TanabilitytimpottwnImpopy

of services

¥
0 1 D A R services Ta n a s l e Other t h a n 0 1 D A R devices

¥ ,
By
¥ ¥ £By other t h a n By NTR By other t h a n
NTR
I N TO R I
*
* Exempted
fe m Tamable
RCM -Rcm
Individual Corp) importing devices for personal purpose
Nyp /
Tr u s t u s (Rplorp) importing device for charitable
§
12AA
JIT Act
activities
Govt (Rplurp) imposing devices for other than buium con commerce

CAF N21 Lec 07 1 of 9

 NTOR
for
=
Any person CORP) imponing novice
any purpose

tianya.ua/
{
N T # N T L
" "di"'t " " " " " " "
"
"
' "' " "

Rplupp importing swim

tr*mdM#uRp
Govtr.ca/salurhaorpp%fafffgatY#
fr other than barium con

Auyampunonlopplammet
CAF N21 Lec 07 2 of 9
 Advalorem method aearl. value
Tax payable t o Govt
I
proponionateaf
t ' s " '
" " '" " = Es, o o ,n o
1 . 0 0 M ¥ Input

§§
(enel.qsT@l2.l.)
5%9%5'Input,um,

%¥¥ Exempted applin I 4 . 00,000

=
→
Capital good

Itc o n inward happlin = 12,n o t 9 .n o t 36,n o = I 57,000

A I T C Owned =
E 57,000 X
¥ = # 1 9, no)
Net eligible I t c for xetop F R

CAF N21 Lec 07 3 of 9

 qnuuinfamilydefi
uitimi.mn. Dasaratu (Grandfather of Mr. Lana)

go /
[Sup
of of goods

(Mr. Dasarath i n ds/ supply

depedutmm
C m r. L a v a i n

Louia
ply
dependent o n (Grand y Dasaratu)
nDararate
Mr. ion me.
Mr. Lana)
↳ f -
Not a
*

Related party trannadim related party transaction

"Perron" -
Mr. lava. "person" -
M r . Dasarath,

his grandfather dependent o n his grand s o n in not

him i s covered under covered under "FAMILY"

"FAMILY"

CAF N21 Lec 07 4 of 9

 drould
interprete
Related
② be
d
1 ¥ (India)

supply of
quinces
Mr.
/ Related party

Eash (India)
transaction
→ son. Whether
always falling
cm dependent i n

under "family"

(son f me. Ram

{in n o t dependent

on me. Ram)
Hofei. what if Ram located outside I n d i a 9 n o t dependent
Mr. is in o n Mr. Keith

"Perron" → me. Kush

At Mr. Ram in n o t dyndnt o n m e . Kush, not covered under

a
family'

i . I t is not a related party transaction.

CAF N21 Lec 07 5 of 9

 "

'÷i÷÷÷±o÷
solepxelling agent m r. p (Retailer)

¥ww,¥€t¥¥¥
X Ltd. Mr. A Mr. Q (Retailer)

me.-caravan
PRECATEDNY

¥÷÷÷ (manufacturer)

-
Mr.

9
A
mr.

Mr. R
p (Retailer)

1Retailer)

CAF N21 Lec 07 6 of 9

 who in
required to register under Gst ¥ con Bainen

A I T I K I A I
Tanaslexupplin £ 4 lakh I L lakh, I 1 lakh

Exempted applin I 3 lathe I 6 lathe I 8 lddn

Applicable threshold l i m i t for z e r o

ladder
reg.

AT O Computed on A l l I n d i a baiin = I 2 4 lacks

As A N > threshold limit for registration, A H D. liable t o registered

get
They thould register in T- N , K- A 9 Arp

supplier b l n t . n l . K r a g Apocgny Aud. in treated a

transaction
between distinct persons

CAF N21 Lec 07 7 of 9

 AKI C H E Maddie Qimbal-one

Tamale aupplin I 4 lakh I L lakh, E 1 larch

Exempted applin I 3 lathe I 6 lathe E s lddn

Applicable threshold l i m i t for £ no

ladder
reg.
=

At o J At ta l . = £24 lathe

As AN threshold limit, Aud. line to registered

> in
get
Option singlengistration.int#
principal place f baium chennai =

Additional place of barium = Madurai § coimbatore

option : - seperateregintrdimw.r.toeoohplacefbu.in#
Alt. Mould Chennai, Madurai q coimbatore
i.
get deg. i n

supplies bln Chennai, Madurai {Coimbatore is treated a s transaction bln distinctpinions

CAF N21 Lec 07 8 of 9

 Stock transfer /Branch transfer

÷ .
Interstate Intrastate
¥
a
supply offence) separate separate
rig. rig.
Obtained n o t obtained
* I
supply its Nora
7414
apply

CAF N21 Lec 07 9 of 9