Whether sign on photocopy is considered as original invoice under GST?

4 months ago 1 0 3318

The original invoice should contain all the details as mention in Rule 46 of CGST Rules, 2017 and it must be signed either physically or digitally. Hence, it cannot be considered as an original invoice just by putting a signature on photocopy of the original invoice that was issued earlier.


Is agriculture labour service provided to state government exempt from GST?

4 months ago 1 0 3031

As per sr. no. 54 of Notification no. 12/2017 – CT(Rate) dated 28.06.2017, services relating to cultivation of plants or agricultural produce by way of supply of farm labour is exempted from GST.