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

1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ?

2 . Whether the said contract is covered under the term “Earth Work” and therefore covered under SI No – Chapter No. 9954 as per Notification NO. 31/2017 – Central Tax (Rate) dated 13/10/2017?

3. If we are covered  under SL No.3 chapter No. 9954 as per Notification No.31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of “Earthwork”?

1. "Whether on facts and circumstances of the case, the product “Dialyzer" be treated as 'Disposable sterilized dialyzer or micro barrier of artificial kidney' as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the 'Rate Notifications')                                                            

2.  If the said product “Dialyzer" falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).

Whether the construction service provided by M/s. YashNirman Engineers and Contractors to M/s. Lakhani Builders Pvt. Ltd under the project " La-Riveria” qualifies for application of lower rate of CGST@6% and SGST @ 6% as provided in Sl. No: 3- Item (V) - sub item(da) vide notification no: 01/2018-CT (Rate) dated 25-01-2018? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55?  

1. Whether the contractor can charge GST on the value of material supplied by the recipient of service?

2. What should be the mechanism to calculate the taxable value as per section 15 of the Act?

1. GST Rate on the work of "Development of Infrastructure facility for Passenger Water Transport Terminal" at Nerul, Navi Mumbai awarded to M/s. AjwaniKarawal (JV).

2. Will the activity fall under chapter heading 9954 (construction service) with serial no. 3(iv)(a) or 3(vi)(a) of the Notification No. 11/2017-Central Tax (Rate)?

1. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?                                        

2. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?                                                  

3. Whether the applicant would be a Taxable Person under the provisions of the Act?

4. If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

5. Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law.

6. If answer to Question no.5 is affirmative, whether the same would be supply of goods or services?