Dear Meghalbhai,

I need help, please advise for below confusion.

Question: As per GST tariff 12% tax on SEWING MACHINE (HSN 8452)

How much is on parts of sewing machine? 12% or 18%?

Query raise cause of in notification they dosen't write "SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES"

we are register under gst @ mumbai
supply food to pvr @ mumbai
but pvr register under gst @ haryana
so that igst is applicable?

We have provided a service( without Material) like Coating work to a fabricated Mild Steel tank and now we want to raise the Invoice so which code is applicable for it ? And what is the Tax Structure for it?

Can we avail ITC for GST paid under RCM @ 5% for availing service from GTA?

We were doing Manufacturing(Goregaon Unit) & Trading (Bhiwandi Unit)Activities under Excise. We had separate excise license for both. Now under GST we are going to do only Trading Activity, but from Earlier Manufacturing(Goregaon Unit).
Is it possible to do trading activity in place of manufacturing.
Our principal address under GST is Goregaon which having both Manufacturing & Retail Business Activity.

I being an individual given a premises on rent below 20 Lakhs for residential purpose and i have also carrying Carry and forwarding agency services

Should i collect GST on Rent portion also ??

What is the answer if I gave rent for Commercial purpose

We are a Ltd. company providing Day care services in our premises, Whether this is covered under GST or not.
pls. advise,

I have a rental income from a building situated in U.P while I am residing in Delhi having GST registration in Delhi, whether I am required to take registration under GST for U.P also?

what can I give as proof of registered place of business if I have don't have rental agreement with me?

APPLICABILITY OF TDS UNDER GST ACT, 2017
TDS under Income Tax Act:-
Under Section 194C of Income Tax Act, 964, any person responsible for paying any sum to resident contractor for carrying out any work (including supply of labour),than that person has to deduct TDS.
If receipt of contract made payment to Contractor (other than Individual/HUF) than receiver of service has to deduct 2% on the Contract value.
TDS under GST Act, 2017:-
As per the Section 51 of the Goods and Service tax Act, 2017, Government manadate a department or establishment of the Central Government or State Government to deduct tax @1% from the payment made or credited to the supplier of the taxable goods or services where the total value of goods or services is exceeded Rs. 2.50 Lakhs and also the deduction shall be made If the provider and supplier both are in the same state.
Question:
We have various contracts for the outsourcing and we are making payment to them exceeded Rs. 2.50 Lakhs per annum.
We have question that we have to deduct TDS under both Act i.e. under Income tax Act and under Goods and Service Tax Act?????
Also give us definition of Contract under Section 51 of the Goods and Service Tax Act, 2017 and under Income Tax Act, definition of Contract is exuhastative.
For Example,
Description Amount Amount
Being amount paid towards provide service of executive Assistant 25,000/-
Statutory Benefits 2,500/-
Total 27,500/-
Service Charge @0.10% 27.50/-
Total 27527.50/-
GST @18% 4954.95/-
Total 32482.45/-

In above case, whether we have to deduct TDS under both the Act i.e. 2% under Income Tax Act and 1% under GST Act????
If yes, under Section 51(3) of the GST Act provides that the deductee shall furnish a certificate mentioning their contract value, rate of deduction, amount deducted, amount paid to the government and such other particulars in such manner as may be prescribed.