Q796. Recently the GoHP has introduced “The HP Water Cess on Hydropower Generation Bill,2023”. The Bill seeks to levy cess on hydropower generation in the state. please let us know whether GST shall be leviable on the water cess, let us know your views on the subject.

Ans: On cess nomrally GST is not applicable. Will study as discussed in detail and will revert

Q795. Any Exemptions for Live Shows conducted as Charity or for religious institutes or Schools.Need notifications for the same

Ans: there is no exemption available for live show as such

Q794. DRC 01 ISSUED ASSESSING LIABILITY ON PURCHASES FROM CANCELLED DEALER. WILL IT BE LIABLE FOR PENALTY ALSO OR PAYMENT OF TAX AND INTEREST AS ASSESSED WILL BE SUFFICE.

Ans: in case tax is liable to reverse then interest and penalty will be applicable. Though one can take low penalty benefit