Ques:928 : Assessee Providing Restaurant Services & Lodging Services can opt for composition scheme ? if Yes then, at which rate they should pay GST.

Ans: Yes, they can opt for Composition scheme and pay GST @5%.

Ques:927 : We have received a summon under section 70 for a purchase done in 2017-18 in June 2024 to tender statement against the party whose case is pending with GST department. Since the time limit of notices for FY 2017-18 was 31st March 2024. So can this summon lead to a further notice or any litigation under any section on me as well. And what steps can a AO take after this summon of Section 70 .

Ans: Department like DGGI has national jurisdiction to issue SCN at any assessed

Ques:926 : What is the GST implication incase of transfer of lease hold property by Govt of India to registered person in India

Ans: In case the same is for lease premium that falls under Reverse charge mechanism in which person takinglease has to pay GST and claim credit against output supply