Q. 103 On GST & Income Tax FAQ ?

Ans. Please find GST FAQs on every section of the CGST Act, 2017 on our site, follow https://taxo.online/

Q. 102 What will be place of supply if a trainer registered in Delhi organises program in Indore ?

Ans. In terms of section 12 of the IGST Act, 2017, place of supply of services where location of supplier and recipient is in India, organisation of an event including ancillary services is to be determined as below: In case of B2B – Location of registered person In case of B2C- Location where the event is actually held. In the above case, it seems B2B transaction then place of supply would be location of such registered person i.e. Delhi. 

Q. 101 Whether the storing of dry chillies agricultural produce in cold storages is exempted service from GST, kindly clarify ?

Ans. This is a very subjective matter of litigation. Being dry chillies an agricultural produce, if any processing is done before cold storage and it is changing the essential character of the dry chillies or enhancing the marketability of the dry chillies, then storing of dry chillies ( agricultural produce) in cold storage would not be exempted from GST. However, if no further processing is carried out to change the essential characteristics of the dry chillies, then storing dry chillies at cold storage would be primarily an agricultural produce then it would be exempt, covered under notification no. 11/2017- CT(R). It is also advised to take a detailed opinion to have better clarity.