Q.601 As local & state branches of Indian Medical Association , we are taking membership fees from our members . Is GST applicable on such membership ?

Ans. Yes, GST is applicable.

Q. 600 In case of manufacturing unit ITC is allowed on entire “Solar Power Generating Plant?

Ans. Yes, in the case of manufacturing units ITC is allowed.

Q. 599 Recently GST Dept is auditing the 2017-18, 2018-19 and 2019-20 accounts and disallowing the ITC not uploaded by the supplier or uploaded by supplier but has not declared in 3B i.e., has not discharged his liability as declared. As a buyer how can I ensure he has declared tax in 3B as declared in his GSTR 1. He would have delared more in GSTR 1 and less in 3B. Is there any case law on these.

Ans. You can visit the following link: https://taxo.online/judicial-pronouncements-category/?category=526