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

Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet & catering services for holding members meetings & various events?

Prior to appointed date, the applicant was also registered under service tax as well as VAT.  National Highway Authority of India (NHAI in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide N No. 25/2012-ST dt 20.06.2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT.  The Contract price was including of VAT.  Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime.  In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-?

1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are  classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 %  as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as  amended read with the parallel notification in State GST or under 2202 99 30

2. Also as to whether “the job charges” would also attract 5 % under SAC Code  998815, for the job work activity of conversion of raw material (raw milk with or  without tetrapack material supplied by Principal for such conversion and by  using  applicant utilities and consumables) in to flavoured milk (put in Tetra pack  (at  times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f)  of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the  parallel notification issued in State GST.

Whether the Applicant is correct in charging 2.5% CGST and SGST respectively or 5% IGST, as applicable, by applying Notification No.45/2017-Central Tax (Rate), Notification No. 45/2017 –State Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate) all dated 14.11.2017 on the scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith ? 

1. Whether the service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) would be exempt from payment of GST under Tariff Heading 9966 i.e. ‘services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers’ in terms of Notification No.12/2017-CT(R) dated 28.06.2017 or not?

2. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @12% under Tariff Heading 9966 i.e. ‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ inserted by way of Notification No.31/2017 dated 13.10.2017? (Amended Notification No.11/2017-CT(R) dated 28.06.2017).

3. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017?

Q. 1:-Whether activities performed by ‘DCCI LO’ shall be treated as supply under GST law?
Q. 2:- Whether‘DCCI LO’ is required to obtain GST registration?
Q. 3:-Whether ‘DCCI LO’ is liable to pay GST?

Determination of liability to pay tax on any goods and services or both

QUE 1. Whether the financial assistance to be received by the Applicant is a consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 / Maharashtra Goods and Services Tax Act, 2017?
QUE 2. If the above activity is not considered as 'supply of services' then whether the said activity is to be considered as "exempted supply' or 'non taxable supply and accordingly input tax credit is to be reversed in accordance with Section 17 of CGST Act, 2017 / MGST Act, 2017 read with Rule 42 of Central Goods and Services Tax Rules, 2017/ Maharashtra Goods and Services Tax Rules, 2017?
QUE 3. If the above activity is considered as supply of service, then whether the same is classifiable under SAC 9997 as other services nowhere else classified under Sr. no 35 of the Notification-11/2017- C.T. (Rate) dated 28th June 2017 / Sr. no 35 of the Notification-11/2017-S.T. (Rate) dated 29th June 2017 / sr. no 35 of the Notification 8/2017- I.T. (Rate) dated 28th June 2017?
QUE 4. Where the said activity if considered as supply of service, then whether the same is covered as "Zero Rated Supply and qualifies as "export of service under the provisions of Integrated Goods and Services Tax Act, 2017 and can be exported without payment of IGST?

QUE 1.  Whether the services provided by the Applicant are covered under Clause 1 & 2 of   Twelfth Schedule of Article 243W?
QUE 2.  Whether the meals provided to Government Ashrams for economically weaker class of students fall within Clause 1 & 2 of Twelfth Schedule of Article 243W?
QUE 3.  Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services.