from manufacturing entry (iv), and absent a specific HSN for non-manufacturing activities those services will fall under the residual heading attracting the standard GST rate, creating a need for a separate HSN entry. (AI Summary)
Goods and Services Tax - GST
Threshold for registration: mixed suppliers face mandatory GST registration despite separate goods and services exemptions, prompting calls to raise the ceiling.
Threshold for registration treats mixed suppliers as subject to a single aggregate ceiling under Section 22(1), obliging registration and compliance even where separate exemption limits for goods and services would not. This mismatch means very small businesses supplying both goods and services face mandatory registration, recordkeeping and return-filing burdens despite aggregate turnovers that, if assessed separately, would fall below tax-exemption floors, so the author urges raising the registration threshold for mixed suppliers and simplifying related compliance. (AI Summary)
Goods and Services Tax - GST
Nursing a grudge harms mental health and can lead to physical illness; prayerful forgiveness promotes healing and prevention.
Sustained negative emotions such as hatred, jealousy and revenge are portrayed as psychological root causes that can produce physical illnesses; directed prayer therapy-regular, sincere prayers wishing well for others-purges these negative thought patterns and thereby removes the root cause, with multiple case examples of chronic ailments resolving after a period of prayer without medical or surgical intervention, and an emphasis on prevention by replacing ill will with positive thoughts and forgiveness. (AI Summary)
Other Topics
Reverse Charge Mechanism: ITC is claimable only after time of supply and payment evidence, not for prior month liabilities.
ITC under reverse charge becomes claimable only when the recipient's liability arises as per the time of supply rules and the recipient furnishes both the self invoice and evidence of tax payment into the Electronic Cash Ledger; therefore, ITC credited from tax paid in the current month cannot be used to discharge liabilities of a prior month where the Electronic Credit Ledger balance was nil or insufficient. (AI Summary)
Goods and Services Tax - GST
Threshold exemption under GST effectively nullified by mandatory registration and reverse charge, burdening small businesses.
The article argues that the statutory threshold exemption under GST is largely illusory because numerous categories (inter-state suppliers, casual taxable persons, reverse-charge supplies, electronic commerce operators, persons required to deduct or collect tax, voluntary registrants and Composition opt-ins) are compelled to register irrespective of turnover; the inclusion of exempt supplies in aggregate turnover and reverse charge obligations force many small suppliers into registration and tax compliance, while administrative and compliance costs further burden them. (AI Summary)
Goods and Services Tax - GST
Point of taxation rules: advance tax on renting triggers immediate tax liability, challenging delayed deposit practices.
Advance receipts for renting of immovable property fix the point of taxation at the date of receipt, so service tax is payable from that date; however, existing service tax payment schedules permit deposit on a monthly or quarterly basis, allowing providers to retain collected tax and causing alleged interest loss to the exchequer. The author urges amending the payment timetable so tax collected on advances is deposited promptly to avoid unjust enrichment. (AI Summary)
Service Tax
Other than negative list classification enables arbitrary taxation, risking abatements and reverse charge entitlements for taxpayers.
The article calls for abolition of the Other Than Negative List, arguing it functions as a residual catch all allowing arbitrary taxation of disputed or omitted services. It warns that such classification can deprive assessees of classification dependent benefits, including abatements and the Reverse Charge Mechanism, and that ambiguities should be resolved in favour of the taxpayer. The author criticises reliance on non statutory accounting codes and likens the category to a previously abolished residual tariff item, urging united opposition by service taxpayers. (AI Summary)
Service Tax
Taxability of tree-planting may attract service tax unless specifically exempted; amendment urged to prevent litigation.
Planting trees performed for a government authority is neither listed in the Negative List nor covered by the Mega Exemption Notification, and therefore currently falls within the residual "Other Than Negative List" taxable category; the author contends that planting is horticultural/agricultural in nature and urges insertion of planting or horticulture into the Negative List or exemption schedule to prevent service tax liability, show-cause notices and litigation. (AI Summary)
Service Tax
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28 Dec 2025 
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