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Yes,
if the activity is taxable. |
Yes
provided the aggregate value of supplies is more than Rs. 20 lakhs (Rs. 10
lakhs in special category States). |
The
compensation to employees in the form of money is not a supply. However,
fringe benefits are supply of goods or services and are liable to tax if not
exempted. These are transactions in furtherance of business and even if
supplied without consideration, the same are deemed supply. |
If the
place of supply is in India, the registered recipient will have to pay tax
under reverse charge and if the recipient is unregistered, PayPal will pay
GST in accordance with section 14 of IGST Act. |
It
will be on the invoice value of GTA services determined in terms of section
15. |
No. That said, where the rental income from a single property is less than Rs. 20 lakhs but the aggregate rental income from various properties exceed rupees twenty lakhs, the requirement for registration and GST payment will be there. |
As per Section 15 the value will be inclusive of all taxes except CGST, SGST, UTGST and IGST. So all taxes will be included in the value for the purpose of GST except where benefit of Pure agent as provided in Rule 33 of CGST Rules, 2017 is availed. |
Separate
notifications are issued under SGST Act, IGST Act and UTGST Act. |
Demands
arising from finalization of provisional assessments under the Central Excise
Act, unless recovered under the said Act, shall be recovered as an arrear of
tax under GST Act. |
Depends upon the location of the factory and warehouse. If both are located in the same State and not registered separately, no GST is to be charged. Once finally supplied to any other recipient, no GST is to be charged but ITC on the same is to be reversed. |
Exemption
notification for services have been notified. Refer Not. No. 12/2017- Central
Tax (Rate) & Not. No. 9/2017-Integrated Tax (Rate). |
Time
of supply of services has been explained in Section 13 of CGST Act. The
supplier of services will have to issue a tax invoice within 30 days of
supply of service (the measurement is finalized by the departmental engineers
or service provider whichever is earlier. In case of reverse charge , Govt. Dept. will raise invoice accordingly. |
Time
of supply of services has been explained in Section 13 of CGST Act.The date
of issue of Invoice will the time of supply. |
Time
of supply of services has been explained in Section 13 of CGST Act. The terms
for payment do not decide the taxability of a particular transaction. So even
if payment for a particular supply has not been received it will still be
liable for GST. |
Place
of supply provisions in sub-section (12) of section 12 of IGST Act may be
referred to. |
Section 13 of IGST Act, 2017 may be referred. The place of supply is outside India but as the supplier is located in India, it is a case of inter-State supply and subject to IGST. It will be zero rated if the sale proceeds are realized in Convertible foreign exchange. |
Detailed Rule provided. Please see Rule 33 of CGST Rules. |
The
place of supply is the place of embarkation for the continuous journey. If a
passenger embarks at Amritsar for journey to a place in Pakistan, it is
taxable because the place of embarkation is in the taxable territory. |
The
place of supply is outside India but as the supplier is located in India, it
is a case of inter-State supply and subject to IGST. It will be zero rated if
the sale proceeds are realized in convertible foreign exchange. |