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

1. The Applicant supplies imported goods stored in his bonded warehouse to foreign-going vessels, Indian Navy Ships and Indian Coast Guard Ships. Will these outward supplies be treated as Export Sales (Zero-rated Supply) under GST?

 2. If these outward supplies are treated as Export Sales, then under LUT, can these items be exported without payment of IGST?

1. Whether the activity of construction/ developing commercial units on vacant plot of land being acquired as capital asset out of surplus funds be treated as in the course or furtherance of business in respect of income generated on account of following transactions: 

a. Sale of commercial units to prospective buyers 

b. Rent received on leasing of commercial units 

2. If yes, whether input tax credit be eligible for inputs & input services used for the construction of commercial units in case of above transactions i.e. a. Sale of commercial units to prospective buyers b. Rent received on leasing of commercial units

a. Whether GST is applicable on recovery of nominal amount for availing the facility of Canteen at the factory premises when it is not a supply as per clause 1 of Schedule III of CGST Act; 

b. Whether ITC is available on GST charged for the provision of Canteen services for the employees at the factory premises? 

c. Whether GST is applicable on payment of notice pay by an employee to the Applicant-employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act. 

d. Whether GST is applicable on the amount of premium of Medical Insurance Policy of for the employees and their dependents at actuals covered under the HR Policy; 

e. Whether GST is applicable on recovery of nominal amount for availing the facility of transportation to and from the factory premises when it is not a supply; 

f. Whether Input Tax Credit is available on GST charged for transportation facility provided to the employees of the Applicant-Company; 

g. Whether Input Tax Credit is available on GST charged for gardening expenses of the Applicant-Company.

Q1: In light of the aforesaid proposed model-I, whether the Applicant would qualify as an Ecommerce operator under Section 2 (45) of the CGST Act?

 Q 2: In the light of aforesaid proposed model-I, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q 3: In the light of aforesaid proposed model-I, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer? 

Q 4: In light of the aforesaid proposed model- II, whether the Applicant would qualify as an E-Commerce operator under Section 2 (45) of the CGST Act? 

Q 5: In the light of aforesaid proposed model- II, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q6: In the light of aforesaid proposed model-II, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer?

What is the HSN Code & GST Rate on sale of SPV Refueller?

Question: - 1. Whether the service of providing students to foreign universities against commissions from them comes under Export of services and no GST is chargeable and whether refund can be claimed on the accumulated input tax credit?

Question: - 2. Are the fees charged from students is ancillary service is it liable to GST? 

Question: - 3. In case where no fees is charged from the students under promotional offer, how GST will be attracted in this transaction?

Question-1: - Classification of ElectroInk supplied along with consumables under GST. 

Question-2: - Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract.

1-Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section 17 of the MGST ACT/CGST ACT(CGST/SGST/IGST) to the supplier of goods/ services on the construction of the break water wall, which is an important and integral part of the existing jetty and very much required for the purpose of safety and longevity of the jetty and it imperative for making the existing jetty as fully workable as an all-weather jetty and hence improves the operational efficiency of the applicant. 

2-Whether on the facts and circumstances of the case, as per the law and scope of work, the works contract services which the KLPL intends to procure is not predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) and the services of the works contract by the contractor is covered under item (vii) of serial No.3 of Table of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended by Notification No. 31/2017-Central Tax (Rate) dated 13th October, 2017.

1. Classification of Goods/ Services (Please read with connecting question no.2). 2. Whether Supply of 'Masala Pan' is a Composite Supply with Principal Supply as Betel Leaf and other components as ancillary supply?

"1. Whether GST would be applicable on canteen facility provided by a KSB Limited to its employees using a third-party canteen services provider?

 2. In case GST is applicable on Canteen services provided by KSB to its employees, whether GST would be applicable if KSB Limited does not recover any amount from employee for providing canteen facility? 3. In case GST is applicable on Canteen services provided by KSB to its employees, whether GST would be applicable if KSB Limited recovers from employee’s part or whole of the cost charged by the canteen service provider to KSB? "