Q. 278 My Client is a Civil Contractor and owns a Stone Crusher. He has paid Royalty to Revenue Department under the Head- Mineral Concession Fees, Rates and Royalities . Whether RCM is applicable on such Royalty payment and what will be the rate of GST?

Ans. RCM shall be applicable in case services provided by Government, local authority, union territory to any business entity.

Q. 277 Whether GST is applicable on sale of paintings drawn by self ? What will be GST implications for sale of Paintings on e-commerce platform regarding registration , GST Liability, Rate applicable etc.

Ans. Your good self is required to get compulsory registered under GST Act, 2017 in case of supply through e-commerce. GST Rate will applicable at 12% vide HSN- 9701.

Q. 276 Is there any format of Letter of Authority for GST Assessment? Kindly share the same

Ans. No, there is no specific format under GST Law.