Ques: WHAT IS GST RATE ON DIALYSIS SERVICE ?

Ans: 18%. Though dialysis is a medical services and exempt under GST.

Ques: We took works contract services i.e Fabrication Work (with Material and Labour) from AK Engineering Services, a supplier registered in Delhi, for installation purpose. They gave us a GST invoice with IGST. But in their GSTR-1 return, they reported the tax as CGST and SGST instead. Because of this, we’re not able to claim the ITC as we are registered in Haryana. The supplier told us they filed it this way because the place of supply is also in Delhi.

Ans: They are wrong and should rectify the mistake in coming return.

Ques: ABC is merged in XYZ from 01-04-2024 but old Credit notes of ABC issued against earlier supply is less then Crdit note issued by its supplier. Results of this figure shown in GSTR-3B table 4 is negative and earlier no option for shown minus figure shown in table 3 of GSTR-3B as of now.

ABC pay tax as shown in table 4 of GSTR-3B as minus figue . Now company already merged and no new supply in this year except credit / debit note.

Query is the tax already pay by ABC through GSTR-3B after merger due to credit note issued by its supplier in old GSTIN how ABC refund this amount of tax paid.

Ans: All credit notes issued after the merger will form part of GSTR-1 of XYZ and accordingly XYZ will take benefit in GSTR-3B. For credit notes issued till the date of merger, XYZ should be allowed benefit of excess tax paid however no clarity available in GST law.