Q.291 A Doctor maintained a hospital rent paid to non gst registered persons rs:1,20,000/- yearly A Doctor maintained a pharmacy store rent paid to non gst registered persons rs:60,000/-
Question:
1.above mentioned transaction gst applicable
2.if gst applicable tax paid for tenant or building owner.

Ans. Building owners is liable to pay GST if his turnover exceeds the limit prescribed under Section 22.

Q.290 Assessee received ITC reversal notice as per section 16(4) of gst act for the ITC claimed in GSTR3B for the period December 2017 to March 2018. The returns were filed late after September 2018.
Kindly Provide the remedy for the same.

Ans. As per order No. 2/2018 , the time limit to avail of ITC has been extended till March 2019. In case ITC has been availed after March 2019, then it is suggested to reverse the ITC.

Q.289 GST RATE APPLICABLE ON BUS SERVICES TAKEN ON RENT BY KEI INDUSTRIES LTD ( FOR PRE-DEFINED PLACE)

Ans. 1. Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient (with operators)- 5% without ITC except ITC on the same line of business.

2. Rental services of transport vehicles other than 1 above (with operators)- 18% with ITC.

3. Leasing or rental services without operators – 18% with ITC.