Q. 312  Gst registered regular scheme dealer dealing in rice gst exempted goods.dealer purchase of rice transfort charges pay to lorry rs:20,000/-
Question: Dealer liable to pay gst in reverse charge for transport charges.

Ans. Service provided by the goods transportation agency by way of transportation in goods carriage of Rice is exempted under Notification 12, 2017 under heading 9965.

Q. 311 Is Insurance advisor liable for registration if his commission income is above the threshold limit of Rs 20,00,000/- or all the commission earned is taxable under RCM? and whether GST Registration arises for an individual who already has gst registration for retail sale and no gst registration for Insurance advisor work ? 

Ans. As per Notification No. 13/2017, the services provided by the insurance agent to any person carrying on insurance business is taxable under reverse charge. There is no requirement to take separate GST registration for the insurance advisor work.

Q. 310 Sir my business export of goods readymade garments and charge igst tax in export of goods out of india an take services by airfreight, airfreight can we put it on charges services igst?

Ans. With effect from 1st October 2022, airfreight services for export of goods are taxable under GST.