VAT is levied on commercial properties in:
- In the whole United Arab Emirates
Both of following two authorities:
- Federal Tax Authority, also known as FTA
- Dubai Land Department, also known as DLD
agree to collect 5% VAT on:
- Commercial properties
- Relevant real estate services
- Real estate activities linked with:
- Commercial properties
- Located in Dubai or UAE
- Management Fees
- Real Estate consultancy charges
Regarding the Taxable Value
It is the value of service:
- Provided at a given location. Location here means property location.
- Levying conforms to normal taxation standards
The aforesaid entities stipulate the following.
All commercial property selling and buying incur 5% VAT. It is equally applicable to:
- Vacant commercial properties
- Commercial properties governed by off-plan sale notion
- All transactions falling in the remit of Building Licence
VAT During Lease Is Refundable
Two situations earn VAT Refund
- VAT paid during Lease
- VAT paid during a building purchase
VAT Paid During Lease
A sigh of relief does exist here. It is the tenant specific. A tenant can claim VAT. However, some strings are attached:
- VAT deposited while the lease was valid or in force
- Earnings of that tenant are taxable
- That person is registered
- That person qualifies tax-refund
VAT Paid During A Building Purchase
This VAT is refundable. This VAT refunding has some strings.
- It should be paid during a building purchase. It means the full building purchase.
- The fact of capital asset scheme. One example can clarify it. It is the property cost. It must exceed the Dh5 million mark.
Are Residential Properties are Liable to VAT?
No. Residential buildings in Dubai are not VAT taxable. All other sister states offer this exception. The following lists residential properties:
- Residences for armed forces
- Homes for the elderly
- Nursing homes
Many residential building transactions are VAT free. These are:
- Selling residential properties
- Renting residential properties
- Likewise real estate transactions are zero-rated
However, following situations impose VAT on residential building:
- Building not entrenched in lands
- Building proffering services beyond accommodation:
- Hotel apartments
A tax refund is available for residential buildings:
- Constructed recently by developers
- By business entities
There is one condition. Submit request after completion certification. The request is admissible for three years. The completion certification date starts the period.
Some situations treat residential properties as commercial entities. Then, these become VAT taxable. These are:
- If residential properties are leased to:
- On the short term
- If lease validity is below six months
- Occupants don’t have Emirates ID
Does VAT Apply To Commercial Buildings Made Into Residential Properties?
Not in this situation. The transformation of a commercial property in Dubai into a residential entity incurs no VAT. Rather, it qualifies a refund. Submitting of refund claim is definite. The claim period is three years. It begins with the transformation.
Mixed Use Buildings
Residential area gets zero tax rate. It can avail tax exemption either. Commercial areas attract VAT. Percentage of commercial areas decides VAT.
Is Tax Registration mandatory for:
- A landlord of a property owner
- A real estate in Dubai, UAE?
No, it is not. Landlords of the residential property needn’t register for VAT. Not only Dubai, but also UAE offers this facility. There is one string. They aren’t engaged in money-making activities. If proprietor does commercial business, VAT registration becomes important.
One condition stipulates VAT registration for landlords of commercial properties. it is if property values in excess of 375,000 AED. Provided, it happens in a year. This situation necessitates VAT registration.
Does VAT Apply To Rented Accommodations?
There are two situations. One situation involves renting residential properties. The other involves renting commercial properties. VAT doesn’t apply to the first. However, VAT applies to the second situation. It is applicable in:
3 Types Of Engagement Rings You Must Know About
Would you understand what to search for if your other half said they wanted an elegant solitaire engagement jewel? How about a ring with a princess cut? Or how about a modern hexagonal setting? Shopping for engagement rings is difficult enough without adding a dictionary of terms to the mix. You may have brushed up on your knowledge about the diamond and trends, and the jewellery store staff will walk you through the majority of the big stuff, but there is still one thing you must be aware of before you begin buying: what style of engagement or wedding ring you want.
It’ll be the first thing you’ll be asked when you come into the store, and it’ll determine which stores you should visit and how much you’re inclined to spend. While you may have a general notion of what ring style your spouse would want, your partner may not. You may not have been able to describe it if you’ve taken in the jewellery they already possess.
Explored below are engagement ring types, so you’ll know exactly what you want, and it’s time to make your all-important decision:
Vintage-style: If you think your beloved half likes vintage style or appreciates presents with a story or feels a connection to a particular era, they’re likely interested in an ancient engagement-style ring or a modern ring influenced by a vintage design.
Alternative/Contemporary: Like with anything unique, when it comes to modern engagement rings, the sky’s the limit; there are fascinating designers worldwide creating gorgeous and inventive designs. These are a few examples of today’s most popular engagement ring designs, but this type lends itself well to a made – to – order rings.
Classic Style: These are the types of engagement rings found in practically any jewellery store. Classic does not imply dull or simple; these ring types are adaptable, ageless, and may be combined with a range of gemstones, stone forms, metals, and more odd antique or modern ring settings.
- Clusters or halo rings are a great option if you want a statement band or ring but can’t afford a huge diamond. They magnify a smaller stone and add a lot of glitters. And while pavé bands are more expensive, they can compensate for a smaller centre stone’s lack of brilliance.
- While the price of comparable rings may vary significantly from one designer to the next, diamonds and valuable metals are items; therefore, the introductory pricing for similar grade stones should remain relatively constant. Sometimes you’re spending for the brand name or the case the ring arrives in. Still, a reputable jeweller usually implies responsibly sourced, high-quality diamonds cut to perfection by trained artisans. It is indeed a good idea to shop around.
- Yellow gold and white gold are the traditional choices, but rose gold has gained favour in recent years and is a fantastic alternative if you want something more modern. Chrome or platinum, which has the same breathtaking glitter as white gold but is more scratch-resistant, is a good choice if you require something more strong and durable, such as if you work with your hands. Choose a two-colour gold ring, such as white gold with yellow, for something more eye-catching.
Now that you’ve had a chance to narrow down your choices, it’s time to decide.
How to start your bakery in India?
Baking is an art, yet it can be a very lucrative business. For some entrepreneurs, the thought of starting their own bakery might seem daunting. Yes, starting a bakery in India is not an easy task. You need to be well-informed about different bakery business types, licenses, permits required, the education requirements, and other factors that will ensure success.
But don’t worry, this article will best answer your questions and tell you all that you need to know about starting your own successful bakery in India!
Be sure of the type of bakery you want to start.
Entrepreneurs should first decide which type of bakery business they want to start. Each option has its own advantages, challenges, and investment requirements.
1. Brick and mortar store: It means having a physical store, and it is the most popular type you will find in India. The initial investment may be high, as you first buy a store/shop or rent it, furniture, hire staff, take a lot of merits/license, etc. But it offers you a physical presence where your customers can head, and having space also helps you take large-scale operations.
2. Home Bakeries: This is a good option for those looking for a humble start in a bakery business with minimal upfront investment. Entrepreneurs can start with their own home equipment to churn out delicacies. Later as money and customers start flowing in, they can increase their investment. It’s the best option for people with little or no business experience. The best hotel management colleges in Bangalore train students well for a career in baking and business end as well.
3. Online Bakeries/Ghost bakeries: Going online is the fastest growing trend amidst a digital revolution. Entrepreneurs can leverage online food delivery apps like swiggy, zomato, etc., but be careful as the online business is very competitive and has lots of hidden costs. A new growing concept is ghost kitchens, which have no physical presence but just focus on online presence.
4. Specialty Bakeries: Experienced bakers who have mastery over specific baking styles can go for a specialty bakery. It offers high-quality products and focuses more on customer satisfaction and maintaining tradition.
Licenses to obtain
The following licenses are required to be obtained:
1. FSSAI License: To start a bakery, a food license is necessary.
2. Eating House License: It’s a license for conducting food and drink business obtained from Police.
3. Health License: It’s granted by municipal corporations for starting goods and services businesses.
4. Fire License: It’s obtained from the Fire department.
5. Business Registration: You can begin without registering your business as a sole proprietorship, but it’s better to have a business name and logo registered to enjoy certain legal benefits.
6. GST Registration: If your annual business turnover exceeds 20 lakhs, you require a GST registration. It’s indispensable if you want to sell through online food delivery apps.
To start with a plan before starting the physical business helps solve a lot of problems. You will be better aware of your resources, risks, finances, challenges, and plan to over challenges. Following are the tools and techniques you can utilize to plan your bakery-
● Vision, Mission, and Goals: Before starting your business, be clear about why you want to start it? How do you envision your business after a few years? What are your aim and objective? Do you want to make money or serve the best in quality food or both? After this, create SMART goals to achieve your objectives.
● Business Overview: It’s a brief summary of your business, i.e., your business name, menu items, location, type, expected revenue, etc.
● Target Audience: Be sure of your target audience, like, people of which locality you want to serve? Demographics of your target audience- age, gender, income level, etc.? What are your target customer preferences, i.e., cakes, biscuits, pastries, or anything else? What’s your target audience size? How much competition is there?
● The SWOT Analysis: It’s good to know one’s strengths, weaknesses, opportunities, and threats before kicking off a business.
● Financial Analysis: Here, you calculate your expected operating costs, expected revenue, expected growth, break-even analysis, debt management, etc.
● Operations Planning: This is the most crucial part. You need to plan for various things like- where you will source your supplies? How much staff do you need? Where and how items will be cooked? Which equipment do you require? How will orders be received? Storage, packaging, quality control, and various other details.
● Marketing Plans: Here, you plan for your share of voice in the market. How will you increase your brand awareness? Through which channels will you advertise? On which platforms will you advertise? How will you launch your marketing campaigns? Marketing budget.
Education for starting up a bakery.
Folks who want to be well-grounded with relevant education have many options to choose from diploma in bakery and confectionery, BSc catering science and hotel management, etc.
● Diploma in bakery and confectionery– It’s a one-year course and best for those who want to kick start their career as a baker quickly. After 12th, students can take this course to get the basic knowledge and skills of the industry.
● BSc catering science- It’s a three-year undergraduate degree course. Here, students get the best training for hospitality, tour & travel, food, and catering services. After completion, students can take up various roles such as Catering Manager, Hotel Sales Manager, Customer Service Executive, Hotel Manager, Resort Manager, Human Resource Officer, Housekeeping Manager, Front Desk Receptionist, Night Auditor, Food and Beverage Director, etc.
● Hotel management- Students can pursue Hotel Management courses after class 12th. Bachelor of hotel management (BHM) and Master of hotel management (MHM) are the popular choices. There are many good hotel management business schools in Bangalore, Delhi, Mumbai, Chennai, etc. After this course, students can get lucrative jobs in the hospitality industry.
Pro tips for a successful bakery-
● Focus on what the customer needs.
● Have an attractive price.
● Maintain quality and taste.
● Profitability is critical for long-term success.
● Maintain a presence in the community.
● Offer festival discounts, special discounts, etc., to attract customers.
● Create your business’s brand image.
● Update your menu as per response and season.
● Maintain and grow your online presence.
This was the basic layout of establishing your career as a baker. One can enroll themselves in dedicated bakery and hotel management courses to come out with flying colors.
What are the top 5 benefits of pursuing an executive MBA?
The world is growing at lightning-fast speed when it comes to business and technology. To keep up with the speed, many people take courses that offer them the latest knowledge and competitive salaries. Many students also prefer to start working at an early stage of their lives to become successful in the career they choose. However, it is never too late to opt for a career that you find flourishing. The most common course that goes with all kinds of fields of work is MBA.
MBA is a flexible course and can be pursued anytime, as it doesn’t have an age limit. It not only enhances your business skills but technological skills as well! However, many working professionals may find it difficult to pursue the course, as they might not be willing to give up their job for it. But there is nothing to worry, as an executive MBA has been introduced for them so that they don’t have to miss out on learning more while they are working.
Executive MBA is a part-time course that is flexible and is designed in a way wherein you can study without compromising on your work. Executive MBA has a lot of benefits. Here are 5 listed for you:
1. Become A Leader
MBA stands for ‘Masters in Business Administration; it means to manage. An executive MBA develops your management skills which help you ace the team-leading part of work. As you study, your strategic thinking is worked on. This enhances your skills in decision-making and makes you an effective leader.
It contributes so much to your confidence that you can think of establishing your own business.
2. Manage Anything And Everything
Pursuing an executive MBA enhances your management skills in general. As you may know, an MBA has many branches, and an executive MBA prepares you for all. You can upgrade your management skills without worrying about the branch, be it HR, marketing, finance, accounting, etc.
Because the course leads you to general level management, a person belonging to any field of work can pursue it.
3. Work And Study
An executive MBA is designed to keep your work in mind. The classes in this course are taken on weekends or in the evenings according to your convenience. This helps you focus on your work while you study effectively. Most working people are free during weekends, and the course is designed in a way that one can absorb information easily.
An executive MBA is flexible, and it can be taken up from anywhere, at any time.
4. Practice The Theory
The best thing about taking up an executive MBA is that whatever you learn during the course can be executed immediately in the job you are doing. Usually, students execute the knowledge grasped during the course once they graduate and get a job. An executive MBA is pursued while working, so it is any day an added advantage to your career.
5. Development Of Soft Skills
Soft skills are an essential part of management. When you are leading a team, you need to be clear in delivering messages and have a tone that engages the members. An executive MBA helps develop soft skills enhancing your management skills.
Management is not only about time and work management but developing empathy and listening skills too. An executive MBA can help you work on these skills effectively.
Career In Executive MBA
If you are a working professional and are planning to develop management skills, an executive MBA is a perfect choice. If you reside in Mumbai or are looking for an executive MBA course there, you can find the best colleges. One of the best business schools in Mumbai is the Universal Business School which offers an executive MBA for working professionals at two locations in Mumbai.
The course offers you specialization in various branches of MBA, like human resources, finance, marketing, and project management. You can choose between weekdays and weekends at your convenience. The course is designed by 3 B-schools, namely – Cardiff School of Management, IIM Indore, and UBS. And students get an option to either study at the IIM Indore Campus or Cardiff School of Management.
Here are the details of the course:
|Duration 1 year|
|Course PG Fees Rs. 4.5 Lacs|
● The candidate can submit only one application in a year
● Candidates must ensure that their application form is complete.
● The application, once submitted, becomes a confidential property of UBS and is not returnable.
● The candidate must ensure that all the information provided is accurate and authentic. ● Candidates can be asked to provide satisfactory verification of the information and documents submitted to the college. If a candidate fails to do so, the school reserves the right to withdraw any offer of admission already made and to terminate one’s status as a student.
Once your application is selected, you are invited to take a test/interview that is essential in assessing your eligibility for the course.
A minimum of 48 months of work experience is required to become eligible for the executive MBA program. However, candidates with lesser work experience can apply to the course too.
There are many MBA programs you can opt for; however, if you are a working professional, you may not be able to go for these full-time courses. An executive MBA comes as an excellent option in such cases. An executive MBA for working professionals not only enhances their management skills but also develops their leadership and soft skills.
If you are looking for the best executive MBA programs in Mumbai, there are a lot of opportunities. One of the best business schools in Mumbai is UBS (Universal Business School). It offers you an executive MBA program with a lot of added benefits. The program is designed according to the schedule of working professionals. You can easily choose between weekdays and weekend classes at your convenience. You can check out the details on the college’s website.
Leading Hotel Chains of India
India is a land of rich cultural heritage. India’s history is marked by the presence of different rulers who governed India according to their doctrines. The architecture, societal structure, food, dressing sense, etc. of most areas still have a deep connection to the tribes or cultures that were prevalent there in the past. India is also a very welcoming country. Guests are treated here with respect and a feeling of oneness instantly dawns upon any visitor as soon as they land in India. It is therefore understandable that the hospitality industry has a well-structured system that is spread across the country. Since a lot of tourists visit India to get a piece of its diverse cultural setup, the majority of the leading hotels and restaurants can be seen following a similar theme. For example, most hotels in Jaipur have a Rajputana-styled theme applied to them. Whereas, hotels, eating joints and shopping centers in Hyderabad reflect their Mughal roots. Every city in India has something different to offer. How much of it they can absorb depends on the appetite of the visitor. For most parts, tourists in India get more than what they bargain for. Assistance by the local governments, experienced locals, and the ever-entertaining tour guides make sure that travelers feel right while exploring India.
Hotels are the forerunners in representing India’s hospitality industry. It becomes an unsaid but understandable responsibility of a hotel to provide a good experience to the travelers. With the advent of technology, it has become relatively easier for both travelers and hoteliers alike, to connect before any bookings are made. It has also enabled households to enlist their houses on platforms like Airbnb to provide a more homely feel for the tourists. Many states like Himachal Pradesh and Uttarakhand which derive most of their economy from tourism have expanded their hotel industry at a rapid rate. That is because the tourism industry has seen an unprecedented rise in the past year. The major reason for that was the country-wide lockdown, which saw people being confined to their houses for most of 2020. Therefore, it was understandable that tourists flooded almost all the popular destinations once the lockdown was lifted. This called for an expansion of the current hotel set up in many places.
Since the hotel industry is booming right now, colleges that are offering hotel management courses are also witnessing a high influx of students. India has a large collection of colleges and universities that offer a wide range of courses in the hospitality industry such as BBA in hospitality management. Students can end up having a bright career in hospitality with hotel management colleges in Bhopal. Such courses are the future of studies where theory and practical knowledge are imparted at the same time. Therefore, by the end of the course, students are able to adapt to the corporate setup of a job in the hotel industry pretty quickly.
There are a lot of international hotels that have opened multiple branches in India. Other than that, concepts like OYO rooms are on the rise in the Indian hotel industry. Some of the leading hotel chains in India include:
Radisson: The Radisson chain of hotels is one of the largest in the world. They have a lot of branches spread all over India too. They operate under the name of Radisson Blu hotels and are one of the leading names in the hotel industry in India.
Lords Hotels and Resorts: Lords Hotels and resorts are a renowned brand in the hospitality industry. They have hotels located in all major Indian cities like Bengaluru, Jodhpur, Lucknow, Surat, etc. They are a leading name when it comes to hospitality and has a history of great service to cater to that claim.
ITC hotels: The banners for ITC hotels will probably be the first site that a visitor might see when he/she lands at all the major cities of India like Delhi, Mumbai, Bengaluru, Chennai, etc. Aggressive pricing and a 7-star setup for the guests is what makes the ITC chain of hotels a go-to name when it comes to lodging. The rooms are the gold standard, the food is amazing. But what brings customers back to ITC is the impeccable service that is provided when one is a guest at any of their hotels.
OYO rooms: OYO is not exactly a chain of hotels per se. However, it can be classified as a concept that has disrupted the hotel industry of India since its launch. With a lot of properties ranging from homestays to 5-stars hotels under its umbrella, OYO is a service provider where hotels sign-up to enlist their property. The customer can then view the hotels on the OYO app or website and can book them as per their need. Therefore, without owning a single property, OYO is one of the biggest names in the hotel industry of India. Its success can be attributed to the wide variety it offers its customers and a standard which all hotels have to abide by.
Taj Group: The Taj Group of hotels has a property at almost all the major business centers of India. It is a name that stands for luxury and quality. With a huge catalog of different room types, one can feel class and lavishness ooze out of the service that is provided to the guest at these hotels. The Taj group is also one of the oldest luxury hotel chains in India. One can feel the combination of cultural legacy clubbed with modernization at Taj hotels.
There are a lot of other chains that operate at the country level. With the passage of time, the hotel industry is evolving as well. A huge change has taken place in the hospitality field in the past 20 years. With traveling becoming more than just a hobby for the generation to come, one can hope that positive things are in store for the future of this business.
B.Ed. – A Gateway to Better Opportunities
In India, teachers are placed in high regard. And for all the good reasons, an amazing teacher will leave a lasting impression on the students for years to come. Not only will the teacher push students to pursue their passions but also how to go about it. A teacher’s role is an important one that has a lot of responsibility attached to it. As such, the Indian Government has made the process of hiring new teachers strict.
As per the National Council of Teacher Education or NCTE, all teachers must compulsorily hold a Bachelor of Education degree. Several colleges and universities offer a B.Ed degree in full-time and distance mode too.
What is a B.Ed degree?
A Bachelor of Education degree is an undergraduate level two-year-long programme. The goal of the programme is to prepare students for the teaching field. Candidates are also trained extensively in soft skills, student psychology, and more. This is an especially popular degree for individuals who wish to teach at the school level and/or college level. The degree is a requirement in order to teach at public and private schools.
Usually, the Bachelor of Education degree is two years long. The university accepts candidates who have at least 50% aggregate marks in the previous qualifying examination. There is a 5% reduction in place for reserved category students. Also, the candidate must have taken the state entrance test.
Career Options After B.Ed.
For a B.Ed degree pursuant, there are many options for a career besides a traditional teaching job; depending on the job choice, the salary range, and employment chart.
Described below are some of the career options that most graduates from B.Ed colleges in Raipur opt for.
Like the private sector, there are many jobs in the public sector too. Candidates must have a B.Ed degree in order to teach at primary to high school classes. There are three job positions, Primary Teacher (class 1 to 5), Trained Graduate Teacher (class 6 to 10) and Postgraduate Teacher (class 11 and 12). However, in public jobs, one must also have a Teacher Eligibility Test or TET score.
The TET examination is held in each state. Individuals who wish to work in a particular state needs to appear for that particular TET. Some popular TET include Assam TET, Bihar TET, Punjab TET. After achieving a passing rank in the examination, candidates can apply for open job positions. Available jobs are usually advertised on the respective state government websites. The TET score is now valid for a lifetime and candidates can continue using it to apply for jobs.
Besides public sector jobs, there are various jobs in the private sector. One can specifically work as a teacher from primary classes to class 12th. Alternatively, there are jobs as researchers, counsellors, designing syllabuses and more. The most popular job titles are as below.
Teacher: Private schools in India hire teachers with both bachelors and masters degree holders. The eligibility criteria and also the salary range will vary widely according to the school one is working at. However, on average, one can expect to earn INR 30,000 – 35,000 monthly. Private school teachers additionally have a different sets of perks.
School Counsellors: School counsellors will work with students and aim to help them in any capacity. They will handle academic queries and help students figure out the perfect course and career path. The counsellors take into account the strengths and weaknesses of the students in order to make recommendations. School counsellors earn INR 2- 3 LPA on average.
School Administrator: Individuals who wish to go into administration and manage a school can do so with a B.Ed degree. One would have to start with an entry-level job in school administration and work their way up. Schools can have different administrators for primary schools, middle schools, and high schools. The average salary range for school administrators is INR 25,000 – 30,000 monthly.
School Researcher: School researchers work at a specific research programme. They will typically work on a real-world problem and create a hypothesis and first-hand research to solve it. B.Ed degree holders can start out by assisting an established researcher. Thereafter with experience and higher education, they would be able to handle projects on their own. Academic researchers earn an average pay of INR 15,000 – 17,000 monthly.
For some candidates, immediately looking for a job might not be the plan. In that case, opting for a higher education degree is the right choice. There are many master’s degree options one can choose from at different universities in Raipur such as M.Ed, MA, or M.Com. All course options for higher education are elaborated on below.
Master’s degree: Depending on the subject of expertise of the candidate, one can pick up a relevant master’s degree. For a Commerce degree holder, M.Com would be the right choice. Similarly, B.A. degree holders can take up M.A. degrees. The applicant can pick up the same concentration as the bachelor’s degree or in one they wish to work at. Admissions can be on both merit basis and through entrance tests.
M.Ed.: After a Bachelor of Education degree, a popular choice is a Master of Education degree. It is a two-year-long programme but some universities have year-long M.Ed programmes too. Admissions are typically through a university-level entrance test. The course will specialize in different teaching methods and research methods.
B.Ped and M.Ped: Another degree option that can be used to teach at the school level is to pursue a bachelor’s and master’s in Physical Education. Both these degrees along with a B.Ed degree would help individuals to teach Physical Education or Sports at schools. There are several B.PEd colleges in Chhattisgarh that offer degrees in Physical Education at different levels.
A Bachelor of Education is the base degree that most schools and colleges require their teachers to have. The two-year-long program enables individuals to teach and also work at the administration level in schools. However, there are many options for jobs and education after completing a degree from top B.Ed colleges in Raipur. A little bit of research will go a long way to work in this field.
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