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1. Exemption to services provided or to be provided, to any person, by a restaurant, by whatever name called, having the facility of air-conditioning in any part of the …
The prescribed Service Tax rate that is charged for the food in a restaurant is 5.6%. Although, Service Charges are being separately charged by …
Service Tax Dispute Resolution Scheme, 2008 (26 KB) Service Tax (Provisional Attachment of Property) Rules, 2008 (75 KB) The Service Tax (Publication of Names) Rules, …
Pursuant to increase in rate of Service tax from 12.36% to 14% (Subsuming Education Cess and Secondary & Higher Education Cess) effective from June 1, 2015, effective …
The current rate of service tax is 14.5%. Further, as there are both goods and service, government has provided abatement of 60% on the final bill amount to charge service tax on only remaining …
Rule 1: Rule 1 basically defines the service tax rules; Rule 2: Rule 2 deals with the definitions of terms related to service tax. The rule consists of descriptions of every term that …
The Ministry says that almost all restaurants levy service charges in the range of 5-15% and have practically made it compulsory. This is different from the Goods and Services …
(i) No hotel or restaurant shall add service charge automatically or by default in the bill; (ii) Service charge shall not be collected from consumers by any other name; (iii) No hotel …
service tax rules restaurants india, Income Tax, Goods and services Tax, GST, Service Tax, Central Excise, Custom, Wealth Tax, Foreign Exchange Management, FEMA ...
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GST on food items in India can be 5%, 12%, or 18% based on factors such as the establishment type and location of restaurants or food service providers among others. Goods and services …
Under Rule 4A of the Service Tax Rules, 1994, it is compulsory for a service tax assessee to issue a bill or invoice within 14 days from the date on which the taxable service was completed or …
Registration: If the total value of services provided exceeds Rs. 9 lakhs during the financial year, the service provider is required to apply for Service Tax Registration. Rate of Service Tax: With …
As per this Rule, abatement has been allowed for the levy of Service Tax on the Food Served in Restaurants, which says that Service Tax should be charged only on 40% of the Food Bill (incl Service Charge) and not on the Total Bill. Or in …
The Hon’ble High Court of Kerala (“Kerala HC”) in the case of Kerala Classified Hotels and Resorts Association and others Vs. Union of India and others [2013-TIOL-533-HC …
As per the GST regulations, a subsuming of the Service Tax and Value Added Tax amount has taken place into a single comprehensive rate. There has been a lowering of tax …
The rules of service tax state that even though it is the service provider who pays the tax to the government, in reality, it is the service receiver who pays the tax. At present, the …
01/06/2016 – 30/06/2017 – 15% (14% Service Tax + 0.50% Swach Bharath Cess + 0.50% Krishi Kalyan Cess) Small scale exemption. Service tax is only liable to be paid in case the total value …
The new Input Tax Credit on restaurants. While the GST on all restaurants has come straight down to 5% from 18%, most restaurants cannot claim the Input Tax Credit …
For all transactions under Central Excise and Service Tax use the Tab “ACES (CE&ST) Login” ... to the CGST Rules, 2017. Seeks to notify 01.10.2022 as the date on which …
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