Pradeep Jain - Chartered Accountant

Sir ji, Pl. clarify, services rendered to Government is taxable or exempted. It is find that the phrase Government is not defined in the Finance Act.

under mega exemption notification there two clauses which exempt some service provided to government. The first one is sl. No. 12 which exempts some services provided to government, local authority or governmental authority e.g. construction of civil structure, construction or repair of dam etc. The second one is Sl. 25 which exempt the services i.e. repair or maintenance of a vessel or an aircraft, any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health etc. So if service is covered under above referred serial number, the same will be exempt. Otherwise it will be taxable. Further, these exemption covers service provided to government as well as governmental authority. Since the meaning of government is not defined in the Act, therefore, according to education guide on service tax the meaning given under clause (23) of section 3 of the General Clauses Act, 1897 will be taken. According to this ‘Government’ includes both Central Government and any State Government. “Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President.” “State Government means the Governor or the officers subordinate to him who exercise the executive power of the State vested in the Governor and in the name of the Governor” Further essential character of Governmental authority is as follows: • set up by an act of the Parliament or a State Legislature; • established with 90% or more participation by way of equity or control by Government; and • carries out any of the functions entrusted to a municipality under article 243W of the Constitution. For more detail of exemption related to services provided to government or governmental authority, you can refer the sl. no. 12 and 25 of notification no. 25/2012-ST at following link: http://www.new.capradeepjain.com/redirect_amdview_5957_3

Sir, we are a taxpayer dealing in health care services. We have been making supply on which tax was payable by us but we have not paid the same erroneously. The same has been pointed out by department recently. Please suggest whether we have to pay interest and penalty along with tax.

As per sub-section (5) and (6) of Section 73 of CGST Act, if you have made payment of tax and informed the same to the department then the department ...
Sir We are dealing in trucks. We have received an export order from foreign buyer. We wish to procure trucks from 5 different manufacturers and supply them directly to the port without receiving on our own premises. Can we do the same to take benefit of merchant export by paying tax @ 0.1%.

. Yes, as per Notification 41/2017-intergrated tax (Rate) dated October 23, 2017, benefit of notification is available only when the material moves fr ...
The agriculture produce like soyabean are taxable however, their warehousing is exempt and not chargeable to tax. How?

Under GST regime, agriculture produce means “any produce out of cultivation of plants and rearing of all life forms of animals except rearing of hor ...
Hello sir we have made export of goods however the funds have not been realized. Is there any implication in GST regarding the same?

As per rule 96B introduced with effect from 23-3-2020 provides that where any refund of IGST paid on export of goods has been received by the exporter ...
What Is the GST rate for interest and penal charges levied by Chit Fund Company in case GST on foremen commission charged is @12%?

GST rate on foremen commission is charged at the rate of 12%. Similarly, GST rate on interest and penal charges shall be @12% only. The same view was ...
Tax payer being a company, is in one state (state -1). However vehicle carrying his goods is caught in another state (state-2) where the company is not having any registration. Company paid penalty under temporary registration ID created by the officer of state-2. Now, company wants to file an appeal but don’t have any temporary registration login credentials. How to file appeal in such a case?

. In the given query, after the interception a temporary ID was created by officer of state-2. However, the login ID and password of temporary registr ...
Whether GST exemption is availed on export of service when invoice is issued in USD and GST is not charged and currency is received in INR?

Export of service is defined under section 2(6) of the IGST Act. It means supply of service when: ? The supplier of service is located in India. ...
E-way bill was generated and then after order was cancelled but E-way bill was not cancelled by both the parties on the portal. What should be done in this case and what are the consequences?

As per provisions of GST, where an e-way bill has been generated but goods are either not transported or are not transported as per the details f ...
The Taxpayer made exempted supplies but forgot to choose the same in GSTN while registering, can he be said to fail his right of exemption?

We do not claim exemption while filing registration application. It is being claimed in GSTR-3B returns. Moreover, only five major products are to ...
If a taxpayer made mistake declaring the HSN/SAC of goods and services supplied, what are the consequences?

Under GST law, one of the most important elements is the classification of goods/services for the purpose of determination of rate of tax to be l ...

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Sir ji, Pl. clarify, services rendered to Government is taxable or exempted. It is find that the phrase Government is not defined in the Finance Act.

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