Ques: 883: Whether GST is chargeable at 5% if a tour operator, raises invoice for Air ticket with visa cost?

Ans: One of the condition to charge GST @ 5% is “the bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation”. In present case, accommodation charges are missing therefore the supply is not eligible for 5% GST rate.

Ques: 882: Vendor has issued invoices on old address of the client. Client took the ITC on purchase made from the vendor. Now GST officer denying the ITC. What should be remedy.

Ans: Buyer has to prove that the old address is was registered earlier and the supplier was not aware that he shifted on new address. Based on that higher authorities normally take a lenient view

Ques: 881: In F.y 2019-20 my gst liability in IGST is of Rs. 6 Lac and instead of IGST my mistake CGST & SGST tax is paid of Rs. 3 Lac each now notice is received for the same and they are demanding IGST of Rs. 6 lac with interest. Please guide me

Ans: There are many cases when courts are saying that pay IGSTwithout interest and claim refund of wrong CGST paid earlier. Pls search relevant judgement from wwww.taxo.online