Ques: 1. Hospital paid rent to tenant whether GST applicable under RCM
2. GST registration compulsory in case of health care services provided by hospital

Ans: Yes rent required RCM to be discharged.In case even one rs service is taxable then hospital has to take registration

Ques: A registered dealer (ABC Ltd.) want to do a business of purchase & Sale of Car and want to claim refund of Input GST paid. ABC Ltd purchase a motor car locally by paying GST and cess and export the same out of Indian to foreign buyer. Can ABC Ltd. claim the refund of GST paid on purchase of vehicle (ITC and Cess paid on purchase). Is any restriction for claiming the refund.

Ans: Claim of capital goods is not available in export activity

Ques: Ram & Co has purchased goods from Shayam & Co bill dated 29.3.2024 of Rs 1.5 Crores with GST @18% and Shayam & Co generated eway bill on 30.03.2024 from Gujarat to Mumbai approx 1050 KM and Eway bill expire was on 4th April 2024. Now goods was received on 4th April 2024.

Now Ram & Co skipped to take credit of said invoices and his return closed till Dec 2024. Now he wants to take input tax credit in Jan 25 return as this ITC is for the FY 2024-25 as one condition of section 16(2)(b) is satisfied in next financial year.

Kindly provide your opinion whether this ITC is available as per law.

Ans: As far E way bill is expired, in case the assesse can prove that there was genuine reason for delay then no penalty will be imposed