What will be the place of supply in case of an auction sale under GST law?

What is the last date for filing of Form GST TRAN-1? Can the TRAN 1 be filed after the due date  with late fees?

The last date for filing was December 27. There is no option under goods and services tax (GST) law to file Form GST TRAN-1 after the due date.

I am a job worker with annual turnover of Rs 900,000.  Do I need to obtain registration under GST law and discharge GST liabilities?

Service provided by a job worker is considered ‘supply’ under GST. Accordingly, a job worker is required to obtain registration if his aggregate turnover exceeds Rs 2 million or Rs 1 million in special category states except for Jammu & Kashmir.  In your case, you are not not required to register.

If a hotel is charging Rs 900, including food, will any tax be charged on the supply of food? If yes, what will be the value of supply of food?

Amit Bhagat

Under GST law, supply of renting services along with supply of food will be treated as composite supply. And, in the case of composite supply, the rate applicable to principal supply will be taken into consideration. In the above case, renting of a room will be principal supply.  If the declared tariff per unit per day is less than Rs 1,000, it will be exempt from GST. The issue has been further clarified by way of an example in e-flier for clarification on composite supply and mixed supply, issued by the Central Board of Excise and Customs.

What will be the place of supply in case of a sale in an auction under GST law?

The place of supply of goods would be the location at the time the delivery of goods terminates for supply to the recipient. It would need to be analysed if the intention of the parties is to transfer the property in goods during the auction or the goods would be sent to the premises of the recipient with the supplier bearing the risk while the goods are in transit. In the former case, the Central Goods and Services Tax and State Goods and Services Tax would be levied.

If alcohol is served in a restaurant, a separate invoice will be issued or can it be shown in the same tax invoice which will be issued according to GST law for other items?

There is no such restriction under GST law of not showing the item which is outside its purview, along with the item covered, in a single invoice. Therefore, a single invoice can be issued. Further, where a registered person is supplying taxable and exempted goods or services or both to an unregistered person, a single ‘invoice-cum-bill of supply’ may be issued for all such supplies.

The writer is tax partner, PwC India. Aditya Khanna, associate director, PwC contributed to this column. The views expressed are experts’ own. Send your queries to yourmoney@bsmail.in