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Self-education expenses هزینه های خودآموزی When you can't claim a deduction زمانی که نمی توانید هزینه های خودآموزی را کلیم کنید. ............................................................................. #accounting #accountant #tax #gst #selfeducation #education #australia #adelaide
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Gst input on bus purchase Section 17(5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely :— (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the follow ing taxable supplies, namely : (A) further supply of such motor vehicles ; or (B) transportation of passengers ; or (C) imparting training on driving such motor vehicles ; (aa) vessels and aircraft except when they are used (i) for making the following taxable supplies, namely :— (A) further supply of such vessels or aircraft ; or (B) transportation of passengers ; or (C) imparting training on navigating such vessels ; or (D) imparting training on flying such aircraft ; (ii) for transportation of goods ; For stay connected with @ gstguy Disclaimer this video is for only information purposes #gst #GSTPenalties #gstportal #gstregistration #gstinvoice #gstinvoice #gstnotice #gstregistration #gstinvoice #gstguy #gstontour #gstindia
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GST is not leviable at hands of applicant on amount representing employees’ portion of canteen charges which is collected by applicant and paid to third party canteen service provider 1. GST, at the hands of the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the CSP. 2. GST, at the hands of the applicant, is leviable on the amount representing the contractual worker portion of canteen charges, which is collected by the applicant and paid to the CSP. 3. Input lax Credit (ITC) will be available to the applicant on GST charged by the CSP in respect of canteen facility provided to its direct employees working in their factory and the corporate office, in view of the provisions of Section 17(5)(b) as amended effective from 1-2-2019 and clarification issued by CBIC vide circular No. 172/04/2022-GST dated 6-7-2022 read with provisions of section 46 of the Factories Act, 1948. ITC on the above is restricted to the extent of the cost borne by the applicant for providing canteen services to its direct employees, but disallowing proportionate credit to the extent embedded in the cost of goods recovered from such employees. 4. ITC on GST paid on canteen facility is not admissible to the applicant under section 17(5)(b) of CGST Act, 2017, on the food supplied to contractual worker supplied by labour contractor. Stay connected with @ gstguy [Disclaimer: This video is for awareness purposes only.] #gst #gstupdates #gstindia #gstreturns #gstonfoodgrains #gstcouncil #gstindia
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