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The GST is imposed at variable rates on variable items. The rate of GST is 18% for soaps and 28% on washing detergents. GST on movie tickets is based on slabs, with 18% GST for tickets that cost less than ₹100 and 28% GST on tickets costing more than ₹100 and 28% on commercial vehicle and private and 5% on readymade clothes. [33]
Microsoft Office for Windows [130] started in October 1990 as a bundle of three applications designed for Microsoft Windows 3.0: Microsoft Word for Windows 1.1, Microsoft Excel for Windows 2.0, and Microsoft PowerPoint for Windows 2.0. [131] Microsoft Office for Windows 1.5 updated the suite with Microsoft Excel 3.0. [132]
The first version was introduced with PowerPoint 3.0 in 1992, to enable electronic presentations to be projected using conference-room computers and to be freely distributed; on Windows, it took advantage of the new feature of embedding TrueType fonts within PowerPoint presentation files to make such distribution easier. [175]
Its successor, Microsoft Office 2024 was released on October 1, 2024. [7] Office 2021 retains the same major version number of 16 that previous versions of Office had. It introduces new dynamic arrays, XLOOKUP [8] features for Excel, full dark-mode support in Windows and performance improvements.
GST: 0: 5 Ontario: HST: 8: 13 Prince Edward Island: HST: 10: 15 [10] The HST was increased one point to 15% on October 1, 2016. [1] Quebec: GST + QST: 9.975 [11] 14.975 [12] Books are taxed at 5.0% (considered essential goods for QST but not for GST). There is an additional tax on tourist lodgings such as hotels which is usually 3.5%. This tax ...
For tax-free — i.e., "zero-rated" — sales, GST is charged by suppliers at a rate of 0% so effectively there is no GST collected. However, when a supplier makes a zero-rated supply, it is eligible to recover any GST paid on purchases used in producing the particular supply or service. This effectively removes the cascading tax from these ...
In April, 2008, the EC submitted a report, titled "A Model and Road map for Goods and Services Tax (GST) in India" containing broad recommendations about the structure and design of GST. In response to the report, the Department of Revenue made some suggestions to be incorporated in the design and structure of proposed GST bill.