Ques: In FY 18-19, IGST ITC was utilized towards CGST and SGST liability. Offier not accepted and passed on the order even after quoting the case law – M/s.Cosyn Limited Vs. Assistant Commissioner of State tax. Whether the officer is correct, the quoted case law is matching to the scenario, what are the options available now to guard the supplier against the order and refer any other case laws explaining this issue.

Ans: One can file the appeal. There are many judgement of high court which says that if you will pay now again without interest and claim refund of wrong tax paid earlier then also we can resolve the issue

Ques: My total Turnover is 20 Lacs, which includes 14 Lacs Export and 6 Lakhs as domestic service. I have also availed GST input Rs. 1.5 Lakhs for Rent of Office.
Do I need to Reverse the GST ITC in proportion to Turnover.
Pls advice.

Ans: There is no need if domestic service is also taxable.

Ques: What is SAC code for GST service providers for following Services:
1) Service provided by one GTA to other GTA
2) Services provided by GTA to unregistered person
3) Services provided by GTA to registerd person.

Ans: In first case it will not be taxable and rest of two cases it will be 12% in forward charge with ITC. For supply to registered person the tax can also be 5% without ITC