Q. 583 IS ANY RCM ON PURCHASE FROM COMPOSITION DEALER IF PURCHASED BY COMPOSITION DEALER? ALSO SHARE SECTION AND RULE FOR THE SAME ?

Ans. Yes, it is covered under RCM as per rule 5 of the CGST rules.

Q. 582 A car dealer in Delhi sells a new car to Mr. A (unregistered person) of Noida. Mr A comes to Delhi showroom and takes delivery himself by providing his address. It,s an inter state supply or Intra State Supply?

Ans. Where the recipient states the address for delivery same as the location of the showroom, the place of supply would be the location of the showroom because as per the supplier the movement of goods terminates then and there, then intra state supply.

Q. 581 What is Difference between entry no.26(id) having GST Rate of 12% and entry no.26(iv) having GST Rate of 18% of Notification 11/2017 – CT Rate dated 28th June 2017 for Job work?

Ans.26(id) is residual entry for Services by way of job work 26(iv) is residual entry for Manufacturing services on physical inputs (goods) owned by others.