Q775. Can ITC Available be on the Lift installed in office premises?

Ans: No it will not be allowed vide Section 17(5) of CGST Act 2017

Q774. Is GST applicable in case of advance for services is paid to a foreign party?

Scenario:- There is a foreign party “X”, providing services in India, liable for RCM to be paid by the recipient. If the advance is to be paid for this transaction, whether GST is applicable on RCM basis for the advance paid or not? and what are the GST implications and treatments.

Ans: Yes, it is taxable as import of sevices if the same is taxable

Q773. I am reaching out to you for guidance and expertise on a matter related to GST registration.In April 2023, one of my client's GST registration was cancelled due to non-filing of GST returns. Unfortunately, I missed the 90-day window for filing a revocation request, and as a result, the portal does not allow me to submit a revocation request anymore.

I am seeking your expertise to inquire if there are any alternative methods or legal provisions that might enable me to reactivate my GSTIN without filing appeal.

Ans: You need to file writ before High Court stating the reason for such delay