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CA Jasmeet Singh

COMPOSITION SCHEME
Section 10 Composition Scheme

• The composition levy is an alternative method of levy of tax designed for small
taxpayers.
• Small taxpayers with an aggregate turnover in a preceding financial year up to `1.5
crore shall be eligible for composition levy. However, Threshold limit is `75 lakh in
respect of 8 of the Special Category States namely [NUSTA-M3] Nagaland Uttarakhand
Sikkim Tripura Arunachal Pradesh Mizoram Manipur Meghalaya

Section 10(1) & (2) Composition Scheme for Goods & Restaurant Services

• Initially, the scheme was designed to benefit the small traders, manufacturers and
restaurant service providers.
• Subsequently, suppliers availing the composition scheme were permitted to supply
other services also upto higher of following:
(a) 10% of turnover in the state or union territory in the preceding financial year or
(b) `5,00,000 whichever is higher.

Calculation of Aggregate Turnover

Aggregate Turnover includes

1. Taxable supplies
2. Exempt supplies
3. Exports
4. Inter-State supplies of persons having the same PAN be computed on all India basis.

Exclusions
• Value of inward supplies on which tax is payable under reverse charge
• Taxes Under GST (i.e. CGST/SGST/UTGST/IGST/ Compensation Cess)
• Value of supply of exempt services by way of extending deposits, loans or advances in
so far as the consideration is represented by way of interest or discount.
Note: Aggregate turnover includes value of supplies from 1st April of a FY up to the date of
his becoming liable for registration

Withdrawal From Composition Scheme

As per Section 10(3), the option of a registered person to avail composition scheme for
services shall lapse with effect from the day on which his aggregate turnover during a
financial year exceeds the threshold limit of `150 Lakh /75 Lakh.
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Composition Rates

Registered Person Rate

Manufacturer, other than manufacturer of 1% Of Turnover in state or UT
Specified Goods
Person engaged in restaurant services 5% Of Turnover in state or UT
Any other Supplier of goods 1% Of Taxable Turnover in state or UT

Note: for the purposes of determining the Composition tax, turnover in State or UT shall
not include
(i) supplies from 1st April of a FY up to the date when such person becomes liable for
registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or
advances in so far as the consideration is represented by way of interest or
discount.

Section 10(2A) Composition Scheme for Service Provider

A registered person whose aggregate turnover in the preceding financial year is up to `50
lakh, shall be eligible to pay tax under this scheme @ 6% upto Rs. 50 lakhs made from 1st
April of CFY.

Section 10(2)/(2A) Conditions for Opting to Pay Tax under Composition Scheme

a. Restricted from making supply of goods or services which are not liable to GST
b. Restricted from affecting inter-State outward supplies of goods or services
c. Restricted from making supplies through an e-commerce operator – Only for Service
Providers. Supplier of Goods are now eligible to make supplies through E-COM while
being under Composition scheme.
d. Restriction on manufacture of notified goods-
Notified Goods:
(i) Ice cream and other edible ice, whether or not containing cocoa
(ii) Pan masala
(iii) Tobacco and manufactured tobacco substitutes
(iv) Manufacture of Aerated Water
(v) Fly ash bricks or fly ash aggregate with 90% or more fly ash content; Fly ash
blocks
(vi) Bricks of fossil meals or similar siliceous earths
(vii) Building bricks
(viii) Earthen or roofing tiles
e. Not Available to CTP/NRTP
f. Would be applicable for all transactions under the same PAN
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g. Shall not collect tax also Not entitled to input tax credit.
h. Such supplier shall mention the words “composition taxable person not eligible to
collect tax on supplies” at the top of the bill of supply. (not allowed to issue tax
invoice)

RULES

As per Rule 3, A person applying for registration have the option to opt for composition
scheme in part B of REG01. Such intimation shall be considered only after the grant of
registration to the applicant and his option to pay tax under composition levy shall be
effective from the effective date of registration.

As per Rule 4, A registered person who opts to pay tax under composition scheme shall file
an intimation in prescribed form on the Common Portal, prior to the commencement of
the FY for which said option is to be exercised. Composition schemen shall be effective
from the beginning of the next financial year.
Also such person shall have to furnish statement in ITC-03 for reversal of tax credit within a
period of 90 days from the date of commencement of composition scheme.

As per Rule 6, If turnover exceeds `1,50,00,000/75,00,000/50,00,000 RP shall be shifted to

normal scheme with immediate effect and he will give an intimation in CMP-04 within 7
days of exceeding the limit.
RP can also voluntarily opt out of the scheme at any time and shall file an application in
CMP-04 and he will get shifted to normal scheme with immediate effect.
RP shall be required to submit ITC-01 for availing ITC within 30 days from the date of
withdrawal. Such withdrawal shall be applicable to all the places in all the states/UTs.
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REVERSE CHARGE MECHANISM

Sponsorship Services

Service Provider Any person

Service Recipient Any body corporate or partnership firm

Body Corporate or
RCM
Partnership Firm
Service Provider Sponsorship Service
(Any Person) Services Recipient
Any Other
Person FCM
Example
Mr. Kapil Sharma has provided sponsorship services to Sprite Pvt. Ltd. in
its show. Here, RCM will apply as Sprite Pvt. Ltd. is a body corporate.

Analysis of Sponsorship services

Service Provider Services Recipient Mechanism Person Liable to Pay GST

A Ltd. Mr. X FCM A Ltd.

Mr. A Mr. Y FCM Mr. A
Mr. A XYZ Firm RCM XYZ Firm
ABC Firm C Ltd. RCM C Ltd.

Services of Director

Service Provider Director

Service Recipient Any company or body corporate

Services of Director

Services to Company in Services of Employee Service as a director to company

Independent Capacity to Company (Attending Board meetings)

FCM NO GST RCM

Example
Mr. X, being director of A Ltd, attended board meeting for which A Ltd. Provided Sitting
fees of ₹2,00,000
RCM will be applicable and A Ltd. is liable to pay GST to the government
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1. Mr. X, being whole time director of A Ltd., receives salary of 3,00,000 per
month from company
Here, GST will not be applicable as services by employee to employer is
outside the ambit of GST
2. Mr. X is a director of A Ltd. (Steel almirah manufacturing company) and
also a Interior decorator . He provides interior decoration services to A
Ltd. in which he did interior decoration of Head Office (HO) of A
Ltd. & charged ₹5,00,000
Here, FCM shall be applicable on services of Mr. X as he is providing services in the
individual capacity to A Ltd. , not in the capacity of a Director. Therefore, Mr. X is liable
to pay GST to government

TDS on salary u/s 192

TDS on Director’s remuneration u/s 194J

Example
A Ltd. provided ₹5,00,000 to Mr. X (Director)
• In case of Director remuneration , TDS u/s 194J will be deducted by A Ltd. & RCM will
be applicable
• In case of salary , TDS u/s 192 will be deducted by A Ltd. & GST shall not applicable

Services of Insurance Agent

Service Provider An insurance agent

Service Recipient Any person carrying on an insurance business

Example:

Insurance commission for sale Mr. X Policy

Customer
Company of products (Insurance agent) Sale

RCM will apply

i.e. GST on commission is payable by Insurance Co.

Insurance Co. Insurance services & Customer

(Service Provider) Premium charged as consideration (Service Recipient)

FCM will apply

i.e. GST on premium is payable by Insurance Co.
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Services of Recovery Agent

Service Provider A recovery agent

Service Recipient A banking company or a financial institution or a
nonbanking financial company

Recovery Agent Recovery of Bank/NBFC

(Service Provider) Loan Services (Service Recipient)

Commission/Fees

RCM will apply

i.e. Bank/NBFC is liable to pay GST to government

Services of Business facilitator to Bank

Service Provider Business facilitator

Service Recipient A banking company located in taxable territory

• Business Facilitator is a person who helps bank to grow his business

• They refer clients to Bank, pursue clients for proposal & facilitate bank to
carry out the transaction, but they cannot transact on behalf of Bank

Customer

Bank Business Facilitator

(Service Recipient) (Service Provider)

Commission

Business Facilitator
Services to Bank
In respect of rural branch In respect of urban branch

Exempt from GST Taxable Under RCM

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Business correspondent services

Service Provider Services provided by an agent of business correspondent

to business correspondent
Service Recipient A business correspondent, located in the taxable territory

They are similar to business facilitator, but they are authorized to transact (i.e. accept
deposit or lend money) on behalf of Bank

Bank Service 2 Business Service 1 Agent of Business

Correspondent Correspondent

Urban Rural Rural Urban

Branch Branch Branch Branch

FCM will Exempt Exempt RCM will

apply apply

Temporary Transfer or permitting use of copyright related to Dramatic/Artistic/Music

work

Service Provider Music composer, photographer, artist or the like

Service Recipient A music company or producer
Example
A.R. Rehman Music compose Right to use T-Series
Royalty = ₹50,00,000

Here, RCM will apply i.e. T-Series is liable to pay GST

Suppose, Rate of GST is 18% then, GST = 50,00,000 * 18% = 9,00,000
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Temporary Transfer or permitting use of copyright related to literary work

Service Provider Author

Service Recipient Publisher located in Taxable Territory
Example
Chetan Bhagat Book Publish right XYZ publisher
Royalty = ₹40,00,000

Option 1 (By Default) Option 2

RCM applicable i.e. Author can choose to

Publisher is liable to pay GST under FCM
pay GST

Note: if author has choose to pay GST under FCM then :-

1. Author has to compulsory take registration i.e. registration threshold of Section 22
is not applicable
2. Author has to file declaration that he is agreed to pay GST under FCM
3. Author cannot revoke this option for one year i.e. author has to pay GST under
FCM for one year from date of availing such option

Selling of financial products (Mutual Funds / investment policy / Credit card etc.)

Service Provider Individual Direct Selling Agents (DSAs) other than a body
corporate, partnership or LLP
Service Recipient Bank or NBFCs located in Taxable Territory.

Example

Commission = ₹50,000

Direct Selling Selling of Financial Bank/NBFC

Agent (DSA) Product services

Company/Firm/LLP Any other person

FCM will apply RCM will apply

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Security Services

Service Provider Any person other than body corporate

Service Recipient A person located in taxable territory
Such Services provided to following persons are exempt :-
1. Department or establishment of
• Central Government
• State Government
• Union Territory
• Local Authority
2. Person registered u/s 51 to deduct TDS
3. Person registered u/s 10 (Composition Scheme)

Case 1.
When Service Provider is Non-Body Corporate

Example
M/s Suraj Security Service (Sole proprietor) has provided Security Guard Services for
the following purposes:
S. No. Purpose Treatment
1. Any organization/Company/Business RCM will apply
registered under GST
2. For the security of Alakh sir house FCM will apply
(Unregistered under GST)

Case 2.
When Service Provider is Body Corporate

Example
Secure Ltd. has provided Security Guard Services to the following persons :
1. To Person registered under GST FCM will apply
2. To an unregistered person FCM will apply

Services by GTA (Goods Transportation Agency)

GTA is a person who provides Goods transportation service by road and issues
consignment note / Freight Bill in return

Service Provider Goods transportation agency

Service Recipient Notified persons
However, Services of GTA is exempt if provided to:
• Department/establishment of the Central
Government/State Government/ Union territory; or
Local authority
• To any unregistered person
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• To person registered u/s 51 to deduct TDS

• Any Factory
• Any society registered under societies act , 1860
• Any co-operative society
Notified Persons • Any person registered under GST
• Any body corporate
• Any firm/BOI/AOP
• Any casual taxable person

Option 1 (Default)
RCM will apply on such services
a) GTA shall not be allowed to claim ITC
b) GST rate shall be 5%

Option 2
GTA has option to avail FCM
a) Rate of GST is 12%
b) GTA is eligible to avail ITC on Inward supplies
c) This option shall be deemed to have been exercised for the next and future financial
years unless GTA files an declaration to revert under RCM on or after the 1st Jan of
preceding FY but not later than 31st March of the preceding FY.
d) Further, a GTA who commences new business or crosses threshold for registration
during any FY, may exercise the option to itself pay GST on the services supplied by
it during FY by making a declaration before the expiry of 45 days from the date of
applying for GST registration or 1 month from the date of obtaining registration,
whichever is later.

Conclusion
Goods Transportation GST @ 12% FCM Applicable
Agency Services
GST @ 5% RCM Applicable

Legal services by Arbitral Tribunal / Advocate / Firm of Advocate

Service Provider Arbitral Tribunal/Advocate/Firm of advocate

Service Recipient Any business entity located in the taxable territory if
Turnover exceeds threshold limit.
Note: Services of court and Tribunal set up under any law e.g. NCLT are covered under
negative list (Schedule III) and hence, shall be taxable under GST
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Services of Arbitral Tribunal/Advocate/Firm of advocate

To Government To Non-Business Entity To Business Entity

Exempt Exempt PFY T/O exceeds

registration threshold

Yes No

RCM will apply Exempt

Renting of Immovable property by CG/SG/UT/LA except Ministry of Railways

Service Provider Central Government excluding the Ministry of Railways

(Indian Railways), State Government, UT or local authority
Service Recipient Any person registered under the CGST Act, 2017

Renting of immovable property

To Person registered under GST To an unregistered person

RCM will apply FCM will apply

Renting of immovable property by any person other than CG/SG/UT/LA

Service Provider Any person

Service Recipient Any registered person

Residential property Let Out

To Person registered under GST To an unregistered person

RCM will apply Exempt

Note:
Always FCM will apply in case of letting out of commercial property except where
an unregistered person let out commercial complex to registered person (RCM will
apply here)
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Services by Government or Local Authority

Service Provider Government or Local Authority

Service Recipient Any business entity located in the taxable territory
Such services shall not include:
• Renting of immovable property,
• Services by the Department of Posts and the Ministry
of Railways
• Services in relation to an aircraft or a vessel, inside or
outside the precincts of a port or an airport
• Transport of goods or passengers.

Transfer of goods by Vessel from a place o/s India up to the custom port in India

Service Provider A person located in non-taxable territory

Service Recipient Importer

Goods from USA Port to Mumbai Port

Import of goods Freight on transport of Goods

Custom duty RCM will apply

Security lending services

Service Provider Lender i.e., a person who deposits the securities registered
in his name or in the name of any other person duly
authorised on his behalf with an approved intermediary
for the purpose of lending under the Scheme of SEBI
Service Recipient Borrower i.e., a person who borrows the securities under
the Scheme through an approved intermediary of SEBI

Broker

Security Security
Owner Security Lending Services borrower

Following services are involved under this transaction:-

S. No. Service provider Service recipient Taxability
1. Broker Security owner FCM
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2. Broker Security borrower FCM

3. Security owner Security borrower RCM

Services by overseeing committee to RBI

Service Provider Overseeing committee

Service Recipient Reserve Bank of India

Overseeing Services Reserve Bank

Committee of India

RCM applicable I.e. RBI is liable to pay GST

Import of service (u/s 7(1)(b) & 7(1)(c) read with Schedule I)

Service Provider Any person who is located in a non-taxable territory

Service Recipient Any person located in the taxable territory
Except: No such reverse charge shall be applicable in case
of OIDAR services received by an unregistered person.

Outside Import of Services India

India

RCM applicable I.e. Importer is liable to pay GST

Note: Import of service for personal purpose & Consideration paid (Supply u/s 7(1)(b))
Is exempted from GST

OIDAR : Online Information Database Access or Retrieval Service

Example : NETFLIX / Google drive / Microsoft cloud service

Section 9(4): If registered person purchases Goods/Services from Unregistered person

then in such case RCM shall be applicable

Person liable to pay GST on renting of motor vehicle service

RCM shall be applicable on Service by way of renting of any motor vehicle if following
conditions are satisfied:-
1. Motor vehicle meant to “carry passenger” car/bus
2. Service provider shall be any person other than body corporate
3. Service recipient shall be body corporate
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4. Cost of fuel is included in the amount charged as consideration from the service
recipient (Rent includes cost of fuel)
If above conditions are satisfied then, such services shall be taxable at the following
two rates:
1. @ 5% (2.5% CGST+2.5% SGST/UTGST or 5% IGST) provided supplier of services has
taken only the limited ITC (of input services in the same line of business) or
2. @ 12% (6% CGST+6% SGST/UTGST or 12% IGST) where supplier of services opts to pay
GST at said rate.
In this case, there is no restriction on availing ITC on goods or services used in
supplying renting of motor vehicles service by the supplier of service.

Analysis
Service Service Cost of fuel Taxability
provider recipient included
A Ltd. B Ltd. Yes FCM (A Ltd. is liable to pay GST)
Mr. P Mr. S Yes FCM (Mr. P is liable to pay GST)
Mr. P B Ltd. No FCM (Mr. P is liable to pay GST)
Mr. P B Ltd. Yes RCM (B Ltd. Is liable to pay GST)
Conclusion

Renting of Motor GST @ 12% FCM Applicable

Vehicles GST @ 5% RCM Applicable

Clarifications:
1. It is clarified that where the body corporate hires the motor vehicle (for transport of
employees, etc.) for a period of time, during which the motor vehicle shall be at the
disposal of the body corporate, the service would fall under “renting of motor
vehicle service”, and the body corporate shall be liable to pay GST on the same
under RCM.
2. However, where the body corporate avails the passenger transport service for
specific journeys or voyages and does not take vehicle on rent for any particular
period of time, the service would fall under “transport of passenger service” and
the body corporate shall not be liable to pay GST on the same under GST.

GST Rates in Real Estate Sector [Section 9(4)]

The effective rate of GST on real estate sector for the new projects by promoters are as
follows:
1. 1% without ITC on construction of affordable houses (area 60 m2 in metros/90 m2 in
non-metros and value up to `45 lakh).
2. 5% without ITC is applicable on construction of:
a) All houses other than affordable houses, and
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b) Commercial apartments such as shops, offices etc. in a residential real estate

project (RREP) in which the carpet area of commercial apartments is not more
than 15% of total carpet area of all apartments.

Conditions
Above tax rates shall be available subject to following conditions:
a) ITC shall not be available.
b) 80% of inputs and input services used in supplying the service shall be purchased
from registered persons. Except (i.e. Can be procured from Unregistered Person)
• Services by way of grant of development rights, long term lease of land or Floor
Space Index (FSI) (including additional FSI)
• Electricity, high speed diesel, motor spirit, natural gas.
However, if value of inputs and input services purchased from registered supplier is less
than 80% then,
• The promoter has to pay GST on reverse charge basis, under section 9(4) of the
CGST Act, at the rate of 18% on all such inward supplies (to the extent short of 80% of
the inward supplies from registered suppliers).
• Where cement is received from an unregistered person, the promoter shall pay tax
on supply of such cement on reverse charge basis, under section 9(4), at the rate of
28% (CGST 14% + SGST 14%).
GST on capital goods shall be paid by the promoter on reverse charge basis, under
section 9(4) of the CGST Act at the applicable rates.
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REGISTRATION UNDER GST

As per Charging Section of GST "Taxes Shall be collected & paid by taxable Person"
• Taxable Person
➢ Any Person who is Registered or liable to Register
➢ Hence even
✓ Unregistered person is also a taxable Person if → liable to Register
✓ Voluntary Registered person shall also be a taxable person even not liable
• Who is liable to Register
➢ Sec-22 - Person liable for Registration
➢ Sec-24- Person liable for Registration Compulsorily

Section 22 Person liable for Registration

1. Every Supplier of Goods / Services obtain Registration

➢ State from where taxable Supplies are made.
➢ If Aggregate T/o Exceed Specified limit in a financial year.

2. Aggregate Turnover:– On all India basis of Person having Same PAN. It Includes
Taxable Supply
Exempt Supply
Export of Goods & Services
Supply to DP having the same PAN
➢ Excludes
• Inward Supplies under RCM Supply
• Taxes including cess under GST

3. Specified limits of Aggregate T/o for Registration

States Limit Limit
Exclusive supply Of Goods Otherwise
other than Notifed Goods
(i) Manipur / Mizoram / Nagaland / 10 Lac 10 Lac
Tripura (MMT-N)
(ii) Arunachal Pradesh / Meghalaya / 20 Lac 20 Lac
Sikkim / Uttarakhand / Puducherry /
Telangana (Arun-STUMP)
(iii) Other States 40 Lac 20 Lac
Notes
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• Person Considered making only Supply of Goods even supply of Services Provided
by way of Interest/Discount
• 40 Lac threshold not available if Person is engaged in making Supplies of following
items
✓ Edible Ice/Ice Cream
✓ PAN masala/Tobacco Products/Substitutes
✓ Fly Ash bricks / Building bricks/ fossil meal bricks/ Earthing roofing tiles
• If Operating from more than one state including Specified State then lower
threshold limit shall be applicable. However if person is engaged in making
exempt supplies from specified state, then lower threshold shall not be applicable.
• Registration required to be taken only from state from where taxable Supplies are
made.

Section 24 Compulsory Registration

Compulsory registration is required in following cases even if Turnover doesn’t exceed the
threshold:
(i) Person making Inter State taxable Supply of Goods
Except: limit of 10 lac/20Lac available for Notified Handicraft goods & Handmade
goods Inter-state Supply. Provided Person must have PAN & generated E-way bill.
(ii) Casual taxable Person making taxable Supply
Except: Limit of 10 Lac/2oLac available for Notified Handicraft goods & Handmade
goods Inter-state Supply. Provided Person must have PAN & generated E-way bill.
(iii) Person liable to Pay tax Under RCM (Inward Supplies).
(iv) Non-Resident taxable Person.
(v) Eco → Required to Collect TCS U/s 52 or liable to pay tax u/s 9(5)
(vi) Person Supplying goods inter state through ECO. (Sec.22 shall be applicable where
person make Intra state supply of goods through ECO).
(vii) Person Required to deduct TDS u/s 51
(viii) Person acting as an agent for taxable Person.

Section 23 Person not liable for Registration

(i) Person engaged Exclusively in non-taxable & Exempt Supply.

(ii) Agriculturist, to extent Supply of Produce from Cultivation of land.
(iii)Person making only RCM Supplies (outward Supplies).
(iv) Person making Inter State Supply of Services upto 20 lac/ 10 lac.
(v) Person / CTP making Inter State Supply of notified Handicraft/Handmade goods upto
20 Lac / 10 lac. Provided Person must have PAN & generated E-way bill.
(vi) Person making Supplies of Services through ECO with Aggregate T/o Upto 20 Lac

Section 25 Registration Procedure

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1. Person who is liable for registration u/s 22 or u/s 24 shall apply for registration within 30
days from the date he becomes liable for registration.
CTP/NRTP shall apply for registration atleast 5 days prior to commencement of business.
2. Registration is to be taken state wise i.e. there is no centralized registration under GST.
3. Within a state an entity having different branches can have single registration wherein
it can declare once place as principal place of business and other branches as Additional
place of business.
4. A person having multiple places of business within a state or UT can apply for separate
registration for each such place of business.
5. Person having separate registration from same PAN shall be treated as Distinct Person
for each such registration.

6. If one unit in SEZ & another in non SEZ area in Same state then Separate Registration is
Required.
7. Person may opt to get voluntarily register even not liable as per section 22 or 24.
8. PAN is mandatory for having the registration under GST except NRTP can get passport
based Registration.
9.
Effective Date of Registration

Liable to Register Voluntary Register


Date of which certificate of
Registration granted
Applied within 30 Not applied
days from liable within 30 days
to Register 
 Date on which
Date on which certificate of
liable to Register Registration
granted

Effective Date of Registration

10. Unique Identification Number

a) Who shall apply:
• Specialized Agency of UN or any financial institution of UN
• Consulate
• Embassies

b) Purpose- To obtain refund of tax paid on Supplies of GIS supplied to them

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Note:
• It is Centralized number not state wise
• UIN Holder not a registered person, hence not a taxable person.

11. Temporary Registration

In a serach, survey, enquiry, inspection or any other proceedings of the act, Proper officer
finds that a person is liable for registration but failed to apply for registration, then such
officer may register the person on temporary basis.

Such person shall either:

(i) Submit an application for registration within 90 days from the date of grant of
temporary registration, or
(ii) File an appeal against such temporary registration.

In case (ii), if the Appellate Authority upholds the liability to registration, application for
registration shall be submitted within 30 days from the date of issuance of such order of
the Appellate Authority.

GSTIN thereafter granted shall be effective from the date of order of the proper officer
granting temporary registration.

GSTIN- Unique No. in GST to identify tax payer as pan in Income Tax
State Code PAN Entity Code Check
0 9 B D I P A 0 8 8 4 Q 1 Z 1

Section 26 Deemed registration

• Registration under GST is not tax specific, which means that there is single registration
for all the taxes i.e. CGST, SGST/UTGST, IGST and cess.
• Grant of registration/UIN under any SGST Act/ UTGST Act is deemed to be
registration/UIN granted under CGST Act provided application for registration has not
been rejected under CGST Act.
• Further, rejection of application for registration/UIN under SGST Act/UTGST Act is
deemed to be rejection of application for registration under CGST Act.
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Procedure of Registration

Note:
Details to be Provided in Part B Includes Bank A/c details. However bank A/c details can be
provided within
a) 30 days from Date of Grant of Registration
b) before filing of GSTR- 1/ IFF – whichever is earlier
If such RP fails to furnish bank details within the time prescribed above then his registration
shall be stand suspended and suspension shall be automatically revoked when valid bank
details are furnished.
However Following Person is required to provide Bank Details at the time of registration
a) TDS deduction
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b) TCS Collector
c) Dept Driven Registration.

Part II

Y where a person fails to undergo

Proper Officer examines the application and accompanying documents.
Aadhaar authentication/does not
opt for Aadhaar authentication

If the same are

found to be in order within 30 days from where PO deems it fit to carry
Proper Officer
application out site verification
issues notice
submission date
thereby seeking
YES YES where a person, who has undergone
clarification,
information or Aadhaar authentication, is identified
Registration Registration is on common portal, based on data
granted within granted within documents from within 7 working analysis & risk parameters, to carry
7 working days 30 days of the applicant days from out site verification
from the date application electronically application
of submission after submission date
Other Cases
of application verification of
without site site &
verification prescribed
documents
If applicant has furnished the clarification,
information or documents within 7 working
days’ time from receipt of notice?
where where a person, who
where PO
applicant has undergone NO Yes
if applicant deem s it
fails to Aadhaar
successfully fit to carry If proper officer is satisfied with it?
undergo authentication, is
validates his out site
Aadhaar identified on NO Yes
aadhaar verification
authenticat common portal,
authentication ion/ does based on data
analysis & risk Proper officer will grant registration
not opt for
parameters, to carry within 7 working days from the date
Aadhaar
out site verification of receipt of information/
authenticati
clarification/ documents
on

Proper officer may reject the application for reasons to be recorded in writing.

Deemed Registration

If the proper officer fails to take any action,

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(a) Within a period of 7 working days from the date of submission of the application in
cases where a person successfully undergoes authentication of Aadhaar number
(b) Within a period of 30 days from the date of submission of the application in cases
where
• a person fails to undergo authentication of Aadhaar number or
• does not opt for authentication of Aadhaar number; or
• where PO deems it fit to carry out site verification
• Person is identified on common portal, based on data analysis & risk parameters, to
carry out site verification
(c) Within a period of 7 working days from the date of the receipt of the clarification,
information or documents furnished by the applicant, the application for grant of
registration shall be deemed to have been approved.

Aadhar Authentication

Section 25(6B) and (6C) Read with Rule 8(4A), require every individual and Karta,
Managing Director, Whole Time Director, partners of firm etc. respectively, to undergo
authentication/furnish proof of possession of aadhaar number in prescribed manner. Such
authentication is mandatory to be eligible for grant of registration.
However Following persons have been exempted from aadhaar authentication :

(i) A person who is not a citizen of India

(ii) Department or establishment of State Government or Central Government
(iii) Local authority
(iv) Statutory body
(v) Public Sector Undertaking
(vi) A person applying for Unique Identity Number

Special Provisions Related to CTP/NRTP:

CTP NRTP
A Person who occasionally undertake A Person who occasionally undertake
transaction transaction
• In state / UT where he has no PoB But no fixed POB or Residence in India
• In course or furtherance of Business
Registration: Registration:
• Compulsory Registration U/s 24 • Compulsory Registration u/s 24
• Form REG -01 • Form REG – 09
• PAN required • Passport Required
• Registration 5 Days before comment of • Registration 5 Days before comment of
Business Business
 8
CA Jasmeet Singh

Composition Scheme → Not available Composition Scheme → Not available

ITC on Input/Services/Capital Goods available ITC only on Imported Goods
Required to submit Advance tax at time of submitting application
Registration Valid for:
a) Period for which reg is seek
OR
b) 90 Days
(Further extendable by 90 days)

Section 28 - Amendment of Registration

a) Non-core fields: Email Id, Mobile no, Authorised Signatory etc

b) Core fields:
• Legal Name of Business
• Address of
Principal/Additional Place
of Business
• Addition /Detection in main
patterner/ Karta/MD/BOD
etc
c) Submit application within 15
days from change
i. For Core Areas on GST
common Portal. PO may
permit Amendment
within 15 days from
application
ii. For Non-Core areas,
Amendment to be made
on GST Portal without
permission of PO by
doing OTP verification
d) Amended Registration
Certificate granted
e) If there is change in the
constitution (i.e. change in
PAN) or change in state then
existing registration shall be
cancelled and new
registration has to be taken.
 9
CA Jasmeet Singh

If the proper officer fails to take any action,-

(a) within a period of 15 working days from the date of submission of the application, or
(b) within a period of 7 working days from the date of the receipt of the reply to the
show cause notice, the certificate of registration shall stand amended to the extent
applied for and the amended certificate.

Section 29 Cancellation of Registration

1. Voluntary Cancellation (By registered Person)

Circumstance to cancel Registration (Apply within 30 days)
a) Business Discontinued / Transferred / Armed Granted / Merger / Demerger /
Disposal / Death of properties
b) Change in Constitution of Business
c) No Longer liable to register u/s 22 or 24
d) Opt out of voluntary Registeration.

2. Circumstance when POcancel Registration:

a) If contravened following Provisions:
i) Mismatch of GSTR-1/1A & GSTR-3B
ii) Mismatch of GSTR-2B & GSTR-3B
iii) Doesn’t conduct Business from Registered place.
iv) Violate Provision of anti-Profiteering i.e. benefit of reduction of GST doesn’
v) Doesn’t Provide Bank A/c details within time
vi) Issue Invoice / Bill without supply of Goods & Sources
vii) Avail ITC in Violence of Act
viii) Violates rule 86 B (Maximum ITC allowed 99%)
b) Registration obtained by Means of Fraud/willful misstatement/supersession of
facts
c) Voluntary Registration person not commenced business within 6 months from
Registration
d) Not File return by composition supplier beyond 3 months from due date.
e) Not file return by normal supplier
i) Monthly Return - For continuous 6 months
ii) Quarterly return - For 2 tax periods.

3. Suspension of registration [First proviso to section 29(1) and second proviso to section
29(2) read with rule 21A]

A. Suspension During Cancellation Proceedings:

• If a registered person applies for cancellation, their registration will be
suspended from:
a. The date of submission of the cancellation request, OR
 10
CA Jasmeet Singh

b. The date from which cancellation is sought, whichever is later.

• If cancellation is initiated by the department (suo-moto), the proper officer
decides the suspension date.

B. Suspension Due to Discrepancies or Non-Compliance:

• Registration can be suspended if there are major mismatches between:
a. GSTR-1/1A vs. GSTR-3B OR GSTR-2B vs. GSTR-3B, indicating violations.
b. Non-compliance with Rule 10A (failure to furnish bank details after
registration).
• The taxpayer will be notified electronically or via email and given 30 days to
explain why registration should not be canceled.
• No refund under Section 54 will be granted during the suspension period.

C. Restrictions During Suspension:

• The taxpayer cannot make taxable supplies during suspension i.e. No tax invoice
can be issued, and no tax can be charged during this period.
• The taxpayer is not required to file GST returns

D. Revocation of Suspension:
• Suspension automatically ends when the cancellation proceedings conclude.
• Revocation is effective from the date the suspension started.
• The proper officer can revoke suspension anytime during cancellation
proceedings if deemed necessary.

E. If registration was suspended due to non-filing of GST returns, suspension will end
once all pending returns are filed.

F. If registration was suspended due to non-compliance with Rule 10A, suspension will
be revoked upon compliance.

G. Effect of Suspension Revocation:

Once suspension is revoked,
a. Revised tax invoices (Section 31(3)(a)) must be issued for supplies made
during suspension.
b. First return (Section 40) provisions will apply for supplies made during this
period.
 11
CA Jasmeet Singh

4. Amount payable on cancellation of registration [Section 29(5) & (6)]

a) Effective Date & Payment of Dues:

• The cancellation of registration will be effective from the date decided by the
proper officer and mentioned in the cancellation order.
• The officer may direct the taxpayer to pay any outstanding tax, interest, or
penalty, including the amount payable under Section 29(5).

b) Reversal of ITC on Inputs:

The taxpayer must debit their electronic credit/cash ledger by the higher of:
i. ITC on inputs (proportionate to the invoices where ITC was claimed).
ii. Output tax payable on such goods.

c) Reversal of ITC on Capital Goods & Machinery:

The taxpayer must reverse ITC on capital goods or plant & machinery, whichever is
higher of:
i. ITC calculated on the remaining useful life (assuming a 5-year life) as per Rule
44.
ii. Tax on the transaction value of such capital goods as per Section 15.

5. Other Points
a) Even after cancellation, the taxpayer is still liable to pay any pending tax or dues
for the period before cancellation. (Section 29(3))
b) If registration is canceled under the SGST/UTGST Act, it is automatically canceled
under the CGST Act as well. (Section 29(4))
c) The taxpayer will be notified via SMS and email once registration is canceled. The
cancellation order will be sent to the primary authorized signatory through email
and SMS.
d) The taxpayer cannot file returns for periods after cancellation. However, they can
still submit returns for the period before cancellation, when registration was
active.

Revocation of cancellation of registration Section 30/Rule 23

1. Application for Revocation:

• If a proper officer cancels a GST registration suo-motu, the taxpayer can apply for
revocation within 90 days from the date of the cancellation order.
• This period can be extended by the Commissioner or an authorized officer (not
below the rank of Additional/Joint Commissioner) for up to 180 more days (i.e., 90
days + 180 days).
• If cancellation was due to non-filing of returns, the taxpayer must first file all
pending returns and clear dues before applying for revocation.
 12
CA Jasmeet Singh

2. Approval of Revocation:
If the proper officer is satisfied, he will approve the revocation request within 30 days
of receiving the application and communicate the decision to the applicant.

3. Rejection of Revocation:
• If the officer intends to reject the revocation request, he must first issue a Show
Cause Notice (SCN) to the applicant.
• The applicant must submit a reply within 7 working days of receiving the SCN.
• The proper officer must then dispose of the application (approve/reject) within 30
days of receiving the applicant's response.

4. Filing of Pending Returns After Revocation:

Once cancellation is revoked, the taxpayer must file all pending returns (from the
effective cancellation date to the date of revocation order) within 30 days of the
revocation order.

5. Deemed Revocation Under CGST Act:

If cancellation is revoked under the SGST Act / UTGST Act, it is automatically deemed
revoked under the CGST Act.

Amendment

Sec 29 read with Rule 21 has been amended to provide that if in case of Revocation of
Cancellation u/s 30, Person fails to file his GST returns from the Date of Cancellation Order
(or as the case may be, from Effective Date of Cancellation) till Date of Revocation order
within the prescribed period of 30 days from Revocation Order, then it can become one of
the ground for Suo-moto cancellation of registration by PO

Illustrations

1) The registration of Naman Associates was cancelled by the proper officer by an

order dated 1st June for its failure to furnish returns. The registration was cancelled
with effect from 1st June itself. It applied for revocation of cancellation of
registration and the order for revocation of cancellation of Naman Associates is
passed on 31st July. In this case, Naman Associates shall be required to furnish all the
returns for the period from 1st June to 31st July within a period of 30 days from 31st
July, i.e. by 30th August. In case of failure to do so, PO can again move to suo-moto
cancel the registration of Naman Associates.
 13
CA Jasmeet Singh

2) The registration of Naman Associates was cancelled by the proper officer by an

order dated 1st June for its failure to furnish returns. The registration was cancelled
with effect from 1st January itself. It applied for revocation of cancellation of
registration and the order for revocation of cancellation of Naman Associates is
passed on 31st July. In this case, Naman Associates shall be required to furnish all the
returns for the period from 1st January to 31st July within a period of 30 days from
31st July, i.e. by 30th August. In case of failure to do so, PO can again move to suo-
moto cancel the registration of Naman Associates
1. Charitable Services

Meaning of Charitable Activity (PEER)

E - Education & Skill Development Provided to

(a) Abondoned/Orphan/Homeless children
(b) Physically / Hentaly Abused
(c) Prisoners
(d) Person Age > 65yr I Rural Area.
E- Environment Preserve - Forest/Waterr bodies/Wildlife etc.
R- Advancement of Religion/Spirituality/Yoga

2. Services by way of conduct of Religious Ceremony

PANDIT JI K SERVICE ® EXEMPT

KATHA/KIRTAN/SATSANG ® SERVICES ® EXEMPT

3. Renting of Percents of Religious place (Mandir Masjid Gurudwara etc)

owned or managed by Person Reg 0 s 12AA/10(23)
 EXEMPT TAXABLE
• ROOM Charges Upto 999/day ₹ 1000 or more /day
• Holl/Pandol/Open Area Upto 9,999 /day ₹ 10,000 or more/day
• Shaps Upto 9,999/month ₹ 10,000 or more/Month

4. Religious Piligrimage (DHARMIK YATRA) by

Kumaon Mandal Vikas Nigam Lited → KAILASH MANSAROVAR (CHINA)
Hajj committee or state Hojj committee → HAJ YATRA (Saudi Arabia)

EXEMPT
Religious Pilgrimage Provided by Any other Organization →Taxable

5. Training & Coaching

ART Includes → Singing /Dancing/Painting/Theatre/literature/Script etc.

Run singing → TAXABLE

classes
Eq. xyz charitable entity

Run Cricket
sports → EXEMPT
Academy

Run Dancing → Exempt

classes
Eq. Mr. Viru
Run Cricket
Coaching →Taxable
Class
2. Health Care Services

1. Services by Vetenary clininc → Health Care → Animals/Birds.

2. Health core Services by Authorised Medical Practitioners (Doctors)

Clinical Establishment (Hospital)

Para-Medics
(Nurses)
3. Transportation of Patients in Ambulance

Meaning of Health Care Service

(1)

(2) Include → Transp. of potent to oc From clinical establishment

(3) Exclude → Cosmetic & Plastic surges/Hair Transplant

But Required to Treat/Restore → Anatomy or Function due to Defect/ Abnormality/
Injury/Trauma. → EXEMT
4. IVF Pregnancy Technique → Health Care Service → EXEMPT
5. Foods Service by clinical Establishment (Hospital Canteen)
a) Provided To → In Patients (Admitted In Hospital) → Part of Health Care Service
➔ Hence Exempt
b) Other (Not Admitted Patents/Visitors) → Not a Part of Health Care Service
➔ Hence Taxable
 6. Renting of ROOMS in Hospital

7. Services provided by Doctors/Senior Doctor/Consultant to Hospital

8. Hospital → Let out shops → TAXABLE

9. Hospital → Advertisement Services to pharma companies → TAXABLE

3. Education Services :

Meaning of Educational Institute :

Educational institution means an institution providing services by way of -
(i) Pe-school education and education up to high secondary school o equivalent;
(ii) Education as a pat of a curriculum for obtaining a qualification recognized by any
law for the time being in force; (college/Universities/ICAI/ICSI/MBBS etc.)
Note : Education as a part of a prescribed curriculum for obtaining a qualification
recognized by a law of a foreign country is not covered here. ∴ Taxable
(iii) Education as a part of an approved vocational education course.
 Skill development
Course by ITI - Industrial Training Institute/Approved by
ITC - Industrial Training center /NCVT/SCVT
Designated Trade → Trade occupation subject Approved by CG
It is important to note that the Central and State Educational Boards shall be treated as
'Educational Institution' for the limited purpose of providing services by way of conduct of
examination to the students. Eg. CBSE, UP-Board, ICSE, National Testing Agency

Note:
Private coaching Institutes → Not considered As Ed. Institute → Not Exempt

A. Services Provided By Education Institute

To Student/Faculty/Staff Conducting ENTRANCE EXAM Against ENTRANCE FEES

 
EXEMPT EXEMPT

B. Services Provided To Education Institute

Service Pre-School College
or school University
Transport of Faculty Staff student EXEMPT TAXABLE
Catering Including Mid day Meal EXEMPT TAXABLE
Security, Cleaning & Housekeeping service EXEMPT TAXABLE
performed within Educational Institute
Service related to - Admission to or conduct of EXEMPT EXEMPT
Examination by such Institute (Exam center)
Online Education Jouinal & Periodicals TAXABLE EXEMPT
Notes :
1. Educational Institute → Hotel Facility → Students → Exempt
2. Course In a College → Dual Qualification

One is Recognized by law & other is Not Recognized by law

Mixed Supply is Taxable
3. Inward Centre/State Board NTA Outward

• Online testing service • Conduct of Exam

• Printing of Admit Card/ Against → Exempt Fees
Ques. Paper
• Result Publish • Other Service → Taxable
 like Accreditation Against fees
Exempt

4. Food In a Mess/Canteen

5. Fees charged from Employers/Companies Participating in Campus Recruitment →

Taxable

MIGRATION CERTIFICATE
6. Ed. Institute Student
Fees charge

Exempt
7. Anganwadi (Pre-School) → Mid-Day meal Services To/By Anganwadi → EXEMPT

8.
4. Agriculture Services

• Meaning of Agriculture
- It Includes -
• Culuation of Plants/Crops
• Rearing of All life forms of animal For Food/Fiber/Fuel/Raw Material
except Rearing of Horses. or other Similar Product

Following services are Exempt :

1. Agricultural operations directly related to production of any Agricultural produce
like →Cultivation/Harvesting/Threshing/Plant Protection/Testing

2. Supply of Farm labour

3. Process corned out of Agricultural Farm which do not Altes essential charactes but
makes it Marketable for Primary Market.
Eg → Cutting, Trimming, Cleaning, softing, Bulk pockaging etc.

Agro-Machine
4. Renting/Leasing of
Vacant Land.

5. Looding/Unloading/Packing/Storage/Warehousing/Agriculture Produce

6. Agriculture extension Services (Frames Education/Training)

7. Services by :-

Agricultural Produce Marketign committee (APMC) For Sale/Purch. of

Commission Agent Agricultural Produce

8. Intermediate Prod. Process As Job Work In relation to Agriculture

9. Services by way of loading, unloading, packing, storage or warehousing of rice.
10. Services by way of warehousing of minor forest produce.
11. Services by way of storage/warehousing of Agricultural produce, rice, cereals,
pulses, fruits and vegetables.
12. Services by way of artificial insemination of livestock (other than hourses).

Artificially making female Animal → Pregnant

5. Passenger Transportation Service

Jal
Passenger Transp. Service Thal

Vayu

A. By Road

• Rikshaw → Exempt Bus

• Metered Taxi → Exempt
• Rodio Taxi (OLA/UBER) → Taxable

AC Bus Non-AC

Taxable

Stage Carriage Contract Carriage

(Booking)

Exempt
For the purpose
of Hire/Tourism

STAGE CARRIAGE → Pre-decided Routes & Stoppages

Yes No
Hire → Taken on Rent for a certain period & Manner of
Usage decided by person who has taken on Rent Taxable Exempt
 Note : Hiring of Non-AC Contract Carriage by Firm/Companies for
Transportation of EEs.

Transportation Takes place @ pre- Contract carriage is hired for period of Time &
determined Roots & pre- Manner of usage is decided by Firm/Companies
determined schedule

It is Renting of Motor
Vehicle

Example Taxable

Reliance
Mr. J Non-AC Cabs Hired Transp. Service X Renting of H.V ✓

EEs Transp. Facility

Route Fixed
Running Days By Reliance

Hours of Running

B. By Rail

• AC-Coach Non-AC Coach • Metro

• First Class • Monorail
• Tramway
Exempt
Taxable
Exempt
 C. By Waterways (River/Sea/Lakes etc.)

Inland Waterways Vessel (Ship/Yacht/Boat etc.)

Exempt
Pre-dominantly Public Transport
for Tourism

Exempt
Taxable
Eq. Shikara/Boat house/Cruise

The expression ‘public transport’ used in this Entry only means that the transport should be
open to public. It can be privately or publicly owned. Only exclusion is on transportation
which is predominantly for tourism, such as services which may combine with
transportation, sightseeing, food and beverages, music, accommodation such as in shikara,
cruise etc.

D. By Airway

Passenger Embank/Terminate Otherwise

In Economy class in the state of
BATMAN-MMS
(Bagdogra-WB, Assam, Tripura, Taxable
Manipur, Arunachala Pradesh,
Nagaland, Mizoram, Meghalaya
& Sikkim

Exempt
6. Goods Transportation

1. Transportation of Goods By

By Road Inland Waterways

Exempt
Through Through Others
GTA Courier eg.
Rikshaw loader
bullock cart etc.
Taxable Taxable

Exempt

* GTA → Transp. of Goods by Road + Consignment Note

Risk of Goods → Transporter

2. Transp. of specified Goods through GTA/Rail/Vessel → Exempt


RANDOM

R – Relief Material for Victims of Natural or Non-mode disaster like

flood/famine/earth quack/was etc.
A – Agricultural Produce (Fruit/Vegetable etc.)
N– Newspaper/Magazine → Reg. with Registrar of Newspaper.
D– Defence/Military Equipment
O– Organic Manure
M– Milk/salt/Food grain (Flour/Pulses/Rice)
3. Service provided by GTA → To Unregistered Person

• Dept/Establishment of CG/SG/UT/LA
• Local Authority
• Govt. Agencies → Reg U/S 51 to deduct TDS

Exempt

4. Transport of Minerals from Mine to Railway siding or Transportation within Mining Area.

➔ Vehicle along with Driver is hired by Mine Operator (Adani).

➔ It is not a Transportation of Goods but Renting of Motor Vehicle

➔ Therefore No Ex. Shall be Allowed.

7. Banking & Financial Services.

Money Lend/Advance/Deposit
1. Lender Borrower
Interest/Discount

Any Person
Exempt

Bank Credit Card

Card holder
NBFCs
Interest Charged on Credit Card

Taxable
Note : Any charges by whatever name called (Documentation charge, File charge,
Processing charge etc.) recovered over & above Interest on loan → Taxable

Foreign Currency
2. BANK-1 (ICICI) Foreign Currency
Dealer - 1
Foreign Foreign
Currency Exempt
Currency

BANK-2 (KOTAK) Foreign Currency

Foreign Currency Dealer - 2

Foreign Currency
Bank Mr. Ram (Exporter)

Foreign Currency
Foreign Currency deoler Mr. Shyam (Importer)

Taxable

A/C → Pradhan Mantri Jan Dhan Yojna

3. Bank Account Holder
Services

Basic Saving Bank

Exempt deposit A/c

4. Services of processing of Transaction through Debit/Credit Card or other

payment Card

Upto ₹ 2000 Exceeding ₹ 2000

Exempt Taxable
 Example

POS Mach
PAYTM Acquiring bank
SBI
HDFC Trans. Upto ₹ 2000 Paytm charge % i.e. ₹ 20

No GST

5. Interest charged by security broker for delayed payment of commission / brokerage /

margin money by client → Exempt

8. Business facilitator/correspondent
Services by the following persons in respective capacities
(a) Business facilitator or a business correspondent to a banking company with respect to
accounts in its rural area branch;
(b) Any person as an intermediary to a business facilitator or a business correspondent
with respect to services mentioned in entry (a); or
(c) Business facilitator or a business correspondent to an insurance company in a rural
area.
BCs/BFs help villagers to open bank accounts and provide other banking services to
them. They act as an intermediary between the bank and its customers. Banks, in turn,
pay commission/fee to the BCs/BFs.
The BCs are permitted to carry out transactions on behalf of the bank as agents, the
BFs can refer clients, pursue the clients' proposal and facilitate the bank to carry out
its transactions, but cannot transact on behalf of the bank.

Insurance
BF/BC
Company Services
provide
In Urban In Rural Area
Area
Taxable (FCM) Exempt
ie BC/BF liable to Pay Tax
 9. Performance By Artist

Performance by Artist

Music/Dance/Theatre
Folk/Classical Others
eq Western Music
TV Performance etc
Consideration Received
Upto Exceed
Always Taxable
₹ 1.5 L ₹ 1.5 L

Exempt Fully Taxable

However, above service provided As Brand Ambassador → Always Taxable

(PROMOTE BRAND)

10. RWA Service (Resident Welfare Association → Housing Society)

Services– Housekeeping/Club house etc.

Maintenance Change
Gokul Dham 
Society upto 7500 p.m./Member (Flat)

Yes No
 
Exempt Taxable
 Inward Supply O/w Supply
RWA Members
ITC-Allowed Charge > 7500 pm

Taxable
11. Sports Service

Participation In Sports Event Recognized Sports

PR-CUT Body
Fees → Exempt

Participate
Sports Event → Taxable

Franchise Owner Eq. RCB/Any other Person eq.

NGO
P = Player R = Refre C = Coach U = Umpire T = Team Manager
Selector/Commentator / Curator etc. ® Services ® Always Taxable

Service Eg. Sponsorship

Recognized Sports Recognized Sports
Body  Body
Exempt

12. Services Provided by Govt.

13. Services Provided To Govt.
 CA Jasmeet Singh 1

New Exemptions Introduced

1.

GTA Any Person

Services Of Transportation
+
Loading / unloading/ Packing/ Unpacking

Composite Supply – Main Supply is Transportation.

Hence to be deal accordingly.

2.

Govt. School Exempt

Central State Board Affiliation

Private School Taxable

3. Services provided by Hostels, Camps, Paying Guest accommodations and the like
Supply of accommodation services having value of supply upto ₹ 20,000 per person per month
provided that the accommodation service is supplied for a minimum continuous period of 90
days.

4. Services provided by Ministry of Railways (Indian Railways) to individuals by way of:

a) Sale of platform tickets;
b) Facility of retiring rooms/waiting rooms;
c) Cloak room services; and
d) Battery operated car services.

5. Services provided by one zone/division under Ministry of Railways (Indian Railways) to another
zone(s)/division(s) under Ministry of Railways (Indian Railways).

6. Any services provided by:

a) the National Skill Development Corporation set up by the Government of India;

b) the National Council for Vocational Education and Training;
c) an Awarding Body recognized by the National Council for Vocational Education and
Training;
 CA Jasmeet Singh 2

d) an Assessment Agency recognized by the National Council for Vocational Education and
Training;
e) a Training Body accredited with an Awarding Body that is recognized by the National
Council for Vocational Education and Training
in relation to:
i. the National Skill Development Programme or any other scheme implemented by
the National Skill Development Corporation; or
ii. a vocational skill development course under the National Skill Certification and
Monetary Reward Scheme; or
iii. any National Skill Qualification Framework aligned qualification or skill in respect of
which the National Council for Vocational Education and Training has approved a
qualification package.

7. Supply of services by way of providing metering equipment on rent, testing for meters/
transformers/capacitors, etc, releasing electricity connection, shifting of meters/service lines,
issuing duplicate bills, etc which are incidental or ancillary to the supply of transmission and
distribution of electricity provided by electricity transmission and distribution utilities to their
consumers.