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Mahendra Rao

27 January 2026 at 22:27

Posted On : 27 January 2026

GST RATE FOR CONSTRUCTION OF ROAD

My firm, ABC , is a proprietorship concern of Mr. Mahendra Singh Rao,. We are engaged in providing road construction services and have executed / are executing works for a Gram Panchayat in the State of Rajasthan. WHAT RATES ARE APPLICABLE ON ME FOR GST FOR MAKE SALE INVOICE. I HAVE A REGULAR GST INSTEAD OF COMPOSITION. ROAD CONSTRUCTION INCLUDE CRUSHER GITTI AND CEMENT SAND AND LABOUR SUPPLY.

Rajkumar Gutti

27 January 2026 at 20:42

Posted On : 27 January 2026

Dinner party and 294 Q

We are paying bunquet hall dinner party bill to 3 star hotel, amount of Rs. 80 Lac.
Can this dinner bill is treated as commodity & is attract TDS u/s 194 Q.
Please guide

BABU.D

27 January 2026 at 17:30

Posted On : 27 January 2026

In Reply To :

TDS on Purchase of Goods 194Q

No, Section 194Q is NOT applicable to you.

Why 194Q doesn’t apply
Section 194Q (TDS on purchase of goods) applies only if:
- Buyer’s turnover in the immediately preceding FY > INR 10 cr mandatory condition
- Purchase from a seller exceeds INR 50 lakh in the current FY

In your case: FY 24–25 turnover = INR 3 cr | This is below INR 10 cr | So 194Q TDS is not applicable, even though you purchased INR 51 lakh (incl. GST) from a single seller.

TRIBHUVAN PUROHIT

27 January 2026 at 15:59

Posted On : 27 January 2026

In Reply To :

TDS Return filing if only have 15G /15H deductions and no other payments

Sir Thanks for the guidance . Based on your reply I have checked Winman Software which we are using to file TDS but they mandates filing of any return with Mandatory Payment challan, will check and revert

Aashok Kumar Sharma

27 January 2026 at 15:34

Posted On : 27 January 2026

In Reply To :

TDS PROVISIONS FOR NRIS

TDS on Total Value: By default, the buyer is supposed to deduct TDS on the entire ₹1.5 Cr (usually at 20% + cess), which results in a huge tax outflow (approx. ₹30+ Lakhs).

Lower Deduction Certificate (LDC): To avoid this, your client should apply for a Certificate for Lower Deduction of Tax under Section 197. This allows the buyer to deduct tax only on the actual "Gain" (the ₹6-7 Lakhs calculated above) rather than the whole sale price.

Repatriation: To take the money to Dubai, the client will need Form 15CA and 15CB (certified by a Chartered Accountant) to prove that all taxes have been paid before the bank allows the transfer

Aashok Kumar Sharma

27 January 2026 at 15:30

Posted On : 27 January 2026

In Reply To :

Sec 185 and 186

To avoid legal headaches and heavy penalties (which start at ₹5 Lakh for the company and imprisonment/fines for the director):

Repay the amount: Have the director deposit the ₹9.65 Lakh back into the bank account immediately (before March 31st).

Re-characterize: If the director spent it on company-related startup costs, record those expenses and treat the rest as "Cash in Hand" (if physically available) or "Advances for Expenses" (if supported by future bills).

Treat as Salary: If the director works for the company, part of it could be processed as "Director's Remuneration" (subject to TDS and slab rates).

Aashok Kumar Sharma

27 January 2026 at 15:24

Posted On : 27 January 2026

In Reply To :

GST Rate on Rent a Car Business

Usually, GST on motor vehicles is "blocked" under Section 17(5) of the CGST Act. However, there is a specific exception for businesses like yours:

ITC is available if the motor vehicle is used for further supply of such vehicles (i.e., renting them out).

This means you can claim the GST paid when you buy the cars for your rental fleet, which significantly reduces your net tax liability.

Aashok Kumar Sharma

27 January 2026 at 15:23

Posted On : 27 January 2026

In Reply To :

GST Rate on Rent a Car Business

The option to pay 5% GST without ITC is generally restricted to "Renting of motor vehicles designed to carry passengers where the cost of fuel is included in the consideration."

In your case, since the customer fills the fuel, you do not meet the primary condition for the concessional 5% rate. Therefore:

Applicable Rate: 18% GST (SAC 997329).

Input Tax Credit (ITC): You are eligible to claim Full ITC on your business expenses, including the purchase of the cars (if used for further supply of rental services), maintenance, and other input services.

Aashok Kumar Sharma

27 January 2026 at 15:22

Posted On : 27 January 2026

In Reply To :

TDS Return filing if only have 15G /15H deductions and no other payments

If you have only Form 15G/15H declarations and zero tax was actually deducted, you do not need to enter any challan details.
1. The "Nil" Challenge
Most TDS filing software (and the government utility) expects a challan because that is the standard workflow. However, for 15G/15H cases, you are filing what is known as a "Nil Return" regarding payments, but a "Data Return" regarding the declarations.

2. How to Fill the Return
Challan Sheet: Leave the challan section entirely blank (or do not add a row for a challan). Since no tax was deposited, no CIN (Challan Identification Number) exists.

Annexure I (Deductee Details): This is where the magic happens. You must list every person who submitted a 15G/15H.

Enter their details and the Total Amount Paid/Credited.

In the "Tax Deducted" column, enter 0.

Crucial Step: Use Reason Code "A" (Lower deduction/No deduction on account of certificate under section 197) or, more specifically for 15G/15H, look for the flag that indicates "No deduction is on account of 15G/15H" (often a specific dropdown in your software).

3. Validation
When you run the file through the File Validation Utility (FVU), it will see that the tax deducted is "0" and that a valid reason code is provided. It will allow you to generate the .fvu file without a challan.

jaigurudev

27 January 2026 at 13:17

Posted On : 27 January 2026

Invertted duty struture

Dear sir,i have sales of 122994483@5% and i have purchase of 110000000@5% and packing material@18% is 9100000.can i claim for refund under inverted duty strutrure i have total accumulated itc of 39 lac

Sunil Patnaik

27 January 2026 at 13:16

Posted On : 27 January 2026

Clarification Required on GST Rate & HSN Classification – Millet-Based Probiotic Drink

Dear Sir/Madam,

I am seeking your expert opinion regarding the correct GST applicability, rate, and HSN classification for one of our products.
We are dealing with a product named “Millet-Based Probiotic Drink”, which is a packaged, non-alcoholic, fermented beverage made from millets, containing live probiotics. It is marketed as a spicy digestive/probiotic health drink, with zero sugar and zero preservatives.
There is confusion regarding whether this product should be classified as:
• a non-alcoholic beverage under Chapter 22, or
• a functional / probiotic / nutraceutical product under any other appropriate heading,
and accordingly, whether the applicable GST rate should be 5%, 12%, 18% or any other rate.

We request your guidance on:
1. The most appropriate HSN code for this product,
2. The correct GST rate applicable, and
3. Any relevant notifications, circulars, or case laws supporting the classification.
Your professional clarification will help us ensure correct compliance and avoid future disputes.
Looking forward to your valuable advice.

ARUN GUPTA

27 January 2026 at 13:16

Posted On : 27 January 2026

Itc on mobile phone used for business

Can I take itc on my mobile purchased for business purposes? I have bought 1.5 lakhs iphone 17 pro Max mobile for business use .please clarify with examples?

Husseini

27 January 2026 at 13:04

Posted On : 27 January 2026

TDS on Purchase of Goods 194Q

We have purchased goods from one seller of Rs.51,42,380/- including GST amount. So, should we deduct TDS 0.1%
In financial year 2024-2025 our Turnover is 3 Cr.

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