Q. 636 Are intermediary services liable to GST ?

Ans. Yes, depending upon place of supply and other GST provisions. 

Q. 635 Notice regarding ITC ineligible due to Claim on ITC in respect of supplies from taxpayers whose registration has been cancelled RESTROSPECTIVELY.(Claim of ITC on invoices or debit notes issued by such suppliers after the effective date of cancellation).For the period 2018-2019.But I had claimed ITC before the effective date of cancellation. For example, One supplier whose registration is cancelled on 11,May2018 but I claimed ITC for the month of April2018 in May2018 ?

Ans. You are required to prepare an analysis report disclosing the eligible ITC and respond the same.

Q. 634 Input tax credit against Capital Goods in case of Registered Person selling Taxable and Exempt Goods. If registered Person is having Input of Capital Goods of Rs.1 Lakh in Month of January and have reversed Input of Rs.20000/- Under Rule 43 in proportion of Exempt sale and Total Sale. Whether registered person can avail and utilise balance of rs.80000/- fully in January Month ? or there is any restriction for utilisation of Input of Capital Goods ?

Ans. Yes, you can claim the ITC after reversal.