Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:abolished |
2017
|
| gptkbp:administeredBy |
gptkb:Central_Board_of_Excise_and_Customs
|
| gptkbp:appliesTo |
Service Providers
|
| gptkbp:chargedOn |
Value of Taxable Services
|
| gptkbp:compatibleWith |
gptkb:Jammu_and_Kashmir
|
| gptkbp:country |
gptkb:India
|
| gptkbp:exemptionsAvailable |
Certain Services
|
| gptkbp:filingMethod |
Monthly
Half-Yearly |
| https://www.w3.org/2000/01/rdf-schema#label |
Service Tax
|
| gptkbp:introduced |
gptkb:Government_of_India
|
| gptkbp:introducedIn |
1994
|
| gptkbp:lastRateBeforeAbolition |
15%
|
| gptkbp:legalBasis |
gptkb:Finance_Act,_1994
|
| gptkbp:leviedBy |
Services
|
| gptkbp:notableCollection |
gptkb:Central_Government_of_India
|
| gptkbp:penaltyForNonPayment |
Interest and Penalty
|
| gptkbp:rateVariedBetween |
5% and 15%
|
| gptkbp:registrationRequiredIf |
Turnover exceeds threshold limit
|
| gptkbp:replacedBy |
gptkb:Goods_and_Services_Tax
|
| gptkbp:bfsParent |
gptkb:101st_Amendment_(2016)
gptkb:Goods_and_Services_Tax_Act,_2017 |
| gptkbp:bfsLayer |
5
|