Some doubts on transportation, rent & commission agent

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This query is : Resolved

Rohit JIndal (Querist)

13 August 2017 i have some doubts relating to Transportation, Rent & Commission.

Transportation:

According to the rate slab it is written that if the consignee wise charge is less then 750 & if full Carriage charge is less then 1500 then it is nil rated.

Question is that if a trader is getting a bill of 1300 in which 4 parcel where there, then can it be taken as nil rated or it will be covered in RCM and trader have to pay GST? Transport vehicle was transporting other consignee goods also.

Rent:

Question is Rent received in advance prior to 1st july for the whole year is taxable in the GST regime on monthly basis?
and can rent paid to unregistered person on weekly basis(taken into consideration 5000 limit per day) is justifiable?

Commission Agent:

As per section 24(vii) person who makes taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise.

as per Sec 2 (5) (5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another

according to this point every commission agent is compulsory required to take registration or not?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

13 August 2017 Transportation
GST payable under RCM.
Rent
Taxable monthly basis not on daily basis.
Commission agent
Compulsory to take registration.

Rohit JIndal

Rohit JIndal (Querist)

13 August 2017 Thanx for the reply sir but if the transportation charge is

Case 1: 600 (only one bill) then what will be the case?

Case 2: if two bills for 600 and 700 on same day to the same party?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

14 August 2017 1 No GST as bill less than 750.
2 In the same trip not exempt.

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