Ques: We would like to know the applicable GST percentage on “Battery as a Service” provided to E-rickshaw owners and relevant HSN code.
Also, we seek clarification on whether input credit can be availed by a dealer, in case we bill the dealer and the dealer further supplies the service/product to the rickshaw owner.

Ans: SAC 997311 – Leasing or rental services  concerning transport equipments including containers, without operator – 18%

Ques: My client is a Tour Operator registered in GST in the state of Haryana, Now they have opened a enquiry office in the state of Goa. The office is on rent from an unregistered person. Now I have the following query:
1. Whether I need to register under GST in the state of Goa, since the premises is only a enquiry office and not providing any services, all the services are managed through Haryana Office and billing is done from Haryana.
2. What is place of supply for payment of GST on Rent?
3. Can we pay the GST under RCM on rent from Haryana Office as IGST ?

Ans: Since Goa office is performing a task that need to be registered and payment of gst on rent should be from there only

Ques: GST – place of business inspected – assessment made from 17-18 to 24-25 – tax and penalty levied by the Enforcement Wing Officers.
The dealer paid the relevant tax for the years 17-18 to 21-22- penalty and interest pending. In respect of 22-23 to 24-25 tax ,penalty and interest are pending. The dealer prefer appeals for the above years. Is there any relief of penalty and interest. clarification with citation is required

Ans: In case we can prove that there was no malafide intention then demand for earlier years or extended period will be quashed by higher authority so no interest and penalty and even you can claim refund of tax paid as well