As per the recent Notification No. 08/2025 and Notification No. 05/2025, is a hotel mandatorily required to charge 18% GST on restaurant services if it had any room bookings with a tariff exceeding Rs. 7,500 per day in the previous financial year? Does the hotel have the option to charge 5% GST on restaurant services without ITC, even if it had room tariffs exceeding Rs. 7,500 per day in the previous year

Good morning sir/s, what is the rate of tax for sweet and khara whose sale exceeds 1.5 crore in FY2024-25 who is in composite and paying 1% tax

Good morning sir/s,

Can we avail/claim of ITC on Purchase of Cement, Tiles and other construction materials for rental property, which is lettable and GST is going to be paid on receipts of rent, since the property is in furtherance of business

As per this notification
a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent., subject to fulfilment of the following conditions, namely
and as per the following condition:
(vi) the registered recipient shall move the said goods from place of registered supplier –
(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; OR
(b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;

SO MY QUERY IS THAT AS PER POINT (b) ABOVE THE REGISTERED RECIPIENT CAN RECEIVE GOODS FROM SUPPLIER TO THE REGISTERED WAREHOUSE FROM WHERE HE WILL FURTHER MOVE THE GOODS TO THE PORT ETC.
HERE WHAT IS INCLUDED UNDER REGISTERED WAREHOUSE - WILL HIS OWN OFFICE/ GODOWN ALSO INCLUDED UNDER REGISTERED WAREHOUSE.

PLS CLARIFY

My Query is that if a person has been issued demand order u/s 73 denying Input Credit as per section 16(4) and such person failed to apply for Application of Rectification of Order by 08-04-2025. Then Whether he may apply in Amnesty Scheme u/s 128(A)? The demand u/s 73 pertains entirely on denial of input Credit.

is there any RCM applicability on sample fees paid to local authority like punjab pollution control board ?????????

Hi All
My company is located in Maharashtra (registered place for GST). I do centralised billing from Maharashtra. I have branches at Banglore and Delhi where I have taken office on rent where vendor is charging me CGST and SGST as POS is Banglore and Delhi respectively. Can Vendor give me bill charging IGST? Can I avail credit of IGST if charged by vendor?

Thanks in advance.

Dear Experts,

We request you to provide the opinion on the eligibility of ITC on QIP (Qualified Institutional Placement) Expenses

Thanks
Naresh

If we take ISD Registration. then ISD can accept that invoices which attract RCM Liability????

R/experts

As per notification No 78/2020 dated 15.10.20, HSN mentioning is not mandatory in B2C invoice for person turnover less than 5 Crore.
1. Query is at present, disclosure of B2C sale HSN wise details in GSTR-1, is mandatory or not in case of registered person having turnover up to 5 crore
2 Can we issue B2C invoice including GST and mentioned on bill rate are inclusive of GST 5% etc and bifurcate the tax element and Taxable sale value in books of accounts in case of turnover up to 5 crore.

Thanks