In case of GTA Services, provided to an Individual not registered under GST and not a business entity, liability to pay GST is on

·       Supplier

Lottery procured from State Government by a lottery distributor, GST is payable by:

·       Lottery Distributor

If a supplier is under the Composition scheme, does RCM still apply to the recipient?

·       Yes

Reverse charge u/s 9(3) of the CGST Act is applicable on:-

·       Notified Goods & Services

Reverse Charge is applicable on:

·       Both intra and interstate supplies

Reverse Charge is applicable on:

·       On both supplies and advances

Sponsorship services provided by Mr. A to M/s AB Ltd., liability to pay GST is on:

·       M/s AB Ltd

If Tobacco leaves procured from an Agriculturist by a registered person, then: -

·       Reverse charge is applicable

Banking services provided by Department of post are:

·       Exempt from GST

Which of the following services are covered under Reverse Charge Mechanism under Section 9(3) of CGST Act, 2017 i. Legal Consultancy ii. Goods Transport Agency iii. Manpower Supply iv. Rent-a-Cab

·       i & ii – Legal Consultancy and GTA

If a supplier is under the threshold for registration and provides the proof for the same,does the recipient still have to comply with Reverse Charge Provisions?

·       Yes

What are the supplies on which reverse charge mechanism would apply under section 9(4) of CGST Act?

·       Inward supply of goods or services or both from an unregistered dealer

The exemption from Reverse Charge Mechanism is available for Goods and Services from unregistered dealers upto a maximum of (under Notification 8 / 2017)-

·       5,000 per day for all URD purchases under Section 9(4)

In case of renting of land, inside an Industrial estate, by State Government to a manufacturing company, GST is :

·       Applicable under Normal Charge

Silk yarn procured by M/s ABC Silks Ltd.(registered) from a Trader(Manufactures silk yarn ), GST is payable by:

·       M/s ABC Silks Ltd

Sitting Fees received by director of XYZ Ltd., is liable for GST in the hands of the……… 

·       XYZ Ltd

When can credit for tax paid under Reverse Charge Mechanism be taken?

·       Same month

Services by an Insurance Agent to Ms. ABC Insurance Co. Ltd., GST is to be paid by:

·       ABC Insurance Co. Ltd.

M/s. PQR Ltd. has availed rent-a-cab service from M/s ABC Travels (Proprietor) service then: 

·       Reverse charge is applicable if ABC Travels is not registered.

If all supplies made by a supplier are covered under RCM, should they still register under the Act if the threshold exceeds the prescribed limit?

·       No - Notification No. 05/2017- Central Tax