Q. 194 Pls clarify, is gst applicable on motivational books and yoga training services?

Ans. In terms of notification no. 12/2017- CTR, only services provided by an entity registered under section 12AA/12AB of the Income Tax Act,1961, by way of advancement of religion, spirituality, or yoga are exempt as these activities are covered in the definition of charitable activities. In the above case, if motivational books and yoga training services are provided by way of charitable activities and the entity is registered u/s 12AA/12AB of the Income Tax Act then GST is not applicable to such activities.

Q. 193 Whether the due date to claim the remaining ITC for FY 2021-22is September 2022? As per gazetted finance act, 2022 changes have been made in section 16(4) and the due date of September has been changed to November. Please confirm.

Ans. The amendment in sub-section 4 of section 16 of the CGST Act, 2017, “A registered person shall not be entitled to take the input tax credit in respect of any invoice or debit note for the supply of goods or services or both after “thirtieth day of November” following the end of the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier”, via finance act 2022 is proposed. And it shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Q. 192 Our company has a canteen contractor on company premises. The company paid him a meal payment of Rs. 100 per meal. The canteen service provides bills with GST to the company. Is the company eligible for ITC?

Ans. As per section 17 (5), ITC on food and beverages, outdoor catering, etc. is not available. However, it would be available where the same is used in making outward supply. Further, the proviso allows the registered person to claim ITC where such goods or services are mandatorily required to be provided under any law. In order to get more details, you can refer to our article https://taxo.online/latest-articles/canteen-facilities-to-employees-gst-implications/