Prequisite:TRAN 2 can be filed only if TRAN-1 and GSTR 3B of the relevant tax period is filed. Step1.Navigate to the TRAN 2 page of the desired tax period after logging in , Select the < Financial Year> and < Month> Step2.Table 4 of TRAN 2 would be enabled if records were declared in Table-7(a) (7B) of […]
As per Notification No. 11/2017-Central Tax (Rate), Central Tax is to be levied at Nil rate for Support services to agriculture, hunting, forestry, fishing, mining and utilities which are falling under HSN / SAC 9986. For details of services falling under 9986 refer to https://indiagstdotin.wordpress.com/2017/07/28/support-services-to-agriculture-hunting-forestry-fishing-mining-and-utilities/
As per Notification No. 11/2017-Central Tax (Rate), Services falling under Other manufacturing services; publishing, printing and reproduction services; materials recovery services, and the tax rate applicable under the Central Goods and Service Tax is 9%. These services are falling under HSN / SAC 9989. The list of services falling under the HSN / SAC 9989 can be […]
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN /SAC 9992 i.e Educational Services Central taxes will be levied at the rate of 9%. The following services are covered Pre-primary education services, Primary education services, Secondary Education Services, Higher education services & Other education & training services and educational support services.
As per Notification No. 11/2017-Central Tax (Rate), Sewage and waste collection, treatment and disposal and other environmental protection services falling under HSN / SAC 9994 is levied at a rate of 9% for central tax.
As per Notification No. 11/2017-Central Tax (Rate), services like Recreational, cultural and sporting services are taxed at rate of 9% for the central tax for admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or movie tickets less than Rs 100 and rest of the recreational & sporting services are taxed at 14%. […]
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN /SAC Code 9972, the rate for central taxes is 9%. The services covered are Real estate services involving owned or leased property & Real estate services on a fee/commission basis or contract basis.
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN / SAC Code 9965 i.e for Goods transport services, the applicable CGST rate is cases for transportation of goods by Rail, Vessel and by GTA it is 2.5% and for Transport of goods in containers by rail by any person other than Indian Railways it is 6% […]