We are preparing
students for Art and Painting professions. For this, we are conducting training
classes. We are receiving around
Rs.750-1000/- towards fees for training. Should we register for GST? Is there
any special concession?
If an establishment,
who has obtained exemption from Income Tax Department, is engaged in this
service, there is an exemption from GST to it. (Example – any Charitable
Trust). If other persons provide such
service, 18% GST must be collected for it. Only the registered persons can
collect the tax.
We are bringing the agricultural
equipments through Lorry to our Factory for transport. Should we remit tax for lorry freight under
reverse charge basis?
Generally, a registered
person, while paying lorry freight for transport, must remit tax under reverse
charge basis. But, since you are bringing agricultural equipments, there is an exemption from GST for it. Hence,
you need not remit tax under reverse charge basis.
We have a lodge. Per
day rent is around Rs.750/- to 900/-. Should we register for GST? Is there any
concession for it?
If the rent in your
lodge per day is less than Rs.1000/-, there is no need to levy GST for that.
Since the rent amount per day is less than Rs.1000/- you need not register for
We are having a
restaurant. There is an air-condition
facility also in it. A non air-conditioned
hall is also there. We are selling food items to the customers through parcel.
How much tax should we collect?
This is a controversial
question. We are also expecting a clear circular from Government. As per the
existing GST rules, you must collect 18% GST even if a portion of restaurant is
air-conditioned. This is applicable to your sales made through parcels also.
Non air-conditioned restaurants must collect 12% tax.
We are engaged in the
service of repairing and fixing air-conditions machines. To us also, will the maximum limit of Rs.20
lacs for registration be applicable?
The maximum limit of
Rs.20 lacs for the registration will be applicable to all those engaged in
trade/business. When your annual income exceeds Rs.20 lacs, GST registration
must be obtained.
I am an agent in real
estate business. I am running an establishment for it. For the transaction of
real estate business, what percentage of tax must be levied?
You have not said
anything about GST registration. If you are a registered person, for the
service provided in real estate business, 18% tax must be collected.