Q. An Hospital registered under GST is paying rent to the landlord who is not registered under GST. Is reverse charge applicable on such hospital ? and if yes, then whether the hospital can claim input of such gst paid under RCM ? Please clarify ?
Ans.
Renting of commercial property is taxable in GST. If the landlord is urd, than hospital needs to pay rcm on commercial rent and the eligibility of itc shall he determined in accordance with rule 42/43.
Q. A person registered under gst hiring trucks from open market and proving them to GTA registered under GST on freight basis without issuing consignment note . GTA further issuing consignment note and providing services of transportation to its customer . Then in this situation what is the tax liability under GST of GTA and registered person proving trucks to GTA .
Ans.
As per notification no 12/2017 CGST tax rate, renting of vehicle to GTA is exempt under GST. As per notification no 11/2017 CGST tax rate, outward supply provided by GTA if tax paid under forward charge is taxable (5% or 12%) whichever option they exercise. And if GTA opt for RCM than outward supply is exempt.
Q. How to claim the refund under GST for the goods exports to Nepal without payment of tax. The goods are transport through roadways (ie lorries) for which there will be no EGM (Export General Manifest), In Statement-3 [rule 89(2) (b) & 89(2)(c)] Which is in excel Sheet, it is asking for EGM Details like Reference No and Date, which is not available, how to proceed.
Ans.
When the goods are transported from India to Nepal via road, they give document on border with unique number generated. You need to enter that.
Q. MY CLIENT NEW FACTORY BUILDING CIVIL/ELECTRICAL AND OTHER CONSTRUCTION WORK WITH FABRICATION STRUCTURE IS RUNNING PROGRESS. CAN I CLAIMED ITC ON USED MATERIAL LIKE CEMENT, PAINTS, IRON & STEELS, HARDWARE OR ANY OTHER MATERIALS
Ans.
No ITC available.
Q. Dear Sir, Order u/s 73(9) was passed against the Taxpayer on 12.04.2024. No appeal was filed by Taxpayer due to his personal reasons. What are remedies available in this case now as on 18.03.2025?
Ans.
Go for amnesty scheme under Section 128A or file a writ petition.
Q. GST audit is being conducted from FY 2019-20 to FY 2022-23 *(in accordance with the provisions of section 65 of GST Act 2017.)*
In which the auditor is imposing and demanding penalty @15% on the demand coming in audit objection even before FAR.
So I want to ask you whether penalty will be levied in case of audit, *whereas* the taxpayer deposits the demand coming in the audit objection along with interest before issuing FAR?
Ans.
Sir, challenge this.There is no where mentioned that penalty can be demanded.
Q. A is builder and developers. It has agreed to construct one building for MMRD of residential buidling. In turn Munincipal authority will give addlitional FSI.
Whether flats given to MMRD attract GST ?
