Ques: My client is running education institute. He collects fees only for term fees and bus fees. Yearly gross receipts exceeds rs. 20,00,000/-. whether the institute registered under trust is required to take gst registration and charge gst on bus fees ? if the answer is no then gst registration mandatory for the education institute collects book fees ?

Ans: In case there is taxable and exempted supply more than 20 lakhs together then one has to take registration and charge gst on taxable supply.

Ques: 1. A registered dealer of Delhi is in the business of Retail trading in Mobile.

2. Buyers come from outside Delhi also having GST No as well as Unregistered dealer. Both provides their address of outside Delhi. Both takes delivery at the shop itself .

3. Whether in such cases place of supply is Delhi or Interstate and IGST to be charged/CGST and SGST.

Ans: It will be local supply in case the supply to unregistered person but if supply is made on address mentioned with GST number of another state then it will be interstate supply.

Ques: The Clearing agent has raised its service invoices on head office at Delhi for 10 import consignments. Out of 10 import consignments, two import consignments are pertaining to Mumbai Branch. The Head office has not taken any ISD registration.

Whether Head office can raise tax invoices for services of clearing agent of two import Consignment on its branch. The clearing agent is not ready to change tax invoices issued.

Ans: Yes they can as cross charge