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FAQ On Government Services Under GST
October, 10th 2017
               FAQ on GOVERNMENT SERVICES under GST


Question 1: Are all services provided by the Government or local authority exempted from
payment of tax?
Answer: No, all services provided by the Government or a local authority are not exempt from
tax. As for instance, services, namely, (i) services by the Department of Posts by way of speed
post, express parcel post, life insurance, and agency services provided to a person other than
Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of
an airport or a port; (iii) transport of goods or passengers; or (iv) any service, other than services
covered under (i) to (iii) above, provided to business entities are not exempt and that these
services are liable to tax.
That said, most of the services provided by the Central Government, State Government, Union
Territory or local authority are exempt from tax. These include services provided by government
or a local authority or governmental authority by way of any activity in relation to any function
entrusted to a municipality under Article 243W of the Constitution and services by a
governmental authority by way of any activity in relation to any function entrusted to a
Panchayat under article 243G of the Constitution.

Question 2: Are Government or local authority or governmental authority liable to pay tax?
Answer: Yes. The Government or a local authority or a governmental authority is liable to pay
tax on supply of services other than the services notified as exempt or notified as neither a
supply of goods nor a supply of services under clause (b) of sub-section (2) of section 7 of the
CGST Act, 2017. In respect of services other than ­ (i) renting of immovable property; (ii) services
by the Department of Posts by way of speed post, express parcel post, life insurance, and
agency services provided to a person other than Government; and (iii) services in relation to
an aircraft or a vessel, inside or outside the precincts of an airport or a port, the service
recipients are required to pay the tax under reverse charge mechanism.

Question 3: What is the meaning of `Government'?
Answer: As per section 2(53) of the CGST Act, 2017, `Government' means the Central
Government. As per clause (23) of section 3 of the General Clauses Act, 1897 the
`Government' includes both the Central Government and any State Government. As per
clause (8) of section 3 of the said Act, the `Central Government', in relation to anything done
or to be done after the commencement of the Constitution, means the President. As per
Article 53 of the Constitution, the executive power of the Union shall be vested in the President
and shall be exercised by him either directly or indirectly through officers subordinate to him in
accordance with the Constitution. Further, in terms of Article 77 of the Constitution, all
executive actions of the Government of India shall be expressed to be taken in the name of
the President. Therefore, the Central Government means the President and the officers
subordinate to him while exercising the executive powers of the Union vested in the President
and in the name of the President. Similarly, as per clause (60) of section 3 of the General
Clauses Act,1897, the `State Government', as respects anything done after the
commencement of the Constitution, shall be in a State the Governor, and in a Union Territory
the Central Government. As per Article 154 of the Constitution, the executive power of the
State shall be vested in the Governor and shall be exercised by him either directly or indirectly
through officers subordinate to him in accordance with the Constitution. Further, as per article
166 of the Constitution, all executive actions of the Government of State shall be expressed to
be taken in the name of Governor. Therefore, State Government means the Governor or the
officers subordinate to him who exercise the executive powers of the State vested in the
Governor and in the name of the Governor.



                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.
               FAQ on GOVERNMENT SERVICES under GST


Question 4: Who is a local authority?
Answer: Local authority is defined in clause (69) of section 2 of the CGST Act, 2017 and means
the following:
  · a "Panchayat" as defined in clause (d) of article 243 of the Constitution;
  · a "Municipality" as defined in clause (e) of article 243P of the Constitution;
  · a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally
  entitled to, or entrusted by the Central Government or any State Government with the
  control or management of a municipal or local fund;
  · a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
  · a Regional Council or a District Council constituted under the Sixth Schedule to the
  Constitution;
  · a Development Board constituted under article 371 of the Constitution; or
  · a Regional Council constituted under article 371A of the Constitution;

Question 5: Are all local bodies constituted by a State or Central Law regarded as local
authorities for the purposes of the GST Acts?
Answer: No. The definition of `local authority' is very specifi c and means only those bodies
which are mentioned as `local authorities' in clause (69) of section 2 of the CGST Act, 2017. It
would not include other bodies which are merely described as a `local body' by virtue of a
local law.
For example, State Governments have setup local developmental authorities to undertake
developmental works like infrastructure, housing, residential & commercial development,
construction of houses, etc. The Governments setup these authorities under the Town and
Planning Act. Examples of such developmental authorities are Delhi Development Authority,
Ahmedabad Development Authority, Bangalore Development Authority, Chennai
Metropolitan Development Authority, Bihar Industrial Area Development Authority, etc. Such
developmental authorities formed under the Town and Planning Act are not qualified as local
authorities for the purposes of the GST Acts.

Question 6: Would a statutory body, corporation or an authority constituted under an Act
passed by the Parliament or any of the State Legislatures be regarded as `Government' or
"local authority" for the purposes of the GST Acts?
Answer: A statutory body, corporation or an authority created by the Parliament or a State
Legislature is neither `Government' nor a `local authority'. Such statutory bodies, corporations
or authorities are normally created by the Parliament or a State Legislature in exercise of the
powers conferred under article 53(3)(b) and article 154(2)(b) of the Constitution respectively.
It is a settled position of law (Agarwal Vs. Hindustan Steel AIR 1970 Supreme Court 1150) that
the manpower of such statutory authorities or bodies do not become officers subordinate to
the President under article 53(1) of the Constitution and similarly to the Governor under article
154(1). Such a statutory body, corporation or an authority as a juridical entity is separate from
the State and cannot be regarded as the Central or a State Government and also do not fall
in the definition of `local authority'. Thus, regulatory bodies and other autonomous entities
would not be regarded as the government or local authorities for the purposes of the GST Acts.




Question 7: Would services provided by one department of the Government to another
Department of the Government be taxable?
Answer: Services provided by one department of the Central Government/State Government
to another department of the Central Government/ State Government are exempt under
notification No. 12/2017-Central Tax (Rate), dated28.06.2017 [S No 8 of the Table].
However, this exemption is not applicable to:

                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.
               FAQ on GOVERNMENT SERVICES under GST


(a) services provided by the Department of Posts by way of speed post, express parcel post,
   life insurance, and agency services provided to a person other than the Central
   Government, the State Government and Union Territory;
(b) services in relation to a vessel or an aircraft inside or outside the precincts of a port or an
   airport;
(c) services of transport of goods and/or passengers.

Question 8: What are the transport services provided by the Government or local authorities
exempt from tax?
Answer: Transport services provided by the Government to passengers by -- (i) railways in a
class other than-- (a) first class; or (b) an air-conditioned coach; (ii) metro, monorail or
tramway; (iii) inland waterways; (iv) public transport, other than predominantly for tourism
purpose, in a vessel between places located in India; and (v) metered cabs or auto rickshaws
(including E-rickshaws) are exempt from tax.

Question 9: Are various corporations formed under the Central Acts or State Acts or various
government companies registered under the Companies Act, 1956/2013 or autonomous
institutions set up by special Acts covered under the definition of `Government'?
Answer: No. The corporations formed under the Central or a State Act or various companies
registered under the Companies Act, 1956/2013 or autonomous institutions set up by the State
Acts will not be covered under the definition of `Government' and therefore, services provided
by them will be taxable unless exempted by a notification.

Question 10: Are various regulatory bodies formed by the Government covered under the
definition of `Government'?
Answer: No. A regulatory body, also called regulatory agency, is a public authority or a
governmental body which exercises functions assigned to them in a regulatory or supervisory
capacity. These bodies do not fall under the definition of Government.
Examples of regulatory bodies are - Competition Commission of India, Press Council of India,
Directorate General of Civil Aviation, Forward Market Commission, Inland Water Supply
Authority of India, Central Pollution Control Board, Securities and Exchange Board of India.

Question 11: Will the services provided by Police or security agencies of Government to PSUs
or corporate entities or sports events held by private entities be taxable?
Answer: Yes. Services provided by Police or security agencies of Government to PSU/private
business entities are not exempt from GST. Such services are taxable supplies and the recipients
are required to pay the tax under reverse charge mechanism on the amount of consideration
paid to Government for such supply of services.
Illustration: The Karnataka Cricket Association, Bangalore requests the Commissioner of Police,
Bangalore to provide security in and around the Cricket Stadium for the purpose of
conducting the cricket match. The Commissioner of Police arranges the required security for
a consideration. In this case, services of providing security by the police personnel are not
exempt. As the services are provided by Government, Karnataka Cricket Association is liable
to pay the tax on the amount of consideration paid under reverse charge mechanism.

Question 12: The Department of Posts provides a number of services. What is the status of those
services for the purpose of levy of tax?
Answer: The services by way of speed post, express parcel post, life insurance, and agency
services provided to a person other than the Government or Union territory are not exempt. In


                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.
               FAQ on GOVERNMENT SERVICES under GST


respect of these services the Department of Posts is liable to pay tax without application of
reverse charge.
However, the following services provided by the Department of Posts are not liable to tax.
(a) Basic mail services known as postal services such as post card, inland letter, book post,
   registered post provided exclusively by the Department of Posts to meet the universal postal
   obligations.
(b) Transfer of money through money orders, operation of savings accounts, issue of postal
orders, pension payments and other such services.

Question 13: What is the scope of agency services provided by the Department of Posts
mentioned in the Notification No. 12/2017-Central Tax(Rate) dated 28.06.2017?
Answer: The Department of Posts also provides services like distribution of mutual funds, bonds,
passport applications, collection of telephone and electricity bills on commission basis. These
services are in the nature of intermediary and generally called agency services. In these cases,
the Department of Posts is liable to pay tax without application of reverse charge.

Question 14: Would services received by Government, a local authority, a governmental
authority from a provider of service located outside India be taxable?
Answer: No tax is payable on the services received by the Government / local authority/
governmental authority from a provider of service located outside India. However, the
exemption is applicable to only those services which are received for the purpose other than
commerce, industry or any other business or profession. In other words, if the Government
receives such services for the purpose of business or commerce, then tax would apply on the
same.

Question 15: Whether the exemption is applicable to online information and database access
or retrieval services received by Government or local authorities from provider of service
located in non-taxable territory?
Answer: No. Online information and database access or retrieval services received by
Government or local authorities from non-taxable territory for any purpose including
furtherance of business or commerce are liable to tax.

Question 16: What are the functions entrusted to a municipality under Article 243W of the
Constitution
Answer: The functions entrusted to a municipality under the Twelfth Schedule to Article 243W
of the Constitution are as under:
(a) Urban planning including town planning.
(b) Regulation of land-use and construction of buildings.
(c) Planning for economic and social development.
(d) Roads and bridges.
(e) Water supply for domestic, industrial and commercial purposes.
(f) Public health, sanitation conservancy and solid waste management.
(g) Fire services.
(h) Urban forestry, protection of the environment and promotion of ecological aspects.
(i) Safeguarding the interests of weaker sections of society, including the handicapped and
     mentally retarded.
(j) Slum improvement and upgradation.
(k) Urban poverty alleviation.
(l) Provision of urban amenities and facilities such as parks, gardens, playgrounds.
(m) Promotion of cultural, educational and aesthetic aspects.

                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.
               FAQ on GOVERNMENT SERVICES under GST


(n) Burials and burial grounds; cremations, cremation grounds; and electric crematoriums.
(o) Cattle pounds; prevention of cruelty to animals.
(p) Vital statistics including registration of births and deaths.
(q) Public amenities including street lighting, parking lots, bus stops and public conveniences.
(r) Regulation of slaughter houses and tanneries.

Question 17: What are the functions entrusted to a Panchayat under Article 243G of the
Constitution?
Answer: The functions entrusted to a Panchayat under the Eleventh Schedule to Article 243G
of the Constitution are as under:
(i) Agriculture, including agricultural extension. (ii) Land improvement, implementation of land
reforms, land consolidation and soil conservation. (iii) Minor irrigation, water management and
watershed development. (iv) Animal husbandry, dairying and poultry. (v) Fisheries. (vi) Social
forestry and farm forestry. (vii) Minor forest produce. (viii) Small scale industries, including food
processing industries. (ix)Khadi, village and cottage industries. (x) Rural housing. (xi) Drinking
water. (xii) Fuel and fodder. (xiii) Roads, culverts, bridges, ferries, waterways and other means
of communication. (xiv) Rural electrification, including distribution of electricity. (xv) Non-
conventional energy sources. (xvi) Poverty alleviation programme. (xvii) Education, including
primary and secondary schools. (xviii) Technical training and vocational education. (xix) Adult
and non-formal education. (xx) Libraries. (xxi) Cultural activities. (xxii) Markets and fairs. (xxiii)
Health and sanitation, including hospitals, primary health centres and dispensaries. (xxiv)
Family welfare. (xxv) Women and child development. (xxvi) Social welfare, including welfare
of the handicapped and mentally retarded. (xxvii) Welfare of the weaker sections, and in
particular, of the Scheduled Castes and the Scheduled Tribes. (xxviii) Public distribution system.
(xxix) Maintenance of community assets.

Question 18: What is the significance of services provided by Government or a local authority
by way of tolerating non-performance of a contract for which consideration in the form of
fines or liquidated damages is payable to the Government or the local authority?
Answer: Non-performance of a contract or breach of contract is one of the conditions
normally stipulated in the Government contracts for supply of goods or services. The
agreement entered into between the parties stipulates that both the service provider and
service recipient abide by the terms and conditions of the contract. In case any of the parties
breach the contract for any reason including non-performance of the contract, then such
person is liable to pay damages in the form of fines or penalty to the other party. Non-
performance of a contract is an activity or transaction which is treated as a supply of service
and the person is deemed to have received the consideration in the form of fines or penalty
and is, accordingly, required to pay tax on such amount.
However, non-performance of contract by the supplier of service in case of supplies to
Government is covered under the exemption from payment of tax. Thus, any consideration
received by the Government from any person or supplier for non-performance of contract is
exempted from tax.
Illustration: Public Works Department of Karnataka entered into an agreement with M/s. ABC,
a construction company for construction of office complex for certain amount of
consideration. In the agreement dated 10.7.2017, it was agreed by both the parties that M/s.
ABC shall complete the construction work and handover the project on or before 31.12.2017.
It was further agreed that any breach of the terms of contract by either party would give right
to the other party to claim for damages or penalty. Assuming that M/s. ABC does not complete
the construction and handover the project by the specified date i.e., on or before 31.12.2017.
As per the contract, the department asks for damages/penalty from M/s. ABC and threatened

                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.
               FAQ on GOVERNMENT SERVICES under GST


to go to the court if not paid. Assuming that M/s ABC has paid an amount of Rs. 10,00,000/- to
the department for non-performance of contract. Such amount paid to department is
exempted from payment of tax.

Question 19: Whether services in the nature of change of land use, commercial building
approval, utility services provided by a governmental authority are taxable?
Answer: Regulation of land-use, construction of buildings and other services listed in the Twelfth
Schedule to the Constitution which have been entrusted to Municipalities under Article 243W
of the Constitution, when provided by governmental authority are exempt from payment of
tax.

Question 20: Whether fines and penalty imposed by Government or a local authority for
violation of a statute, bye-laws, rules or regulations liable to tax?
Answer: No. This gets covered under the exemption by way of tolerating non-performance of
a contract for which consideration in the form of fines or liquidated damages is payable to the
Government or the local authority.

Question 21: Whether services provided by Government or a local authority to a business entity
located in a special category State are subject to tax?
Answer: The expression "special category States" provided in Explanation (iii) to section 22 of
the CGST Act, shall mean the States as specified in sub-clause (g) of clause (4) of Article 279A
of the Constitution. As per the said clause, the States of Arunachal Pradesh, Assam, Jammu
and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and
Uttarakhand have been given the status of special category States for the purpose of GST
Acts. Notification No. 12/2017-Central Tax(Rate), dated 28.06.2017 (Sl. No. 7 of the Table)
provides for exemption from payment of tax in respect of services provided to a business entity
located in a special category State with a turnover up to Rs. 10 lakh rupees. However, this
exemption is not be applicable to (a) services - (i) by the Department of Posts by way of speed
post, express parcel post, life insurance, and agency services provided to a person other than
Government; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of an airport
or a port; (iii) of transport of goods or passengers and (iv) services by way of renting of
immovable property.

Question 22: A small business entity is carrying on a business relating to consulting engineer
services in Delhi. Does it need to pay tax on the services received from Government or a local
authority?
Answer: If turnover of the entity is less than the limit of Rs. 20 lakhs in a financial year, no tax
would be payable. The exemption from payment of tax is applicable to services provided to
a business entity having a turnover up to Rs. 20 lakh rupees. However, this exemption is not
applicable to (i) services by the Department of Posts by way of speed post, express parcel
post, life insurance, and agency services provided to a person other than Government; (ii)
services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or a
port; (iii) services of transport of goods or passengers and (iv) services by way of renting of
immovable property.

Question 23: What is reverse charge in GST?
Answer: As per 2(98) of the CGST Act, 2017, `'reverse charge" means the liability to pay tax by
the recipient of supply of goods or services or both instead of the supplier of such goods or
services or both under sub-section (3) or sub-section (4) of section 9 of the CGST Act, 2017, or
under sub-section (3) or subsection (4) of section 5 of the IGST Act, 2017.




                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.
               FAQ on GOVERNMENT SERVICES under GST


Question 24: Whether reverse charge is applicable to services provided by Government or
local authorities?
Answer: Yes, reverse charge is applicable in respect of services provided by Government or
local authorities to any person whose turnover exceeds Rs.20 lakhs (Rs.10 lakhs for Special
Category States) excluding the following services:
(i) renting of immovable property;
(ii) services by the Department of Posts by way of speed post, express parcel post, life
     insurance, and agency services provided to a person other than Government;
(iii) services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or
     a port;
(iv) transport of goods or passengers.
Thus, the recipient of supply of goods or services is liable to pay the entire amount of tax
involved in such supply of services or goods or both.

Question 25: What is the scope of `pure services' mentioned in the exemption notification No.
12/2017-Central Tax (Rate), dated 28.06.2017?
Answer: In the context of the language used in the notification, supply of services without
involving any supply of goods would be treated as supply of `pure services' . For example,
supply of man power for cleanliness of roads, public places, architect services, consulting
engineer services, advisory services, and like services provided by business entities not involving
any supply of goods would be treated as supply of pure services. On the other hand, let us
take the example of a governmental authority awarding the work of maintenance of street
lights in a Municipal area to an agency which involves apart from maintenance, replacement
of defunct lights and other spares. In this case, the scope of the service involves maintenance
work and supply of goods, which falls under the works contract services. The exemption is
provided to services involves only supply of services and not for works contract services.

Question 26: Would services in relation to supply of motor vehicles to Government be taxable?
Answer: Supply of a motor vehicle meant to carry more than twelve passengers by way of
giving on hire to a state transport undertaking is exempted from tax. The exemption is
applicable to services provided to state transport undertaking and not to other departments
of Government or local authority. Generally, such State transport undertakings/corporations
are established by law with a view to providing public transport facility to the commuters. In
some cases, transport undertakings hire the buses on lease basis from private persons on
payment of consideration. The services by way of supply of motor vehicles to such state
transport undertaking are exempt from payment of tax. However, supplies of motor vehicles
to Government Departments other than the state transport undertakings are taxable.

Question 27: Can the supplier of services claim the tax paid under reverse charger mechanism
as input tax credit?
Answer: Yes. The supplier of services may claim the input tax credit on the amount of tax paid
under reverse charge mechanism subject to the provisions of Chapter V of CGST Act, 2017
read with Chapter V of the CGST Rules, 2017.

Question 28: What is the concept called `tax deduction at source'?
Answer: As per section 51 of the CGST Act, 2017, the Government may mandate (a) a
department or establishment of the Central Government or State Government; or (b) local
authority; or (c) Governmental agencies; or (d) such persons or category of persons as may
be notified by the Government on the recommendations of the Council, to deduct tax at the
rate of one per cent on account of CGST and one percent on account of SGST from the

                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.
               FAQ on GOVERNMENT SERVICES under GST


payment made or credited to the supplier where the total value of the supply under a contract
exceeds two lakh and fifty thousand rupees (excluding tax payable under the GST Acts). The
deductor shall remit the deducted amount to the Government and is also required to furnish
a certificate to the deductee by mentioning the details of the amount deducted and
payment of such deducted amount.
Illustration: ABC Ltd supplies the service valued at Rs. 3,00,000/- excluding tax to Government
department. The department while making the payment of Rs. 3,00,000/- should deduct Rs.
3000/- on account of CGST and Rs. 3000/- on account of SGST and make a net payment of
Rs. 2,94, 000/- to ABC Ltd. Thereafter, the department shall pay the amount of Rs. 3,000/- to the
Central Government and Rs. 3,000/- to the State Government and furnish a certificate to the
deductee, containing the details of such deduction including the details of such deductee.

Question 29: Whether the deductee can claim the input tax credit on the deduction of tax at
source amount?
Answer: No. The tax deducted at source is not input tax credit. However, the amount
deducted shall be credited to the electronic cash ledger (upon being accepted by the
deductee in his Form GSTR-2A) of the deductee and can be utilized for payment of output
tax.

Question 30: Whether an amount in the form of royalty or any other form paid/payable to the
Government for assigning the rights to use of natural resources is taxable?
Answer: The Government provides license to various companies including Public Sector
Undertakings for exploration of natural resources like oil, hydrocarbons, iron ore, manganese,
etc. For having assigned the rights to use the natural resources, the licensee companies are
required to pay consideration in the form of annual license fee, lease charges, royalty, etc to
the Government. The activity of assignment of rights to use natural resources is treated as
supply of services and the licensee is required to pay tax on the amount of consideration paid
in the form of royalty or any other form under reverse charge mechanism.

Question 31: Whether a Government Department, required to deduct tax at source, is liable
to take registration as a normal taxpayer?
Answer: The Government Department is required to take registration as a normal taxpayer only
if it makes a taxable supply of goods and/or services and in such cases, the registration shall
be obtained on the basis of PAN but Bank account is not mandatory. However, if it is not
making any taxable supply of goods and/or services, it is required to register only as a deductor
of tax at source on the basis of TAN/PAN.




                                                                     Directorate of Commercial Taxes, West Bengal
                              Note: Reference to WBGST Act, 2017 includes reference to CGST Act, 2017 also.
Disclaimer: Answer is only for educational and guidance purposes and do not hold any legal validity. For complete details
(law, rules, notifications and other information) please refer to the relevant section of this website.

 
 
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