Architect service
This query is : Resolved
09 May 2012
sir
1.my client is provising architect service to Educational institution does he have to charge service tax?
2.for providing service to individual residential building service tax is attracted?
1.my client is provising architect service to Educational institution does he have to charge service tax?
2.for providing service to individual residential building service tax is attracted?
09 May 2012
1. No service tax is applicable on services provided to educational Institution.(registerd)
2 Yes service tax is applicvable
2 Yes service tax is applicvable
09 May 2012
sir
under which section can i find exemption for educational institutions?
under which section can i find exemption for educational institutions?
14 July 2024
As of my last update, the concepts of service tax have been replaced by the Goods and Services Tax (GST) regime in India. Here’s how it applies to the scenarios you mentioned:
1. **Architectural Services to Educational Institutions**:
- Under GST, architectural services provided to educational institutions are generally taxable. Unless specifically exempted, such services fall under the category of taxable services.
- Educational institutions are not exempt from GST unless they fall under specific exemptions or if the services provided are considered essential educational services (which typically are exempt). Architectural services, however, are usually considered taxable.
2. **Architectural Services to Individual Residential Buildings**:
- Similarly, providing architectural services to individual residential buildings is also subject to GST.
- The service provider (architect) needs to charge GST on the fees for architectural services provided to individual homeowners unless the service is specifically exempted.
### GST Rates:
- The rate of GST applicable to architectural services as of the last update was 18%. However, rates can vary based on government notifications and updates.
### Registration Threshold:
- A person providing taxable services including architectural services must register under GST if their aggregate turnover exceeds the prescribed threshold, which was 20 lakhs annually for most states.
### Exemptions:
- There are specific exemptions and notifications under GST which could potentially exempt certain educational services or residential construction services from GST. It's advisable to check the latest GST notifications or consult with a tax professional for specific advice tailored to your client's situation.
In summary, under the GST regime in India, both architectural services provided to educational institutions and individual residential buildings are generally taxable, subject to specific exemptions and thresholds. It’s important for your client to comply with GST regulations, including registration and charging GST on their services as applicable.
1. **Architectural Services to Educational Institutions**:
- Under GST, architectural services provided to educational institutions are generally taxable. Unless specifically exempted, such services fall under the category of taxable services.
- Educational institutions are not exempt from GST unless they fall under specific exemptions or if the services provided are considered essential educational services (which typically are exempt). Architectural services, however, are usually considered taxable.
2. **Architectural Services to Individual Residential Buildings**:
- Similarly, providing architectural services to individual residential buildings is also subject to GST.
- The service provider (architect) needs to charge GST on the fees for architectural services provided to individual homeowners unless the service is specifically exempted.
### GST Rates:
- The rate of GST applicable to architectural services as of the last update was 18%. However, rates can vary based on government notifications and updates.
### Registration Threshold:
- A person providing taxable services including architectural services must register under GST if their aggregate turnover exceeds the prescribed threshold, which was 20 lakhs annually for most states.
### Exemptions:
- There are specific exemptions and notifications under GST which could potentially exempt certain educational services or residential construction services from GST. It's advisable to check the latest GST notifications or consult with a tax professional for specific advice tailored to your client's situation.
In summary, under the GST regime in India, both architectural services provided to educational institutions and individual residential buildings are generally taxable, subject to specific exemptions and thresholds. It’s important for your client to comply with GST regulations, including registration and charging GST on their services as applicable.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- REGARDING GST ON COMMERICIAL PROPERTY
- Is this income indian or foreign income?
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- ITC temporary reversal and reclaim
- TDS U/S. 194NF
- GST on export of services and Input Credit
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- Applicable TDS rate for sale of property in Nov 2024
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- MIS MATCH OF INVOICE NUMBER
- VERIFICATION OF REFUND RELATED
- GST Regis.
- ITC c/f from FY2022-23 to FY2023-24 entered the same in table 8C of GSTR9 of FY 2022-23, in FY23-24
- Late filling fees Demand by gst office
- IGST Credit-Show cause notice issued-confusion
- Short and Excess provision of expenses
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
Trending Online Classes
CAclubindia
