माल और सेवा कर परिषद Goods & Se₹vices Tax Council

1) What is the service code (tariff) under which the testing/diagnostic services (Ambulatory Blood Pressure Monitoring Test , Holter Monitoring test, Sleep Apnea Test ) provided by the applicant can be classified ?

2) Whether delay charges, rescheduling charges and doctors opinion charges recovered by the applicant along with testing charges be regarded as composite supply of testing charges?

3) What is the rate of GST payable on intra state and interstate supplies of service provided by applicant being testing charges, delay charges, rescheduling charges and doctor’s opinion charges?

Since the institute deploys funds, revived from other entities for CSR purpose u/s 135(5) of the Companies Act 2013, to oversee the execution of the social activities in a pure agent capacity, be charged GST by supplier of Goods and services to the institute?

Question 1 - Whether the activity carried out by the Applicant under the Agreement is supply of Goods or is a supply of Service and should accordingly be subject to GST under HSN 2701 (chargeable @ 5% as supply of coal) or under HSN 9986 (chargeable @ 18% as Support Services to Mining)?

Question 2: Since, in terms of Article 24.3 of the Agreement, the right and ownership on the Coal mined by the Applicant always vests in and remains with KPCL and the Applicant is only responsible for excavation, transport and delivery, and as such cannot transfer ownership to the coal, whether the applicant should raise an invoice under MGST/CGST or under IGST in as much as the Applicant is of the view that the entire activity takes place in the State of Maharashtra only.

Question 3: Can the present contract be treated as a single consolidated contract or a divisible contract in view of the fact that four components of the contract (viz. Excavation of Coal, Transport Service, Handling Charges (incl. Additional Handling Charges) and Restoration and Rehabilitation charge] are clearly distinguishable and separately identifiable and therefore the tax treatment under GST shall also be different and separate?
If the contract is treated as divisible, should:
(a) In so far as Excavation of coal is concerned, whether the Applicant should raise a separate invoice on KPCL Karnataka for mining support services under HSN 9986 or under any other head and charge GST under MGST and CGST each or charge IGST keeping in mind that entire excavation activity takes place in Maharashtra.
(b) In so far as Transport Service is concerned, whether the Applicant should raise a separate invoice as Goods Transport Services under HSN 9965 or HSN 9967 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST under MGST and CGST each or charge IGST keeping in mind that this charge relates to transport of mined coal from the mining site to the loading point which happens entirely in the State of Maharashtra.
(c ) In so far as Handling Charges (incl. Additional Handling Charges) are concerned, whether the Applicant should raise a separate invoice as Business Support Service under HSN 9985 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to services towards transport of coal from the loading point in Maharashtra) to the delivery point (in Karnataka) whereby rail freight for this segment is paid directly by KPCL to railway and the Applicant provides necessary support and monitoring services to facilitate transport of coal.
(d) In so far as Restoration and Rehabilitation charge is concerned, whether the Applicant should raise a separate invoice as Business Support Service under HSN 9985 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to work done towards rehabilitating people affected because of the mining operations and restoring the environmental impact caused due to mining which gets carried out entirely in the State of Maharashtra.
Question 4: There are certain other components like Royalty, MMDR, DMF Fund, Cess, Stowing Excise Duty, Reserve Price, etc. which are levied on the coal excavated from the Mine which is payable directly by KPCL to the Government of India and the State Government of Maharashtra. The Applicant neither has any liability to pay nor does it makes any payment of such amount. Under the circumstances, is the Applicant required to consider such amounts/payments for the purpose of determining the transaction price in any of the situation as enumerated above?

1. In view of the construction services provided by the applicant to UPRNN, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the construction services provided by the applicant to UPRNN, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. Whether Marketing Services agreed to be provided by the Applicant under Marketing Services Agreement agreed to enter into will constitute supply of ‘ Support Services’ falling under HSN Code 9985 or as ‘Intermediary Services’  classifiable under HSN Code 9961/9962?

2. Whether Marketing Services provided by the applicant is an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017? 

1. Whether the Incentive received from Intel inside US LLC under Intel Approved Component Supplier Program (IACSP) can be considered as Trade Discount?

2. If not considered as Trade Discount then whether it is consideration for any supply?

3. If it is considered as supply than whether it will qualify as export of service?

1. How much GST Rate Applicable to Aryan Contractor Private Ltd (Subcontractor), 12% or 18%?

2. Which Tariff Head applicable to Aryan Contractor Private Ltd (Subcontractor)?

Whether the reimbursement amount received by the Applicant from Trainer towards “Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees” is in the capacity of pure agent and hence not includible in the value of taxable supply made by the Applicant to Trainer for the purpose of payment of Goods and Service Tax (“GST”)?

1. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply’ under the GST law?

2. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of goods’ under the GST law?

3. Whether merger between distinct persons would qualify as ‘transfer of business as going concern’ under the purview of GST Law?

4. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of services’ under the GST law?

5. If the transaction qualifies as ‘supply of services’, whether the said transaction would get covered under Sl. No. 2 of Notification no. 12/2017–C.T.(R) dated 28.06.2017, and therefore not liable to GST?

6. Whether Nagpur registration can file Form GST ITC-02 and transfer unutilized credit balance to Akola registration?

7. In case the Applicant merges the business of Akola registration, then can the Applicant claim credit balance appearing in Akola registration via Form GST ITC 02A in Nagpur registration?