Dear Sir or Madam,

I have some queries for my business.

I have given a few franchises and I get franchise fees at the time of setup and royalty on their sales.

1. What is the GST percentage on Franchise Fees? As transfer of intellectual property shows 12% but some people were saying its 18%.
2. What is the GST percentage on the royalty received? As transfer of intellectual property shows 12% but some people were saying its 18%.
3. When they pay the franchise fees or royalty to me do they need to deduct TDS? - There are many online platforms where I advertise my brand, and there they give a GST bill but I do not have to deduct any TDS, so in this case also as I am giving a GST bill do they need to deduct TDS? As the online advertising companies like Google India, Franchise India etc charge me the complete amount and no TDS is to be deducted.
4. When is ESIC and PF applicable for my staff?

Thank you!

Regards

Background:
We are an Education and Recreation Services Intermediary (Aggregator) bringing institutions and coaching and training centers together with students. Services range from Karate Classes, Math Classes to Swimming, Creche etc., the GST Rates applicable range from 0% to 18%.

We receive the amount in advance from customers and give them credits at the beginning of every month as a subscription. The customer can choose any of the services offered by us. Each session will be a independent service and a given amount [in the form of credits] will be deducted each time customer chooses to subscribe a service. Whenever the credit is exhausted, the customer will recharge credits into his account.

Query:
Few Services are taxed, and few services are exempt, however we will not know at the time of receipt of advance what service the customer is going to avail. Therefore we will not know what is the GST rate on the services at the time of receipt of advance.

Since GST need to be paid on advance received, we need determine tax liability, however it is not available at the time of receipt of advance.

How this tax issue can be resolved, i couldn't find a solution from the books, all suggestions and responses are appreciated.

Thank you in advance

Dear Sir,

Incase of attachment of Director photo with the name plate of the company, I want to know does the name plate be made in local language also apart from English.

Dear Sir,
We have exported to Nepal from India. We would like to avail the export incentive or dutydrawback. Could you please tell me the process to apply? What are the necessary documentation? Where to apply? Please advice me.
Thanks in advance.

We are supplying certain goods to merchant exporters at concessional rate of 0.1%. The purchase order does not contain any clause regarding freight. Earlier the vehicles were arranged by the merchant exporters. But this time we are arranging the vehicle from our end. What will be the rate of GST charged by us in the invoice on freight 0.1% or 18%? Can we prepare separate invoice for freight since nothing has been mentioned in Purchase Order regarding freight charges?

Reg kerala flood cess of 1% implementation, I dont see any GO further on the implementation date. Kindly confirm on the implementation date of it.

The Company was running/managing business of hotel upto financial year 2016-2017 and filing its income tax returns till date under the head Income from Business or Profession. The Company has given the hotel premises (w.e.f. 01st April, 2017) on monthly rent. Can the company file income tax return under the head Income from House Property?

If in respect of an expenditure for which a single bill of Rs. 28,500/- has been issued, three payments on three different days of Rs. 9,500/- each, have been made to the supplier. Whether Section 40A(3) will be applicable or not?

I have filed ITR- 7 of the Registered Gratuity Trust and there is some Arithmetical error in the return has been given by the income tax department u/s 143(1)(a)(i) which needs to be correct:-

i) In schedule ER, amount entered in Sr.no.19 [Total] is inconsistent with the sum of Sr no (1 to 18) of Schedule ER.

ii) As per the details furnished in the return, Assessee is not registered u/s 12A/12AA but is claiming exemption under section 11 .i.e. Sl. No. 4i to 4viii in Schedule Part B-TI.

iii) As per Section-12A(1)(b) of Income tax Act read with 1st Proviso to Rule 12(2) of the Income Tax Rules, where the total income of the trust or institution without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income tax, the audit report in Form-10B has to be E-filed along with the return of income. Since assessee has not E-filed the Audit Report in Form 10B along with or before filing of the Return of income, the exemption u/s-11 .i.e. sr.no 1 & Sl. No. 4i to 4viii in Schedule Part B-TI is not allowed.

iv) As per the details furnished in the return, Assessee is not registered u/s 12A/12AA or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) but is claiming exemption under section 11 .i.e. Sl. No. 4i to 4viii in Schedule Part B-TI.

What should I do in the above errors?

Further, I know that the income of Gratuity Trust is exempt u/s 10(25)(iv). But i cannot find this section in ITR-7.

Can anybody help me that. I will be thankful to him.

Thanx in Advance

Hi sir,
please tell me whether GST is applicable for the service provided to school. Because we are planning to start a school service company relating to physical education program in the school for primary to high school.