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

1. Whether in the facts & circumstances of case an applicant is liable to pay GST in respect of Tax invoice No 01 dated 25/06/2018 / R.A. bill No 22 for Rs. 2,42,09,594/- toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under provision CGST ACT.
2. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 
3. Whether in the facts and circumstances of case an applicant is liable to pay GST on proposed 
reimbursement of Rs. 1,92,50,247/- from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining original 
civil & interior work contract awarded by M/s Oil & Natural Gas Corporation Ltd. 
4. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 

What is the meaning of "Per Unit" as specified under Chapter, Section or Heading-9963 under entry no. 7 of the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 ?

1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W?

2. 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. 

1) Whether the activities carried out by the applicant for its members qualify as "supply" under the definition of Section 7 of the CGST Act, 2017.

2) If the activities of the applicant are treated as "supply" under CGST Act, 2017 then whether the applicant has correctly discharged the GST as per the illustrative copy of the invoice generated by the Applicant? 

1. Whether the proposed product is classifiable as "Glass-fibre Reinforced Gypsum Board" and the applicant can avail the benefit of the concessional rate of tax under Schedule II of Notification no - 1/2017 - Central Tax? 

Whether Threaded metal nuts which function same as standard nut, merits   classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00?

1.  Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
2. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
3.  If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST? 

Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting?

Whether we can claim "Input Tax Credit" of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied / disallowed by the Insurance Company?

Question 1. Whether Futuredent is required to pay IGST under reverse charge mechanism on intermediary services received from Fair Relations GmbH (Germany)? 
Question 2. If answer to above question is yes (i.e. GST payable), Since Futuredent has other business verticals as well in the same entity, whether Futuredent will get ITC on such RCM paid?