Q835. A medical professional having consultancy fees exceeding 20 lakhs which is exempt under health care category & also having rental income from commercial premises of Rs 50000 . In that case GST registration will be mandatory ?

Ans: Yes, it will be as aggregate turnover includes both taxable and exempted supply. He needs to charge pay and pay GST only on commercial renting.

Q834.

Dear Sir,

We are writing to seek clarification on the export of services, particularly concerning the provision of architectural services outlined below:
We have an agreement with the Ministry of External Affairs in Delhi to provide architectural services at the embassy in Katmandu. While we invoice the Ministry in Delhi, our services are actually rendered in Katmandu. Therefore, the place of supply is Katmandu, and we have classified it as an export in accordance with GST regulations.
The conditions for the export of services are as follows:
(i) The supplier of the service is located in India – Yes
(ii) The recipient of the service is located outside India – Yes, though with an agreement with an Indian ministry
(iii) The place of supply of the service is outside India – Yes
(iv) Payment for such service has been received by the supplier in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India – Payment has been received in INR, permitted by RBI
(v) The supplier of the service and the recipient of the service are not merely establishments of a distinct person, in accordance with Explanation 1 in section 8 – No
We kindly request confirmation regarding whether there are any concerns regarding the classification of this transaction as an export of services.

Thank you

Ans: Onil ji from where we are getting the money from ministry or Kathmandu client ? I believe it will be from ministry in India and services are only perfomed on behalf of them, in that case it will not be export of services

Q833. Does the dealer have to pay GST on RCM for Transportation of Goods which are taxable @ NIL rate of GST

Ans: There is an exemption in GTA if you are transporting exempted supply like agriculture. So pls check that notification and then apply