Hotel and Restaurants Services
In a blow to those planning to shift abroad, the government said on Monday that public provident fund (PPF) accounts would be closed before their maturity if a holder becomes a Non-Resident Indian (NRI). Such holders will earn only post office savings at a rate of 4 per cent and not at the higher ra…
1. Benefit for Composition Scheme
1.1 Threshold turnover to opt for composition scheme is raised from 75 lacs to 1 crore;
1.2 Person opting for composition scheme was restricted from providing any exempted / taxable service. But now a composite dealer can provide exempted service also. Eg. A d…
The Finance Minister Arun Jaitley-headed panel pushed for big changes in its 22nd meeting(06.10.2017) to iron out rough edges of the new tax system that has been hit by multiple pain points since it was rolled out on July 1.
Here's the full list of revised rates on 27 goods.
What is Audit?
Audit means an inspection of books of accounts by some officials or some specified persons for the purpose of establishing the fact that the accounting records present a true and fair view.
Types of Audit
There are two types of audit, namely Statutory audit and Tax audit.
…Introduction
Goods and Service Tax Act in India is set to bring many compliance burdens on persons registered under the Act. While large undertakings have the requisite resource to manage with these new requirements, small and medium industries may struggle to comply with these provisions. In or…
Through this article let's have a look on how the compliance under GST will be done for the first two months i.e. July, 2017 and August, 2017. The Government of India has formed a Special purpose Vehicle Known as Goods and Services Tax Network to set-up the entire IT system which will support 80 lak…
Reverse Charge Mechanism under GST and implications of exemption upto Rs. 5000 per day
Let's look at the critical provisions of the GST law which have enabled reverse charge mechanism :
Compulsory Reverse Charge even if the supplier is registered -
Sec 9(3) The Government may, on the recomm…
Benefits of GST for the Transport Sector
The transport sector stands to benefit from the recently rolled out GST in several ways. Pre- GST, the complex tax structure and paper work forced the transport industry to spend a lot of resources on tax compliance and deposit of interstate sales tax. M…
Hotel and Restaurants Services
| S. No. | Services |
Rate of Tax under GST |
| 1 | Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or equivalent | Exempted Services |
| 2 | Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day. | 12% with ITC Credit. |
| 3 | Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/ and above but less than Rs 7500/- per room per day. | 18% with ITC Credit. |
| 4 | Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per night per room. | 18% with ITC Credit. |
SERVING OF FOODS AND LIQUOR IN RESTRURANTS AND IN ROOM DINING
| S. No. | Services |
Rate of Tax under GST |
| 1 | Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor. | 12% with ITC Credit. |
| 2 | Supply of Food/drinks in restaurant having licence to serve liquor. | 18% with ITC Credit. |
| 3 | Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year. | 18% with ITC Credit. |
| 4 | Supply of Food in catering service | 18% with ITC Credit. |
| 5 | Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel | 18% with ITC Credit. |
Point to be Noted:
Serving of Alcoholic drinks will be outside the preview of GST and local sales tax or VAT shall be applied on the same.
It is advisable for the hotel to issue the separate bills for alcoholic drinks and foods.
RENT A CAB
| S. No. | Services |
Rate of Tax under GST |
| 1 | Rent a cab (If fuel cost is borne by the service provider) | 5% with No ITC. ITC shall be available if cab is booked from other cab operator. |
| 2 | Rent a cab (If fuel cost is borne by the service recipient) | 18% with ITC Credit. |
MANDAP KEEPER
| S. No. | Services |
Rate of Tax under GST |
| 1 | Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises. | 18% with ITC Credit. |
FORIEGN CURRENCY EXCHANGE SERVICES
| S. No. | Services |
Rate of Tax under GST |
| 1 | In case of currency exchange to its guest | 18% with ITC Credit, but valuation shall be done as per valuation rules |
Other Services
| S. No. | Services |
Rate of Tax under GST |
| 1 | Supply of packed food in mini bar | Rate shall be as per product rate. |
| 2 | Renting out the premises for events, conferences | 18% with ITC Credit. |
| 3 | Laundry services, Business support services,Telecommunication services like telephone, fax, wifi. ,Beauty parlour,Gymnasium services & Club Facility. | 18% with ITC Credit. |
In a blow to those planning to shift abroad, the government said on Monday that public provident fund (PPF) accounts would be closed before their maturity if a holder becomes a Non-Resident Indian (NRI). Such holders will earn only post office savings at a rate of 4 per cent and not at the higher rate when the person was a resident. The new notification comes on the backdrop of changes made in investment rules for select small savings schemes, including the National Savings Certificate (NSC).
According to the amendment to the Public Provident Fund Act, 1968, “… if a resident who opened an account under this scheme subsequently becomes a non-resident during the currency of the maturity period, the account shall be deemed to be closed with effect from the day he becomes a non-resident…”
Interest with effect from that date will be paid at the 4 per cent rate applicable to the post office savings account up to the last day of the month preceding the one in which the account is actually closed, the Public Provident Fund (Amendment) Scheme, 2017, said. The amended rules were notified in the official gazette earlier this month.
With regard to NSC, a separate notification said it is deemed to be encashed on the day the holder becomes an NRI. “…interest shall be paid at the rate applicable to the post office savings account, from time to time, from such day and up to the last day of the month preceding the month in which it is actually encashed,” it stated.
Last month, the government kept unchanged interest rates on small savings schemes for the October-December quarter. Since April last year, interest rates on all small saving schemes have been recalibrated on a quarterly basis. The government has pegged 7.8 per cent interest for both PPF and NSC schemes for October-December.
1. Benefit for Composition Scheme
1.1 Threshold turnover to opt for composition scheme is raised from 75 lacs to 1 crore;
1.2 Person opting for composition scheme was restricted from providing any exempted / taxable service. But now a composite dealer can provide exempted service also. Eg. A doctor running clinic / hospital and pharmacy can now opt for composition for pharmacy;
1.3 A Group of Ministers shall be formed to make composition scheme more attractive.
2. Earlier any person providing inter-state service (other than job worker) was not eligible for threshold exemption of 20 lacs. However now such service providers can avail such benefit. Any person who has already taken registration may opt for cancellation;
3. Now small and medium businesses with annual aggregate t/o upto ₹ 1.5 crore shall file GSTR-1 , 2 & 3 returns on Quarterly basis and also make payment on Quarterly basis. This provision shall be effective from Oct-Dec 2017 quarter. However GSTR-3B will have to be filed on Monthly basis till December'17 by all assessees;
4. Liability for payment of tax in respect of un-registered expenses shall be deferred till 31st March 2018. This extent of applicability of this exemption shall be confirmed after it is notified;
5. Small units having aggregate t/o upto 1.5 crore are exempted from payment of GST on advance received against supply of Goods. This exemption is not for supply of service;
6. Service of GTA provided to un-registered person shall be exempted;
7. Provision for GST TDS/TCS shall be extended till 31st March 2018;
8. E-way bill shall be implemented in staggered manner w.e.f 1st January 2018 and full-fledged roll out w.e.f 1st April 2018;
9. Export benefit:
9.1 Refunds of input tax for exports outside India shall begin from 10th October 2017 for month of July and 18th October 2017 for Month of August;
9.2 Refunds of IGST and Input tax for export to SEZ shall begin from 18th October 2017;
9.3 Merchant exporter (Trader) can now procure goods from domestic supplier on payment of GST @ 0.1%;
9.4 Exporters holding Adv. Authorization/EPCG and EOU's can now import / procure goods from domestic supplier without payment of GST;
9.5 Mechanism in 9.3 and 9.4 above is for temporary relief. As permanent relief, "e-wallet" to be introduced w.e.f 1st April 2018 which shall be credited for exporter with notional amount as advance refund for payment of GST. This advance shall be later adjusted with balance refund due after export;
9.6 To restore the lost incentive on sale of duty credit scrips, the GST on sale/purchase of these scrips is being reduced from 5% to 0%;
9.7 Specified banks and Public Sector Units (PSUs) are being allowed to import Gold without payment of IGST. This can then be supplied to exporters as per a scheme similar to Advance Authorization.
10. Sale/supply of vehicles by a registered person, who had procured the vehicle prior to 1st July 2017 and has not availed input tax credit of central excise duty, VAT or any other taxes paid on such vehicles, would be taxed at 65% of the applicable GST + Cess rate. This reduced rate would be applicable for a period of 3 years with effect from 1st July 2017;
11. Sale by way of auction etc. of used vehicles, seized and confiscated goods, scrap etc by Central Government, State Government, Union Territory or a local authority, to any person, to be subjected to GST under reverse charge under section 9 (3) of the CGST Act;
12. Works contract services involving predominantly earth works (that is, constituting more than 75% of the value of the works contract) supplied to Central Government, State Governments, Local Authority, Governmental Authority or Government Entity shall be taxed at 5%;
13. Upfront amount paid for long-term lease of more than 30 yrs of industrial plot/ plot for infra development by authority having more than 50% stake of CG/ SG/UT shall be exempted from GST;
14. Further GST rates have also been revised in respect of certain goods / services.
Finally 22nd meeting of GST Council has really given some breathing space to trade and industry people.
The Finance Minister Arun Jaitley-headed panel pushed for big changes in its 22nd meeting(06.10.2017) to iron out rough edges of the new tax system that has been hit by multiple pain points since it was rolled out on July 1.
Here's the full list of revised rates on 27 goods.
What is Audit?
Audit means an inspection of books of accounts by some officials or some specified persons for the purpose of establishing the fact that the accounting records present a true and fair view.
Types of Audit
There are two types of audit, namely Statutory audit and Tax audit.
What is Statutory Audit?
Statutory audit is a compulsory audit for a Company governed by Companies Act, a Trust governed by Trust Act, Bank by RBI Act etc. by an external auditor to examine full accounting records of the organization.
What is Tax Audit?
A Tax Audit is an audit, made compulsory by the Income Tax Act, if the annual gross turnover/receipts of the assessee exceed the specified limit. Tax audit is conducted in Sec 44AB of the Income Tax Act by a Chartered Accountant. Simply Tax Audit means, an audit of matters related to tax.
Limits of Tax Audit (Sec44AB) under Income Tax Act
According to Section 44AB of the Income Tax Act 1961 (updated upto 2017) the Tax Audit limit for
Business: Rs. 1 Crore. It means an assessee need to be audited under Sec 44AB if his annual gross turnover/receipts in business exceeds Rs. 1 Crore. This provision is applicable from F.Y. 2016-17 (A.Y. 2017-18)
Profession: Rs. 50 Lakh. It means an assessee need to be audited under Sec 44AB if his annual gross receipts in profession exceeds Rs. 50 Lakh. This provision is applicable from F.Y. 2016-17 (A.Y. 2017-18)
What is Presumptive Taxation Scheme (Sec 44AD)?
Sec 44AD provides special provision for computing profits and gains of business on presumptive basis. You need not to maintain proper accounting. Your net income is estimated to be @8% of your gross receipt/turnover. From F.Y. 2016-17, net income is calculated as @6% of gross receipts are received through digital mode of payments and @8% of gross receipts are received in cash. Businesses, whose annual gross turnover/receipt does not exceeds Rs. 2 Crore are eligible for this scheme. You may go to the official website of Income Tax Department to read in details about Sec 44AD You need to file ITR 4 (previously ITR4S) in F.Y. 2016-17 to avail these scheme.
Now a big controversy arises,
My Income from business exceeds Rs. 1 Crore but below Rs. 2 Crore in F.Y. 2016-17 (A.Y. 2017-18). Do I need to audit under section 44AB ?
It depends on several things, such as
If you are a Commission agent, Company or L.L.P., then you need to audit u/s 44AB as you are not eligible for sec.44AD. So, you need to be audited u/s 44AB.
If you are a resident in India and you are an Individual / HUF / Partnership firm, then if your annual gross turnover exceeds Rs. 1 Crore but below 2 Crore, you need to calculate your Net income u/s44AD and file ITR 4 in F.Y. 2016-17 (A.y. 2017-18) to avoid tax audit. Remember your Net Income should not below @8%.
If your Net income is below @8% of your annual gross turnover/receipt, then you must be audited u/s 44AB even if your gross turnover is below 1 Crore.
If you are eligible for sec. 44AD but want to declare income less than 8% or not want to claim benefit of sec 44AB then you should be audited u/s 44AB.
According to CBDT Press release regarding clarification on threshold limit of tax audit u/s 44AB and u/s 44AD,
"Section 44AB of the Income-tax Act (‘the Act’) makes it obligatory for every person carrying on business to get his accounts of any previous year audited if his total sales, turnover or gross receipts exceed one crore rupees. However, if an eligible person opts for presumptive taxation scheme as per section 44AD(1) of the Act, he shall not be required to get his accounts audited if the total turnover or gross receipts of the relevant previous year does not exceed two crore rupees. The higher threshold for non-audit of accounts has been given only to assessees opting for presumptive taxation scheme under section 44AD."
Introduction
Goods and Service Tax Act in India is set to bring many compliance burdens on persons registered under the Act. While large undertakings have the requisite resource to manage with these new requirements, small and medium industries may struggle to comply with these provisions. In order to simplify the compliances under the Act, the Government has come up with Composition Scheme under GST. The Composition scheme was already present under the previous State VAT laws. Composition scheme is an option available to the taxpayers to pay tax at a flat rate on the fulfillment of the prescribed conditions. A person opting for Composition scheme will be able to enjoy the privileges of the scheme and will not be required to follow the compliant procedures laid down in the Act. We shall now look into the eligibility, conditions, relaxation and compliances of the Composition Scheme under the Act. Section 10 of the CGST and SGST Act talk about Composition Scheme under GST.
Eligibility
Not every person registered under the Act will be allowed to opt for the Composition Scheme. Certain eligibility criteria have been laid down under the Act. The following category of person is eligible to opt for the Composition scheme:
Traders
Manufacturers (other than Manufacturers of notified goods)
Hotels and Restaurants
Any person stated above shall be eligible to opt for the Composition Scheme provided that the aggregate turnover is below Rs. 75 lakhs (Rs. 50 lakhs in Special Category States)
The definition of Aggregate Turnover should be noted here. As per section 2(6) of the CGST Act, 2017, aggregate turnover includes all taxable supplies, exempt supplies, export supplies and inter-state supplies (but excludes the supplies on which tax is payable under RCM) of Persons with the same PAN.
It should be noted that the Turnover limit of Rs. 75 lakhs/50 lakhs as the case may be shall be taken on all-India basis and not for a particular state or registration.
For example, Mr. A has branches in Pune, Chennai and Bangalore registered under GST with the same PAN. The turnovers of the Pune branch, Chennai branch and Bangalore branch are Rs. 15 lakhs, Rs. 40 lakhs and Rs. 25 lakhs respectively. As per the GST law, separate registration has to be taken for each state. Thus, Mr. A will be required to take three separate registrations in the states of Maharashtra, Tamil Nadu and Karnataka. In this case the turnover of all the three branches put together comes to Rs. 80 lakhs. Hence, Mr. A will not be eligible to opt for Composition scheme since the turnover of all the persons with the same PAN exceeds Rs. 75 lakhs.
The Government has notified certain goods vide notification number “08/2017 - Central Tax”, the manufacturers of which will not be eligible to opt for the scheme. The notified goods are as follows:
1. Ice cream and other edible ice, whether or not containing cocoa.
2 Pan masala
3 All goods, i.e. Tobacco and manufactured tobacco substitutes
Tax Rates:
Conditions
A person opting for Composition scheme should follow the below conditions:
-Should not collect tax from the Customers
-Not eligible to take Input Tax Credit on his/her purchases
Who is not eligible to opt for the scheme?
The following category of person shall not be eligible to opt for this scheme:
1. Service providers (other than Hotels and Restaurants)
2. Person making inter-state outward supplies (inter-state purchases are allowed)
3. Supplier of goods not covered under GST
4. Person making supplies through an e-commerce operator
5. Casual taxable person and Non-resident taxpayers
Benefits of opting for Composition Scheme
A Composition dealer enjoys the following privileges:
1. Not required to maintain detailed books of account
2. Not required to file 3 monthly returns
3. Not required to issue tax invoice
IMP- A person opting for composition scheme would have to keep in mind that purchases made from Unregistered person will come under reverse charge mechanism(RCM) and the person will not get input of the tax paid under RCM.
How to opt for the scheme?
Existing persons registered under the earlier laws (Service Tax, Excise Law, VAT etc) will have to compulsorily migrate into GST irrespective of whether the Turnover crosses the threshold limit for registration. Such existing taxpayers will be able to opt for Composition scheme by filing application in Form GST CMP - 01 before 30th July, 2017.
The persons opting for this scheme shall not have with him any goods which is purchased from an Inter-state supplier as on 30th June, 2017.
New registrants shall opt for the scheme in Form GST REG - 01.
Any registered person willing to convert to Composition Scheme can do so by filing an application in GST CMP - 02. The application has to be filed before the start of the financial year and shall be applicable for the whole year.
Issue of Invoice
A Composite dealer will not be collecting tax from his/her customers and hence will not be issuing a tax invoice. Instead a composite dealer has to issue a “Bill of Supply”. The Bill of Supply shall contain all the particulars of a tax invoice except the tax portion. The Bill of Supply issued by a Composite Dealer shall contain the words “Composite taxable person - Not eligible to collect taxes on Supplies”.
Since the Composite dealer will not charge tax in his/her invoice, persons purchasing from a composite dealer should not think that the Composite dealer is unregistered and pay tax under RCM. In fact, a Composite Dealer is a registered person under the act and hence a no RCM liability arises on any purchases from the Composite Dealer.
Composition Dealer - Returns
A Composition dealer shall file his/her return in Form GSTR - 04. The return is to be filed Quarterly between 11th and 18th of the month succeeding the end of the Quarter.
What happens when the turnover crosses the 75 lakhs limit?
Once the turnover during a year crosses the specified limit of 75 lakhs, the benefit under the scheme shall lapse. The option has to be withdrawn in form GST CMP - 04. The taxpayer shall be eligible to take input tax credit of the stock in hand as on date on which the benefit lapses. Also, the dealer will be considered a normal dealer and will be liable to collect tax from his/her customers and take input tax credit on the purchases after the option lapses.
-S P K G & Co. LLP
(Chartered Accountants)
Through this article let's have a look on how the compliance under GST will be done for the first two months i.e. July, 2017 and August, 2017. The Government of India has formed a Special purpose Vehicle Known as Goods and Services Tax Network to set-up the entire IT system which will support 80 lakh taxpayers in filing 320 Billion Invoices per month. The Invoices details are required to be filed Rate-wise at Line item level
Three monthly returns are to be created and filed by all regular taxable person:
a. Return of Outward Supplies (GSTR-1),
b. Return of Inward Supplies (GSTR-2) and c.
Monthly return (GSTR-3);
Out of above 3 returns, GSTR-1 need to be created by uploading the Outward Supplies Invoices while the other 2 returns i.e. GSTR-2 will be Automatically Generated for the taxpayer response on purchases, GSTR-3 need to filed as a Summary of Tax liability, Input tax Credit , Outward and Inward supplies. All three returns are to be signed and filed.
Setting up IT infrastructure to support this biggest tax reform is a mammoth task, and this can't be available immediately. The extending of dates by Income tax department for Income Tax filings due to system downtime is quite prevalent. So due to non-availability of proper Infrastructure and APIs there has been a delay in implementation of the specified forms & process mentioned above under GST as well. It's not that GSTN is behind the schedule but the volume and complexity is such huge that it will involve some more time for the smooth implementation.
Though the system is not ready as per expectations but at the same time the government can't afford to lose the Indirect tax collection of lakhs of crores, hence in order to collect revenue from Taxpayers for the First & Second month of GST regime i.e. July 2017 and August 2017 respectively, the Government has come-up with a Simplified Return Format called Form 3B.
In addition to creation and Filing of GSTR-3B, the GSTR-1, GSTR-2 & GSTR-3 for July, 2017 and August, 2017 shall also be required to be filed in the month of September, 2017 as it is expected that GSTN system will be ready by then to support the Normal filing process
July and August GST Returns deadlines are as follows:
GSTR 3B is a Simplified form in which Taxpayer will report summary details of Outward and Inward supplies along with other details, the below categorized information need to be readily available with every tax payer or tax professional before filling the details at GST portal.
- S P K G & Co. LLP
Reverse Charge Mechanism under GST and implications of exemption upto Rs. 5000 per day
Let's look at the critical provisions of the GST law which have enabled reverse charge mechanism :
Compulsory Reverse Charge even if the supplier is registered -
Sec 9(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
The above section primarily covers services availed from Goods Transport Agency, Lawyer, government, corporate sponsorships, director etc.
Reverse Charge if the supplier is unregistered -
Sec 9(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
Central Government had come up with an exemption to the small miscellaneous transactions from unregistered persons.
Notification No. 8/2017- Central Tax (Rate) dt 28.06.2017 issued by Central Government has exempted intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
The said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
To sum up, the supply should be intra state supply (within the state) and can be for goods as well as services or both. Moreover the supply should be received by the registered person from an unregistered dealer only and upto a daily limit of Rs. 5000/-
For any query, please feel free to contact us.
-S P K G & Co. LLP
Benefits of GST for the Transport Sector
The transport sector stands to benefit from the recently rolled out GST in several ways. Pre- GST, the complex tax structure and paper work forced the transport industry to spend a lot of resources on tax compliance and deposit of interstate sales tax. Monitoring and collection of sales tax at interstate check posts led to major traffic congestion at these points, resulting in slower movement of freight and passenger, and consequently higher costs and pollution. An average Indian truck covers only about 50,000-60,000 km a year as against 3 lakh km done by a truck in US.
The unified tax regime has obviated the need for inter state check posts. This will result in reducing the travel time of long-haul trucks and other cargo vehicles by at least one-fifth. This, coupled with the proposed E-way bill that will require online registration for movement of goods worth more than Rs 50,000, will ease the movement of freight further, and bring in more transparency in the whole process. Efficient freight movement will also boost the demand for high tonnage trucks, which will in turn reduce the cost of transportation of freight.
A single GST also means an optimized warehousing structure. Earlier, companies had to maintain warehouses in every state due to different taxation slabs. GST does away with the need to have a separate warehouse for every state. This means a leaner and smarter logistics chain. This will also encourage more investment in the warehousing business.
Pre- GST, the statutory tax rate for most goods worked out to about 26.5%. Post GST most goods are expected to be in the 18 % tax range . India currently has very high logistics cost – about 14% of the total value of goods as against 6-8% in other major countries. GST will serve to bring down the logistics cost to about 10-12 % by facilitating efficient inter-state flow of goods and accelerating the demand for logistics services.
According to Shri Nitin Gadkari, the Minister for Road Transport & Highways and Shipping, India’s logistics sector would gain the most from the Goods and Services tax as costs would fall by almost 20%. He has also said that logistics parks are being set up at various places across the country to act as freight aggregation and distribution hubs. These logistics parks will enable long haul freight movement between hubs on larger sized trucks, rail and waterways. This will not only reduce freight transportation costs, but also throw open many employment opportunities and reduce pollution levels.
The Ministry of Road Transport and Highways has prepared a booklet on the benefits of GST for the transport sector.
For Booklet Click Here and fill the Contact Form and and type "booklet on the benefits of GST for the transport sector" inside the message box.
- S P K G & Co. LLP
(Chartered Accountants)
