migration
This query is : Resolved
09 July 2017
a person is registered in up vat for providing wirk contract service for road construction to up mandi parisad. what HSN code is use in gst??
09 July 2017
SAC code applicable i.e 995421, GST rate 18%
09 July 2017
but it is not registered in service tax so scn is applied??
03 August 2024
**Migration from UP VAT to GST for Work Contract Services:**
### **1. HSN Code for GST:**
Under GST, work contract services are classified differently compared to VAT. For work contract services related to road construction, the HSN (Harmonized System of Nomenclature) code used is:
- **HSN Code: 9954** - This code covers "Construction services" which includes work contract services for construction or repair of roads, bridges, etc.
### **2. Handling SCN (Show Cause Notice) for Service Tax:**
If a person was registered under UP VAT for providing work contract services but was not registered under Service Tax, and an SCN (Show Cause Notice) has been issued, here are the steps and considerations:
1. **SCN Related to Service Tax:**
- Service Tax was applicable to work contract services prior to GST implementation. If a person should have been registered and paid Service Tax but was not, the SCN may be for non-compliance during the period when Service Tax was applicable.
- The SCN is likely seeking reasons for not registering or paying Service Tax as required.
2. **Steps to Address the SCN:**
- **Review the Notice:** Check the details mentioned in the SCN, including the period for which the non-compliance is alleged.
- **Prepare a Response:** Draft a detailed response explaining why there was a delay or non-registration. If the services were exempted or incorrectly classified, provide appropriate evidence or documentation.
- **Consult a Professional:** It is advisable to consult with a tax professional or legal advisor specializing in indirect taxes to prepare a precise and compliant response.
- **Submit the Response:** Submit your response to the relevant tax authority within the time frame specified in the SCN.
3. **Post-GST Migration:**
- **Register Under GST:** Since GST has replaced Service Tax and VAT, ensure that you are registered under GST for the relevant services.
- **File GST Returns:** Continue to file GST returns regularly and comply with GST regulations.
4. **Addressing Past Issues:**
- If any past liabilities under Service Tax need to be settled, consider negotiating with the tax authorities for a settlement or compliance arrangement.
### **Summary:**
- Use **HSN Code 9954** for GST related to work contract services for road construction.
- Address the SCN related to Service Tax by preparing a detailed explanation and consulting with a tax advisor. Ensure compliance with GST regulations moving forward.
### **1. HSN Code for GST:**
Under GST, work contract services are classified differently compared to VAT. For work contract services related to road construction, the HSN (Harmonized System of Nomenclature) code used is:
- **HSN Code: 9954** - This code covers "Construction services" which includes work contract services for construction or repair of roads, bridges, etc.
### **2. Handling SCN (Show Cause Notice) for Service Tax:**
If a person was registered under UP VAT for providing work contract services but was not registered under Service Tax, and an SCN (Show Cause Notice) has been issued, here are the steps and considerations:
1. **SCN Related to Service Tax:**
- Service Tax was applicable to work contract services prior to GST implementation. If a person should have been registered and paid Service Tax but was not, the SCN may be for non-compliance during the period when Service Tax was applicable.
- The SCN is likely seeking reasons for not registering or paying Service Tax as required.
2. **Steps to Address the SCN:**
- **Review the Notice:** Check the details mentioned in the SCN, including the period for which the non-compliance is alleged.
- **Prepare a Response:** Draft a detailed response explaining why there was a delay or non-registration. If the services were exempted or incorrectly classified, provide appropriate evidence or documentation.
- **Consult a Professional:** It is advisable to consult with a tax professional or legal advisor specializing in indirect taxes to prepare a precise and compliant response.
- **Submit the Response:** Submit your response to the relevant tax authority within the time frame specified in the SCN.
3. **Post-GST Migration:**
- **Register Under GST:** Since GST has replaced Service Tax and VAT, ensure that you are registered under GST for the relevant services.
- **File GST Returns:** Continue to file GST returns regularly and comply with GST regulations.
4. **Addressing Past Issues:**
- If any past liabilities under Service Tax need to be settled, consider negotiating with the tax authorities for a settlement or compliance arrangement.
### **Summary:**
- Use **HSN Code 9954** for GST related to work contract services for road construction.
- Address the SCN related to Service Tax by preparing a detailed explanation and consulting with a tax advisor. Ensure compliance with GST regulations moving forward.
03 August 2024
**Migration from UP VAT to GST for Work Contract Services:**
### **1. HSN Code for GST:**
Under GST, work contract services are classified differently compared to VAT. For work contract services related to road construction, the HSN (Harmonized System of Nomenclature) code used is:
- **HSN Code: 9954** - This code covers "Construction services" which includes work contract services for construction or repair of roads, bridges, etc.
### **2. Handling SCN (Show Cause Notice) for Service Tax:**
If a person was registered under UP VAT for providing work contract services but was not registered under Service Tax, and an SCN (Show Cause Notice) has been issued, here are the steps and considerations:
1. **SCN Related to Service Tax:**
- Service Tax was applicable to work contract services prior to GST implementation. If a person should have been registered and paid Service Tax but was not, the SCN may be for non-compliance during the period when Service Tax was applicable.
- The SCN is likely seeking reasons for not registering or paying Service Tax as required.
2. **Steps to Address the SCN:**
- **Review the Notice:** Check the details mentioned in the SCN, including the period for which the non-compliance is alleged.
- **Prepare a Response:** Draft a detailed response explaining why there was a delay or non-registration. If the services were exempted or incorrectly classified, provide appropriate evidence or documentation.
- **Consult a Professional:** It is advisable to consult with a tax professional or legal advisor specializing in indirect taxes to prepare a precise and compliant response.
- **Submit the Response:** Submit your response to the relevant tax authority within the time frame specified in the SCN.
3. **Post-GST Migration:**
- **Register Under GST:** Since GST has replaced Service Tax and VAT, ensure that you are registered under GST for the relevant services.
- **File GST Returns:** Continue to file GST returns regularly and comply with GST regulations.
4. **Addressing Past Issues:**
- If any past liabilities under Service Tax need to be settled, consider negotiating with the tax authorities for a settlement or compliance arrangement.
### **Summary:**
- Use **HSN Code 9954** for GST related to work contract services for road construction.
- Address the SCN related to Service Tax by preparing a detailed explanation and consulting with a tax advisor. Ensure compliance with GST regulations moving forward.
### **1. HSN Code for GST:**
Under GST, work contract services are classified differently compared to VAT. For work contract services related to road construction, the HSN (Harmonized System of Nomenclature) code used is:
- **HSN Code: 9954** - This code covers "Construction services" which includes work contract services for construction or repair of roads, bridges, etc.
### **2. Handling SCN (Show Cause Notice) for Service Tax:**
If a person was registered under UP VAT for providing work contract services but was not registered under Service Tax, and an SCN (Show Cause Notice) has been issued, here are the steps and considerations:
1. **SCN Related to Service Tax:**
- Service Tax was applicable to work contract services prior to GST implementation. If a person should have been registered and paid Service Tax but was not, the SCN may be for non-compliance during the period when Service Tax was applicable.
- The SCN is likely seeking reasons for not registering or paying Service Tax as required.
2. **Steps to Address the SCN:**
- **Review the Notice:** Check the details mentioned in the SCN, including the period for which the non-compliance is alleged.
- **Prepare a Response:** Draft a detailed response explaining why there was a delay or non-registration. If the services were exempted or incorrectly classified, provide appropriate evidence or documentation.
- **Consult a Professional:** It is advisable to consult with a tax professional or legal advisor specializing in indirect taxes to prepare a precise and compliant response.
- **Submit the Response:** Submit your response to the relevant tax authority within the time frame specified in the SCN.
3. **Post-GST Migration:**
- **Register Under GST:** Since GST has replaced Service Tax and VAT, ensure that you are registered under GST for the relevant services.
- **File GST Returns:** Continue to file GST returns regularly and comply with GST regulations.
4. **Addressing Past Issues:**
- If any past liabilities under Service Tax need to be settled, consider negotiating with the tax authorities for a settlement or compliance arrangement.
### **Summary:**
- Use **HSN Code 9954** for GST related to work contract services for road construction.
- Address the SCN related to Service Tax by preparing a detailed explanation and consulting with a tax advisor. Ensure compliance with GST regulations moving forward.
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