Q805. Supplier(Agent) has charged GST on service charge(commission) on procuremet of exempt supply(purchase of oilseeds/pulses from farmers on behalf of a society) Society has availed ITC of GST paid on Exempt supply. whether receiptnt is eligible to take ITC?

Ans:  Since the commission paid related to exempt supply, ITC will not be available

Q804. Complete procedure of filing appeal against demand order DRC-07 under GST

Ans: You need to prepare an appeal within three months with a ten percent pre-deposit of tax value. Prepare facts of the case and ground of appeal. File online and ask for a personal hearing in the appeal itself. Attach power of attorney on plain paper if you are CA

Q803. WE HAVE EXECUTED DEVELOPMENT AGREE MENT WITH SOCIETY AND PRESNET MEMBER AND AMOUNT PAID AS UNDER.RENT FOR ALTERNATE ACCOMODATION
BROKERAGE CHARGES TO MEMBERS
TRANSPORT CHARGES TO MEMEBER
LUMSUM COMPENSTAION TO MEMEBRS
MCGM CHARGES TO BMC

WHETHER RCM APPLCABLE TO DEVELOPER OR NOT

Ans: Since you must be charging for development from members the same will be taxable. The amount you are paying must be part of that amount so again it will not b taxable. Say you agreed to contruct for 10 Lakh per flat and also pay rent/brokerage, so total charges will be 8 lakh (10 lakh – 2 lakh for rent paid) so GST will be chargeable on 8 lakh rupees for development charges.