Stipend paid to interns will be employer-employee transactions. Hence, not liable for GST

It has been decided that Rs. 5000/- per day exemption will be given in respect of supplies received from unregistered person.

Tax is payable on consideration received for the supply.

If the disposal is in the course or furtherance of business purposes, it will be considered as a supply.

I am from MP and providing service to a customer in Maharashtra. I outsource the work to a service provider in Maharashtra, what tax i need to charge?

If the place of supply and the location of the supplier are in the same State then it will be intra-State supply and CGST / SGST will be applicable.

Petitioner seeks a direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST and seek refund of the GST paid on purchase of a vehicle. Petitioner is a person with disability and intended to purchase a four wheeler with specific concession of GST. Accordingly, this petition is disposed of, directing the respondents to consider the application of the petitioner. In case petitioner is found eligible in terms of the said policy, appropriate concession certificate be issued to the petitioner.

The cancellation of the registration has a very serious consequence and considering the fact that the petitioner has been able to demonstrate that he was seriously ill during the period and on the said account could not submit the reply to the show cause notice, on account of which, his registration was cancelled. The petition is disposed of directing the respondents to restore the GST Licence of the petitioner and if any other amount is due from the petitioner, he is directed to pay the same within a period of seven days from the date of said communication.

This Court considers it apposite to allow the present petition filed by the petitioner seeking refund of accumulated input tax credit and remand the matter to Respondent to consider the petitioner’s application afresh in the light of the circular dated 05.07.2022 and further directs that the respondent shall process the application for refund as expeditiously as possible.

Any registered person whose registration is cancelled, may apply for revocation of cancellation of the registration in the prescribed manner within 30(thirty) days, from the date of service of the cancellation order. In view of the presence of the alternate and efficacious remedy available to the petitioner, this Court is not inclined to entertain this writ petition, or pass any orders.

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.]

1. Petitioner impugns Order-in-Appeal dated 09.09.2021, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 21.08.2020 has been dismissed.