Can gst be levied on goods and not services of a same entity

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 September 2017 Dear Sir/Ma'am,
An individual is dealing into trading of garments and hosiery materials. Also, she provides stitching and sewing services to her customers.
The turnover of (Trading Activity) + (Stitching & Sewing services) does not exceed Rs.20 Lakhs and all the inward supplies are intra state (Maharashtra)
She has a Proprietary concern under which she operates both the businesses and she has taken GST number under on her pan.
My doubt is, whether GST will apply to both goods as well as services or she can get away for the service component and just apply to the goods.
Thanks in advance.

RAJA P M

RAJA P M (Expert)
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26 September 2017 In Case he want registration under GST then GST applicable both (Trading & Servicing)

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 September 2017 Total turnover of both activity is less than 20 lacs GST not applicable in case of entire sales is intra state sales.In such a case GST will not apply to both goods as well as services she can get away from GST registration.

Querist : Anonymous

Querist : Anonymous (Querist)

26 September 2017 Thank you sir. The practical issue here is that, the products that she trades in are bought from big distributors and she is compelled to take GST number to carry on her business or else supplies might stop. So is there any possibility that she can get away with the service part?

RAJA P M

RAJA P M (Expert)
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26 September 2017 As per rule Turn Over less than 20Lakhs no need registration under GST...
In case he want registration as Voluntary basis then, "The threshold of turnover does not matter if a person is voluntarily registered. All provisions of GST Act will apply to a registered person...!"

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 September 2017 No possibility to get away for Service portion.

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