GST Rate Archives - Srinivasan V, Advocate

July 16, 2020July 16, 2020GST RulingsGST | Classification of goods, GST Rate, GST Taxable Supply

GST Rate on Hand Sanitiser

Query/ies: Whether hand sanitisers can be classified under HSN 3004.90.87 (viz., Antibacterial formulations, not elsewhere specified or included)? Whether hand sanitisers are exempt from GST (since they are classified as an essential commodity under the Essential Commodities Act, 1955)? Observation: From the submissions made, the Authority has opined that the firm is engaged in manufacture […]

January 2, 2019June 23, 2020GST PostsGST Rate, GST Time of Supply

Time of Supply in case of Change in GST Rate

The GST rates for certain goods have been amended with effect from 01-Jan-2019. When supply of goods / services happens during such change in tax rate, the ‘time of supply’ should be determined as per Section 14 of the Central Goods and Services Tax (CGST) Act, 2017 (and not as per the usual provisions of […]

Srinivasan V, Advocate

FCA, LL.B. (Hons.)

Tag: GST Rate

GST Rate on Hand Sanitiser

Time of Supply in case of Change in GST Rate