Refund of GST on year end or volume based incentives Refund of GST on carry forward input tax credit Refund of GST on tax credit on inputs Refund of GST to CSD canteens, para military forces canteen etc Refund of GST tax on deposit under investigation ...
Generally,GST-registered employers whichhave claimed input tax on the acquisition of fringe benefits are required to account for output tax on the fringe benefits provided to the employees. However, there are certain situations where exceptions may apply to which GST output tax is not required to ...
It is seen that the applicant has made various submissions supporting their contention that Input Tax Credit is admissible in respect of GST paid for the hotel stay in case of rent-free hotel accommodation provided to GM/MD of the company. “However in view of the above discussions we find ...
located at specified premises, within the list of services, the tax on which is payable by the electronic commerce operator. Here, specified premises would mean premises providing hotel accommodation service having declared tariff of any unit of accommodation above Rs. 7,500 per unit per day ...
(except those containing content harmful to minors and/or more than 50% advertising), admission to cultural events, writers and composers, some agricultural inputs, short-term hotel accommodation, certain admission to sports events, social services, medical and dental care, firewood, some timber ...
whether the expression “supply of accommodation” in s 38-250(1)(b)(i) encompassed the supply of a freehold interest in an apartment. Melbourne Car Shop Pty Ltd v Commissioner of Taxation [2010] FCA 373 input tax credits, luxury car, trading stock LawCite link Messenger Media and Infor...
17(5)-Amendment to Section 17(5)(d) – Input Tax Credit (ITC) on Plant and Machinery. This change is, effective from July 1, 2017. New Explanation 2 is inserted. 20-Amendment to Section 20 – Distribution of Credit by Input Service Distributor (ISD) Effective from April 1, 2025 ...