Dear Experts

GST on Cinema tickets above Rs 100 is 28%, below Rs 100 is 18%. However in TamilNadu Entertianment taxes is levied at 8%.
Hence ticket rate becomes Rs 100+8% = Rs 108,

Now whether 28% or 18% to be applied on the above. Even though ticket rate is Rs 108, base price is only Rs 100 and the balance 8 is entertainment taxes only.

Please reply

We are in the process of Cancelling registration of 1 of our client, who was migrated from MVAT regim to GST. While cancelling the registration we have to state the reasons for Cancellation. In this case the reason for cancellation is Turnover below prescribed limit of Rs. 20,00,000/-. In this will it be sufficient if we state reason as Turnover below prescribed limit, or we have to state anything else, Please share.your view.

Is gst applicable on demurrage/ detention charges in the invoice of gta? If so, what is the tax rate?

whether charges for installation, levelling and alingment of equipment capitalised or not

This is regarding the Cenvat Credit on goods worth Rs 5 lacs pertaining to the period 01-07-2016 to 30-06-2017 were left to be availed and was also missed out in the ER-1 return for June 2017. All the invoices of supplier are with us. The same were posted in books of accounts on 30.06.2017 or prior to appointed day and not after 01.07.2017.. Similarly in the case of Service Tax, Credit worth Rs 5 Lacs is left out i.e. we have not claimed the same in either ST-3 Return or ER-1 return for June 2017 for the services received during the period 01.07.2016 to 30.06.2017. The query is - Can we now claim the same in TRAN-1 Return being filed under GST ? or ER1 required to revise ?

Read more at: https://www.caclubindia.com/forum/details.asp?mod_id=432864&offset=1

HELLO,
I AM RECEIVING COMMISSION INCOME FROM THE DEALING IN LAND, NOW I WANT TO KNOW CAN I TAXABLE INCOME UNDER SECTION 44ADA OR UNDER WHICH WAY I CAN FIND OUT OF TAXABLE INCOME
PLEASE GUIDE ME

hi

i have taken fresh gst regn in oct-17
can someone let me know the returns to be filed for oct-17 with due dates pls

F. No. 354/263/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of printing contracts Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R). 2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. ular No. 11 / 11/2017GST paper In case of supply of etc . falling under C hapter 48 printed envelopes, letter cards, or rinted boxes, tissues, napkins, wall 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper supply is that of goods supply ] and the belonging to the printer, predominant supply of printing of the content [ supplied by the recipient of is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of C 4. Difficulty if any, in the implementation of the Board. Hindi version would follow. hapter 48 or 49 of the Custo ms Tariff. the circular should be brought to the notice of Yours Faithfully, Rachna Technical Officer (TRU) Email: rachna.irs@gov.inMinistry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of printing contracts Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R). 2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services.

is gstr4 avaiable on portal

hi

i have taken fresh gst regn in nov-17 what are the returns i need to file for the month with due date pls