Question: 894 A CA professional has been appointed as a legal/ technical/ organisational Expert Advisor to state police under provisions of a state police act vide orders of Director General of Police of that state. CA is receiving professional fees on monthly basis as per the orders after deducting TDS under 194JB by the police department. CA is registered under GST. Whether CA is liable to pay GST or is it exempt?

Ans: It’s taxable as there is no employer employee relationship exist between them

Question: 893 An education institute has received a donation/ grant from a public limited company to conduct research and development. The company will not get any benefit from this R&D. Whether GST is applicable in present case ? Education institute is a trust/ soceity.

Ans: There will not be any GST applicable on this as there is no quid pro quo

Question: 892

i had applied the New GST Registration 16/04/2024. We had also done the aadhar authentication and same day ARN no has been generated. department asked for query and we also reply the query. Always office and department has been added.

Please guide us to take the New GST registration.

Is there change in the registration procedure, please share the notification/circular/SOP?

Ans: There is no change in procedure for registration. One should visit and check why application is pending