Under the GST law, taxes on taxable services supplied by the Central Government or the State Government to a business entity in India are payable by…
CA Intermediate · Taxation · MTP · May 2025
Under the GST law, taxes on taxable services supplied by the Central Government or the State Government to a business entity in India are payable by recipient of services". State the exceptions of the above statement.
Suggested Answer and Working Notes:
Tax on following services supplied by the Central Government or State Government to a business entity in India is payable by the supplier of services: (1) services of renting of immovable property provided to an unregistered business entity. (2) services by the Department of Posts and the Ministry of Railways (Indian Railways) (3) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport. (4) services of transport of goods or passengers.
Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax
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