Q. 373 There was no GST levy on lodging tariff below Rs.1000/-. However as per Press Release dt. 28/06/2022 the Hotel Accommodation priced upto Rs.1000/- per day shall be taxed at 12% from 18/07/22. Please share us the concerned Notification. If no notification is issued whether the changes given in the Press Release will be legally binding on the Dealer or not? Please explain.

Ans. Exemption upto Rs. 1,000/unit/day omitted Vide Notification No. 04/2022-CT (Rate) dt. 13.07.2022 

Q. 372 I AM REGISTERED IN PUNJAB AND I HAVE SUPPLIED GOODS TO UNREGISTERED PERSON WHO IS TO TAKE THE SAME GOODS TO HIMACHAL AND I HAVE CHARGED IGST AS THE CONSUMPTION STATE IS HIMACHAL . NOW I HAVE RECD A NOTICE THAT WHY CGST AND SGST NOT CHARGED BY ME. PL SUGGEST ?

Ans. Where the supply involves the movement of goods, whether by the supplier or the recipient or by any other person, the place of supply will be location of the goods at the time at which the movement of goods terminates for delivery to the recipient. IGST will be charged if the location of supplier is Punjab and place of supply is Himachal Pradesh. 

Q. 371 Please let us know the GST percentage for Lib Batteries & also if we are giving a buddle pack of UPS & normal batteries what would be the GST percentage ?

Ans. Primary cells and primary batteries are chargeable at the rate of 18%. The rate would be applicable on lib batteries and normal batteries.