May 26, 2025

GST on Diesel

GST on Diesel

Petrol and diesel are not covered under the GST (Goods and Services Tax) regime. These fuels continue to be taxed through traditional methods such as VAT (Value Added Tax), central excise duty, and central sales tax.In India, GST is levied on motor vehicles, irrespective of the type of fuel used. In that regard, GST applies to all […]

GST on Diagnostic Services

gst on diagnostic services

The 47th GST Council meeting has clarified that doctors’ services provided in the form of Assisted Reproductive Technology (ART) or In vitro fertilisation (IVF) will be exempt from GST, as they fall under the definition of healthcare services.  Additionally, the council meeting reduced the GST rates applicable to ostomy and orthopaedic appliances, including artificial implants,

GST on Development Agreement

gst on development agreement

GST on Joint Development Agreement (JDA) is charged at 18% on the value of the contract. A JDA is a contract between a real estate developer and the landowner to build projects on the latter’s land. As per the contract, the landowner provides the land, and the developer manages the construction side of the project. 

GST on Dental Services

gst on dental services

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision 3306 Preparations For Oral Or Dental Hygiene, Including Denture Fixative Pastes And Powders; Yarn Used To Clean Between The Teeth (Dental Floss), In Individual Retail Packages 18 0 15/11/2017 18% has replaced 28% 330610 Dentifrices 18 0 15/11/2017 18% has replaced 28% 33061010 Preparations