HSN (Harmonized System of Nomenclature) code 9966 pertains to the rental services of transport vehicles with operators. This classification under the GST is crucial for businesses involved in providing rental services for various types of transport vehicles, including cars, buses, trucks, and more.  Recent changes have refined the application and tax implications of this code, affecting how businesses operate and ...

Hey there, tax enthusiasts! Today, we’re diving into a fascinating GST ruling involving M/s Ashish Arvind Hansoti, a business involved in constructing commercial properties. If you’ve ever wondered about the intricacies of claiming Input Tax Credit (ITC) for construction projects, this case has some valuable insights! M/s Ashish Hansoti sought clarity on whether they could claim ITC on GST paid ...

Hey there, fellow finance enthusiasts! Today, we’re diving into an interesting case about Yulu Bikes Pvt. Ltd., a company that’s making urban commuting fun and eco-friendly in Bengaluru with their e-bikes and bicycles. If you’ve ever wondered how GST applies to such innovative services, you’re in for a treat! So, what’s the buzz about? Yulu Bikes went to the GST ...

Exporting services from India can sometimes get tangled in the web of regulatory language and technical jargon. Circular No. 161/17/2021-GST, issued on September 20, 2021, aims to clear up some of this confusion, particularly around the conditions defining the “export of services” under the Integrated Goods and Services Tax (IGST) Act, 2017. This circular addresses a specific concern: whether services ...

Are you confused whether you should avail ITC on canteen service provided to the employees or not? The tax authority should not penalize you for such a mistake. To avoid this confusion, one of the taxpayers has asked the same from the Authority for Advance Rulings.  In view of the application from  M/s. Dormer Tools India P Ltd, the Gujarat ...

If you have a confusion about taxation on your goods or services or both, you can file an application before the Authority of Advance Rulings (AAR) under GST. This is like getting an opinion from the department as per GST Act 2017.  So, I have brought one of the AAR cases which can help in understanding the GST implications on ...

When it comes to Goods and Services Tax (GST) in India, the concepts of “distinct persons” and “related persons” play a crucial role. These terms have specific definitions and implications under GST law, which affect registration and tax liabilities.  Before starting it, I will tell you the distinct persons and related persons are not specifically defined but with few conditions, ...

If you are a registered taxpayer, and not received any kind of notice from the department, you are the luckiest one right. Since, the implementation of the Goods and Services Tax (GST) Act in India has gone through many ups and downs and regular updates that make a registered taxpayer very difficult to follow compliance.  As per GST Act (CGST ...

When it comes to understanding GST (Goods and Services Tax), one of the key concepts is the “place of supply.” This determines which state or country has the authority to tax a particular transaction. If you’re new to GST and find this concept confusing, don’t worry! We’re here to explain it in simple terms, especially focusing on Section 13 of ...

If you’ve ever thought about buying or investing in gold, you’ve probably heard about GST on gold and wondered what it means for you and how to calculate so that a jeweler should cheat you. If you are engaged in the Gold Jewelry business, this article is going to benefit you too.  Let’s break it down together in simple terms, ...