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GST ON HOTELS & RESTAURANTS

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By  : Pradeep Kumar Mittal B.Com,LLB,FCS Pkmittal171@gmail.com

The Indian Hospitality Industry is one of the key drivers of growth in the service sector. Apart from hotels, lodges and restaurants, it includes tourism services as well. Tourism and Hospitality Sector’s direct contribution to GDP in 2016 was estimated to be $47 billion. In fact, the National Restaurant Association of India (NRAI) in the Indian Food Services Resort (IFSR) 2016 estimated the total contribution of the restaurant industry would alone contribute 2.1% of GDP by 2021. Since hospitality market is quite big, any change in the Tax regime is going to have far reaching implications more particularly after the introduction of GST.

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    • PRE-GST REGIME
2: In the Indirect Tax Regime prior to 1.7.2017, the Hospitality Industry pays multiplicity of taxes in the form of Service Tax, VAT, Luxury Tax etc. If we take room in a hotel with a room tariff in excess of Rs. 1000, it was subjected to service tax of 15% which upon 40% abatement would come down to 9%. In addition, VAT ranging from 5.5%- 14.5% and luxury tax was also payable. In case of restaurant, an abatement of 60% was available whereby effective rate of service tax was brought down to 6%. Upon which, VAT at the appropriate rate and luxury tax was also payable.

3: Similarly, the bundle of services like social functions, marriage function, seminars etc., abatement of 30% was available. However, for restaurants and hotel owners, the main drawbacks were:
  • No input tax credit was available on the taxes paid by them. The main reason being the central tax like service tax could not be set off against state taxes.
  • Compliance required to be done under the various tax laws
  • From the point of view of the end user, the cascading effect of VAT lead to increased prices of products.
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    • COMPONENTS OF RESTAURANT BILL - PRE-GST


4: As a consumer, we do not pay much attention to the bill received by us at the dinner table. However, if we look closely, there were usually three components of bill:
  •  SERVICE TAX
  • VAT
  • SERVICE CHARGES
5: The Service Tax is payable for the services rendered by the restaurant. Vat is payable on the food portion of the bill. Service Charge is not a tax but a fee (without any authority of law) levied by the restaurant sector for the services provided by them. It amounts to income of such restaurant and distributed among staff as it claims to be tips.

6: While in the case of VAT and service tax, the amount collected by restaurant from customers were deposited to the credit of the State Government and Central Government respectively. The same is not the case with the service charges, which directly go to the hotel or restaurant owner’s kitty.

VAT+ SERVICE TAX  ⟹GOVERNMENT
SERVICE CHARGE ⟹HOTEL OWNER

7: The difference between the service tax and service charge is that service tax is a tax that the service provider has to pay to the government, while the service charge is an additional tip charged by the provider and is not in the nature of tax. Service Tax is mandatory and recovered from the end consumers, while government has issued advisory that consumers can refuse to pay the service charge if they are dissatisfied with the service. As per clarification issued by Ministry of Consumer Affairs, service charges are voluntary in nature and if the consumer is not happy with the services he may decline to pay.


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    • GST IMPACT ON RESTAURANT BILL
8: Under GST, the taxes namely Service Tax, VAT and Entertainment Tax (if levied by State Government) have been merged into a single levy. GST will be levied into two parts i.e. CGST and SGST. For example, if GST to be levied at 18%, then it will be charged 9% CGST and 9% SGST.


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    • GST RATES FOR RESTAURANT (COMPOSITION SCHEME)
9: The restaurants, whose aggregate turnover is less than Rs 75 lakhs, can avail the benefits of “Composition Scheme” under Section 10 of CGST Act. Under this Scheme, 5% GST will be levied. i.e. 2.5% CGST and 2.5% SGST and interestingly, this is to be paid out of pocket of restaurants own kitty as the owner is neither entitled to avail Input Tax Credit of taxes so paid on raw materials nor on Services and at same time, nor the restaurants owner recover the tax i.e. 5% from the customers visiting the Restaurant.

10: In other words, they cannot charge any tax in their bills. They cannot pass their burden on to their consumers because of the inherent design of the composition scheme. They cannot avail input tax credit. However, they have the liberty to join the mainstream GST and pay full tax and avail credit.
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    • NON AC RESTAURANT WITH LIQUOR LICENCE – 12%.
11: In the pre-GST era, non-AC restaurant in your local market serving snacks and providing takeaway service were exempt from paying service tax and were liable to pay only VAT as per the state laws. However, post GST, GST is charged at 12% on the bill, i.e. 6% CGST and 6% SGST. In this case, full input tax credit is available on the inputs, services, capital goods i.e. inputs purchased and input services availed for providing output service i.e. restaurant service.

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    • AC RESTAURANT – GST 18%
12: These restaurants are primarily dining out places with proper sitting and air conditioning facilities. At the same time, such restaurants also possess license to serve liquor. Hence, tax rate of 18% is applicable even if only part of the restaurant is air-conditioned while the remaining part is non-AC. Even if the customer does not dine in the AC portion, still he will be subjected to the same tax rate of 18%. Further, if a restaurant is non-AC and yet it possess a license to serve liquor, the applicable rate of GST is 18% and not 12%.

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    • 5 STAR AND ABOVE RATED RESTAURANT -18%
13: These days mostly all 5 star and above rated hotels have restaurants at their premises. Before the implementation of GST, such restaurants were liable to pay service tax at 6% after availing abatement. Thereupon, VAT was chargeable as per the State law. However, no input tax credit was available. However, post GST regime, the taxability has significantly increased. Now, the customer availing facilities at the restaurant would be liable to GST @18% i.e. 14% CGST and 14% SGST. Full input tax credit (on inputs, input services and capital goods) shall be available while providing “output service” i.e. restaurant service.

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    • OUTDOOR CATERING
14: Besides restaurants, another “service” comes to our mind is “Outdoor Catering Services”. Such “Outdoor Catering” may be for pre-marriage, marriages, social, religious, cultural and sports events and also services provided to corporate entities. In the pre-GST scenario, outdoor catering were liable to service tax @9% after providing benefit of abatement. Thereupon, VAT, as per the provisions of the respective State VAT laws, was leviable. However, post GST, the “Outdoor Catering Service” would be subject to tax @18%. Though rate of tax may be 18% but service providers shall now be entitled to avail full “Input Tax Credit” on (i) inputs (ii) input services (iii) capital goods.
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    • GST RATE FOR HOTEL, LODGE, INS, RESORT, CAMPSITE, CLUB, GUEST HOUSES ETC.

Room Declared Tariff less than Rs 1000/   - NIL

15: Budget hotels providing cheap accommodation and food usually have room tariff less than Rs. 1000/- per night. On such hotels and lodges, no GST is payable.

Room Tariffs between Rs. 1000/- to Rs. 2500/- GST RATE IS 12%.

16: The rooms which have declared tariff between Rs.1000/- to Rs. 2500/-per night were in the pre-GST scenario liable to service tax @ 9% after receiving abatement of 40% on the tariff value. Such amount was subjected to VAT between 12%- 14% and additionally luxury tax was also leviable.

Under the GST regime, for availing the facilities of such hotel the customer has to pay GST at 12% i.e. 6% CGST and 6% SGST. The hotels will be able to claim full input tax credit of (i) inputs (ii) input services (iii) capital goods.

17: Upon comparison of both pre-GST and post GST scenarios, it can be seen that in the pre-GST scenario, the “aggregate tax rate” was higher. Under the GST regime, it is merely 12 % with further benefit of ITC.

Room Tariff between Rs.2500/- to Rs. 5000/-  - 18%

18: Taking the case of pre-GST scenario, such hotels were liable to service tax @ 9% (post abatement of 40% on the tariff value), thereupon VAT @ 5%- 14.5% together with the luxury tax was levied. However, in the post GST period, services of such hotels shall be liable to 18% i.e. 9% CGST and 9% SGST. The net effect is that the tax liability has been significantly reduced plus such hotels are now eligible for full input tax credit benefit.

Room Tariff exceeding Rs. 5000/- -28%

19: These are usually 4 star or 5 star hotels where average room per room per night exceeds Rs. 5000/-. Such hotels were in the pre-GST regime were liable to service tax @ 9% (post abatement of 40% on the tariff value), thereupon VAT @5.5%- 14.5% together with the luxury tax was charged. However, in the GST era, now such hotels are liable to pay GST @ 28% (14% CGST + 14% SGST). Additionally, they will be able to claim input tax credit in respect of the services rendered.

20: The Ministry of Finance, Government of India, has a Circular No.139/8/2011-TRU dated 10.05.11 as follows:-
  • i)Relevance of Declared Tariff

It has been clarified that Declared tariff” includes charges for all amenities provided in the unit of accommodation like furniture, air-conditioner, refrigerators etc., but does not include any discount offered on the published charges for such unit. The relevance of ‘declared tariff’ is in determining the liability to pay service tax as far as short term accommodation is concerned. However, the actual tax will be liable to be paid on the amount charged i.e. declared tariff minus any discount offered. Thus if the declared tariff is Rs. 1100/-, but actual room rent charged is Rs. 800/- tax will be required to be paid @ 5% on Rs. 800/-
  • ii). Levy of differential tariff for the same accommodation
It is possible to levy separate tariff for the same accommodation in respect of a class of customers which can be recognized as a distinct class on an intelligible criterion. However, it is not applicable for a single or few corporate entities.
  • iii).Inclusion of cost of meals of beverages in the declared tariff.
Where the declared tariff includes the cost of food or beverages, Service Tax will be charged on the total value of declared tariff. But where the bill is separately raised for food or beverages, and the amount is charged in the bill, such amount is not considered as part of declared tariff.
  • iv. Whether of season prices will be considered as declared tariff
When the declared tariff is revised as per the tourist season, the liability to pay Service Tax shall be only on the declared tariff for the accommodation where the published/printed tariff is above Rupees 1000/-. However, the revision in tariff should be made uniformly applicable to all customers and declared when such change takes place.
  • v. Inclusion of luxury tax impost by states in the declared tariff or actual room rent

For the purpose of service tax luxury tax has to be calculated from the taxable value.

21: Although there is no circulars/clarification about the meaning of word “Declared Tariff” in the GST Regime, but, in my view, the aforesaid circular issued by the Ministry of Finance, Government of India, in relation to levy of Service Tax, shall be squarely applicable in the GST regime as well. The Hon’ble Supreme Court in the following cases has held that Circulars issued by the Department are binding and Department cannot take a contrary view: -

  • (i) Collector of CE, Guntur v. Andhra Sugar Ltd. reported in MANU/SC/0079/1988 : 1988 (38) ELT 564;
  • (ii) State of Tamilnadu v. Mahi Traders reported in MANU/SC/0561/1989 : 1989 (40) ELT 266;
  • (iii) UCO Bank, Calcutta v. Commissioner of Income Tax, W.B. reported in MANU/SC/0389/1999 : (1999) 4 SCC 599;
  • (iv) Collector Central Excise, Vadodara v. Dhiren Chemical Industries reported in MANU/SC/0787/2001 : 2002 (139) ELT3 "
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    • INPUT TAX CREDIT – SECTION 16 OF CGST ACT.
22: Section 16 of CGST Act provides that every registered person shall be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business . In other words, this Section 16 virtually permits taking credit all taxes paid on procuring (i) inputs (ii) input services (iii) capital goods and used in the course of or furtherance of business. Now, we need to consider the meaning of “ in the course of “ or “furtherance of business”.

23: The meaning of 'furtherance', as per Black's Law Dictionary, 6th Edition, 11th reprint, 1997, is "act of furthering, help forward, promotion, advancement or progress". Furtherance of business will, thus mean, act of furthering business, helping forward business, promotion of business, advancement of business or progress of business. Therefore, if a service provider is renting the property in the course of or for furtherance of business or commerce, it will amount to an activity in favour of service recipient for helping forward business, promotion of business, advancement of business and progress of business. It automatically generates value addition and comes within the meaning of 'service tax' as defined under Sec.65[105][zzzz].

24: Section 17 (5) of CGST Act, inter-alia, speak of blocked credit, which is, as is relevant for our purpose, is reproduced below:-

  • (5) Notwithstanding anything contained in sub-section (1) of Section 16 and sub-section (1) of Section 18, input tax credit shall not be available in respect of the following, namely:-
    • (a)……………………………………………..
    • (b) the following supply of goods or services or both:
      • (i) food and beverages, outdoor catering, beauty treatment, health service, cosmetic and plastic surgery except where an inward supply of goods or service or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of taxable composite or mixed supply

By virtue of Section 17(5), no input tax credit shall be permissible on “food and beverages” and/or “outdoor catering” unless the same is used for making outward supply. Therefore, the input tax paid on “food and beverages and outdoor catering” shall be allowable only if the same are used for making taxable “outward supply”

©: works contract services when supplied for construction of an immoveable property (other than plant and machinery) except where it is an input service for further supply of works contract service.

25: Plainly speaking Section 17(5)© of CGST Act, bars inputs tax credit on works contract services used for construction of an immoveable property unless the same is used as a “plant and machinery” and also where “works contract service” is an input for further supply of “works contract service. Now, the question arises as to what does “plant and machinery” mean ? Does it mean what is fabricated out of steel items, some bought-out items of steel and brought to site and erected, installed and commissioned at the Works/Factory Site or could it be something else? In order to find answer, we have to look to the following judgments of Hon’ble Apex Court and that of different High Courts. 

26: The Hon’ble Supreme Court in the case of Scientific Engineering House Private Limited v. Commissioner of Income Tax, Andhra Pradesh, (1986) 157 ITR 0086 (SC), held as under:
  • "10. In deciding whether a 'building' or a structure is a plant, the functional test has to be applied as indicated in the said decisions. If the 'building' is an apparatus or tool used by the Assessee for carrying on the business or manufacturing activity, then it would be part of the 'plant'.
  • 11. Therefore, the word 'installed' is used in connection with the words ' plant and machinery', can also refer to 'installation' of a factory building. Therefore, the mere use of the word 'installed' with reference to 'plant and Machinery' is not sufficient to exclude the factory building, from the scope of the 'plant and machinery' used in the Notification dated 15.10.1981.

27: The Supreme Court in the case of CIT vs. Taj Mahal Hotel, Secunderabad (12.08.1971 - SC) : MANU/SC/0239/1971 
Land, buildings, machinery, apparatus and fixtures employed in carrying on trade or other industrial business....

28: The Supreme Court in the case of CIT vs. Dr. B.Venkata Rao MANU/SC/1284/1999 : [2000] 243 ITR 81, has held that if it was found that the 'building' or structure constituted an apparatus or a tool of the taxpayer by means of which business activities were carried on, amounted to a 'plant' but where the structure played no part in the carrying on these activities but merely constituted a place where they were carried on, 'building' could not be regarded as a 'plant'.

29: The Supreme Court in the case of Anand Theatres MANU/SC/0409/2000 : [2000] 244 ITR 192 (SC), has observed that where a building that was used as a hotel or a cinema theatre could be given deprecation on the basis that it was a 'plant' and it was in relation to that question that the court considered a host of authorities of this country and England and came to the conclusion that a building which was used as a hotel or a cinema theatre could not be given depreciation on the basis that it was a plant. We must add that the court said: "To differentiate a building for grant of additional depreciation by holding it to be a 'plant' in one case where a building is specially designed and constructed with some special features to attract the customers and the building not so constructed but used for the same purpose, namely, as a hotel or theatre would be unreasonable." This observation is, in our view, limited to buildings that are used for the purposes of hotels or cinema theatres and will not always apply otherwise.

30: The above judgment of the Supreme Court in the case of Anand Theatre would greatly help the Hospitality Industry (Hotel, Resorts, Inn, Campsite, Club and Restaurants) that the Input Tax Credit (input, service, capital goods) could be allowed for construction of building, complex, civil structure etc.etc. since these would be held to be “plant and machinery” for the Hospitality Sector.
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    • RECORDS TO BE MAINTAINED UNDER GST
31: Under GST, the activities of manufacture, provision of taxable service and sale of goods have a common law and hence, businesses can now maintain consolidated information which was maintained separately earlier. Under GST, every registered taxable person is required to maintain the following accounts:

  1. Purchase Register should be maintained for all purchases made within a tax period for manufacturing of goods or provision of services.
  2. Sales Register should be maintained for all the sales made within the the tax period.
  3. Stock Register containing correct stock of inventory available at any given point of time should be maintained.
  4. Register for input tax credit availed should be maintained to mention the details of input tax credit availed for a given period.
  5. Output Tax Liability Register which should mention the details of GST liability outstanding to be adjusted against input credit or paid out directly.
  6. Output tax paid Register which should mention the details of GST paid for a particular tax period.
  7. Register of goods produced which contains the details of goods manufactured in a factory or production house. It should be maintained by every assesse carrying out manufacturing activity.

32: In addition to maintaining the accounts specified above, a registered person whose turnover during the financial year exceeds Rs. 1 crore is required to get the accounts audited by a chartered accountant or cost accountant and submit a copy of the audited annual accounts and a reconciliation statement in Form GSTR-9B while filing the annual return in Form GSTR-9.

33: Every registered person is required to retain account for five years from the due date of filing annual returns for the year to which the account and records pertain.

34: In view of the enormous potential in the Hospitality Sector and also in view of the ever increasing size of the foreign tourists of various categories viz. (i) industry (ii) business (ii) medical (iv) pilgrimage (v) government business (vi) political business. Therefore, it is absolutely imperative that the Government must, by their policies, give philip to this Sector and tap the enormous opportunities coming soon.

By  : Pradeep Kumar Mittal B.Com,LLB,FCS Pkmittal171@gmail.com

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CERTIFICATE,2,NAV,1,NEFT,10,NEGATIVE LIST FOR TAX ON SERVICES,31,Net asset value,3,net banking,3,new excise return form,3,new 194 c,5,NEW BASE RATE INTEREST,1,NEW BASIC AND GRADE PAY,2,new basic formula,1,new coin,1,new cut off limit for TDS,2,new da rate,10,new deduction,3,NEW EST-1,1,new etds requirement,1,NEW EXCISE DUTY ITEMS,2,New Foreign Trade Policy,4,NEW FORM ITR FY 2010-11,1,new fuv 2.110,1,new fvu 2.128,3,new income tax act,1,new income tax calculator,5,NEW INCOME TAX RATES,25,new income tax return form 2010-11 itr-1,3,new income tax return form 2010-12 itr-1,1,New Infosys Chairman,1,new itr form,5,NEW ITR FORM AY 2011-12,3,new itr forms,13,NEW ITR FORMS EXCEL,6,new jeewan dhalan,2,NEW PAN APPLICATION,13,NEW PAN CARD,7,NEW PARTNER ADDED,1,NEW PAY BAND,2,NEW PAY SCALE FOR UNIVERSITIES COLLEGES,1,NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE,1,new pension scheme to govt employee,11,NEW RUPEE SYMBOL,5,new rupee symbol font,2,new sahaJ tax form,5,new section 44AF,2,new service tax rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,3,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,14,NOR,1,note security features,3,NOTES ON 3CD,8,notice of meeting through email company,1,notice pay,1,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,21,NRI,26,nri investment indua,4,NRI.PIO,17,NSC ACCRUED INTEREST,15,NSC INTEREST CALCULATOR,7,nsc.,7,NSDL,4,NSE,2,NUMBER TO TEXT,1,numbers in to text,1,OCI,3,official notification,1,official website,2,oidar,1,oltas,4,one increment,2,ONE RANK ONE PENSION,1,one thousand rupee note,2,online,1,ONLINE BALANCE CHECK EPF,3,online bsnl bill verification,2,online deposit of tax,7,online earning,1,online emi calculator,1,online employee provident fund,3,online epf balcnce,8,online filing of service tax return,14,ONLINE FOREX TRADING,1,online life insurance,5,ONLINE PAN,2,online pan verification,3,online rectification itr,2,online refund,15,ONLINE REFUND STATUS,7,ONLINE REGISTRATION OF COMPANY,2,online return rectification,2,online service tax,2,online services by Govt,1,ONLINE ST-3,7,online tan regsitration,6,online tds payment,4,ONLINE VAT,2,opc,2,OPEN OFFER,1,option date,2,orop,1,other forms,1,other income to employer,3,out of debt,2,OUTPUT SERVICE TAX CREDIT,1,OUTSTATION CHARGES,2,own name,1,PACKAGE SOFTWARE,2,PAN,5,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,1,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,1,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,4,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,3,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity act,4,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,6,penalty on late filing of income tax return,19,pension,11,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,2,pensioner benefit,3,Permanent account number,6,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,2,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,4,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,5,pmjdy,10,PMS,2,pmvvy,1,pnr,1,Point of sale,7,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,8,post office recurring deposit,9,post office saving deposit account,6,post office schemes,14,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,29,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,17,ppf limit,24,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,12,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,8,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,20,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,8,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,76,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,6,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,5,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,6,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,6,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,2,RESTAURANT,9,restricted leave,1,retail investor,4,retirement planning,5,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,1,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,50,reverse charge of service tax,43,reverse mortgage,2,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,3,revised option date,1,revised pay calculator,3,revised return,3,REVISED SCALE,1,rgess,9,rich,1,right to reject,2,RPF,4,rpu,8,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,12,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule3,2,rule40BA,1,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,5,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,1,salary tds,7,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,4,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,5,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,15,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),1,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,6,section 194-J,4,SECTION 194A,4,section 195,9,SECTION 195A,1,section 197,4,SECTION 2(37A),1,section 201(1A),2,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,4,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),10,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,13,SECTION 44AE,4,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,28,section 54f,8,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,1,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,17,section 80E,8,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,3,Seminar on service tax changes,1,Senior citizen,7,Senior Citizens Savings Scheme 2004,17,service charge,2,service ta,1,SERVICE TAX,43,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,9,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,16,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,22,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,1,SERVICE TAX ON EDUCATIONAL SERVICES,3,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,3,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,4,servicetax,1,set off in same head or other head.,9,sevice tax on associate enterprises,2,sez,6,share,2,share market,3,SHARE SHORT TERM Capital GAIN,7,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,8,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,7,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,12,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,6,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,8,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,2,standing committee,1,startup india,2,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,10,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success secrets,1,sugam,4,Sukanya Samriddhi Account,7,SUPREME COURT,1,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,3,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,5,tally 7.2,3,tally 9,4,tally easy,3,tally erp9,5,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,3,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,4,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,4,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,4,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,1,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,TAX SLABS,5,tax through atm,2,tax yogi,3,taxable allowances,4,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,13,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,5,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid 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2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,2,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,5,TDS U/S 195,7,tds verification,2,TDSCPC,28,tdsman,12,tdsman software,12,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,2,term plan,2,The companies act 2013,129,The companies rules,113,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,13,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,1,trading in shares,4,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,5,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,6,tuition fees children,2,TURNOVER MEANING 44AB,6,two challan in same month,1,uan,12,ubislate,1,UGC PAY SCALES,1,uid,10,uidai,3,ulip,22,ULIP AFTER BUDGET,1,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,4,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,1,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,valuation of motor car,5,valuation of perquisites,15,valuation of perquisities,11,valuation of rent free house accommodation,4,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,9,VIEW 26AS,6,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,2,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,4,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,2,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,2,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,4,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,2,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,
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SIMPLE TAX INDIA: GST ON HOTELS & RESTAURANTS
GST ON HOTELS & RESTAURANTS
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SIMPLE TAX INDIA
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