WebMar 20, 2024 · 5% GST on tour operator services without ITC. 5% GST on gross commission/fee charged from the customer. GST on inbound tour fees charged on Principal basis at 5% without ITC. GST on inbound tour fees charged on Commission basis at 18% with ITC. GST on outbound tour packages being offered to a person based in India … WebOct 5, 2024 · TREATMENT OF PURE AGENT POST GST REGIME. After the introduction of the GST Regime in India, the concept of Pure Agent has been retained in essence from the Rules with slight modifications. Under the CGST Act, Section 15 incorporates the provision for value of taxable supply. According to this provision, the value of supply on …
Pure Agent Concept in GST - GSTZen
WebMar 27, 2024 · A pure agent is defined under GST as anybody who Contract with the recipient of supply to act as his Pure agent. He agrees to incur additional expenditures … WebJan 2, 2024 · GST is being collected from Apartment Owners Associations on the basis : a). That tax is on “Supply” of goods or services ( Section 9 of CGST Act, 2024) b). “Supply” includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a ... ecu school schedule spring 2022
Chapterwise 51 GST Flyers - Central Board of Indirect Taxes and …
WebMar 25, 2024 · The second leg of confusion came from the flyer issued by CBEC (give reference). ... Gujarat AAR accepted the status of the landlord as a pure agent and held … WebFlyers on important topics of GST are being brought out by the National Academy of Customs, Indirect Taxes, &Narcotics (NACIN),the apex training institution under the Central Board of Excise & Customs (CBEC). These Flyers are being issued from time to time and are available on the GST Council website as well as the CBEC website. WebApr 13, 2024 · Chapterwise 51 GST Flyers. 1.Registration under GST Law. 2.Cancellation of Registration in GST. 3.The Meaning and Scope of Supply. 4.Composite Supply and … conda config –set show_channel_urls yes