GST

GST FAQ-KCC, Edu cess, Resident Welfare Association, Composite supply, e-way bill etc.

GST FAQ-KCC, Edu cess, Resident Welfare Association, Composite supply, e-way bill etc.

Question: Has e-way bill rules been notified?
Answer: No. It will be implemented in phases from 01.01.2018 and nation-wide w.e.f. 01.04.2018.

Question 2: Whether the credit of Krishi Kalyan Cess (KCC) and education cess allowed as transitional credit in GST?
Answer: No.

Question3: Please clarify GST applicability on Resident Welfare Association (RWA) charges for providing services and goods for the common use of its members by way of reimbursement of charges or share of contribution.
Answer: Supply of services by RWA is exempted if:

  1. Contribution is less than Rs. 5000/- per month per member or
  2. The aggregate turnover of such RWA is below Rs. 20 lakhs in a financial year even if charges per member are more than Rs. 5000/-.

RAW shall be required to pay GST if subscription is more than Rs. 5000/- per member and the annual turnover of RWA by way of supplying of services and goods is also Rs. 20 lakhs or more.

Question 4: In composite supply, principal supply is taxable but dependent supply is nil rated so dependent supply will be taxable or not?
Answer: The entire supply will be treated as supply of principal supply and will be taxed at the rate of principal supply. Refer Section 8(a) of CGST Act, 2017

Question 5: If I am an unregistered dealer and buy a good from unregistered dealer is there any GST liability on me under reverse charge?
Answer: No

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