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

1. Whether GST would be applicable on interest free security deposit and notional interest if   any?

2. In case GST is applicable what would be value of notional interest for levy of GST?

1. Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals?

2. In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ?

1. Whether 4601 as the HSN Classification of Polypropylene Mats is correct?

2. If the answer to above question is affirmative, whether entry No. 198A (inserted vide Notification No 27/2017) is to be applied or Entry No. 103 should be considered. In other words whether CGST / SGST Tax Rate is to be considered as 2.5% or 6%?

1) Being a part of the Ministry of Defence, Government of India, whether on which our organisation Ordnance Factory Bhandara (OFBa) is liable to pay GST Advance on the following supply of services: a) Liquidated damages deducted from the payments to be made to required suppliers in case of delayed delivery of goods or services. 
b) Amount of Security deposit forfeited of suppliers due to non fulfilment of certain contract conditions. 
c) Security deposit left unclaimed by the suppliers and recognised as income after 3 years. 
d) Food and beverages supplied at industrial canteen inside the factory premises. 
e) Community hall (Multipurpose Hall) provided on rental basis to employees of our organisation. 
f) School bus facility provided to children of the employees. 
g) Conducting exams for various vacancies. 
h) Rent recovered from residential quarters of employees.

2) Whether Input Tax Credit on expenditure on the goods and services consumed by our organisation in following activities shall be available: 
a) Maintenance of garden inside the factory premises. 
b) Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational activities, residential quarter buildings of employees, roads, footpaths, street lightings and other parts of estate area that are located outside the factory premises but within the factory estate.
c) Medicines purchased by the hospital maintained by our organisation and used for treatment of factory employees and their dependents. Expenditure on maintenance, upkeep and other activities relating to such hospital. 
d) Expenditure related to maintenance and upkeep of guest houses maintained by organisation. 
e) Expenditure related to purchase of LPG cylinders used within industrial canteen.

3) Whether the exemption to a 'defence formation' for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings(PSU's) that function under the Ministry of Defence, Government of India?

4) Whether exemption on payment of GST on transport of 'military or defence equipments through a goods transport agency applicable to goods transported by our organisation?

5) Whether Input Tax Credit is to be reversed on finished goods that are destroyed during testing?

6) Whether proportionate Input Tax Credit has to be reversed in cases where lesser payment is made to the supplier due to deduction on account of liquidated damages from supplier's dues?

7) Being a part of the Ministry of Defence, Government of India, whether the following notifications are applicable to our organisation and what shall be the impact of such notifications: 
a) Notification No. 2/2018- Central Tax (Rate), in relation to services by an arbitrator or an advocate to our organisation. 
b) Notification No. 3/2018- Central Tax (Rate), in relation to services supplied by our organisation by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017. 
c) Notification No. 36/2017 - Central Tax (Rate), in relation to payment of tax on reverse charge mechanism on sale of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to a GST registered person.

8) Whether Input Tax Credit on services of passenger vehicles hired by our organisation is available? 

What is the correct classification of 'Geared Motor' supplied by the applicant?

1.  Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit right from 01-07-2017 vide Notification No.8/2017 dated 28.06.2017 read with Notification 38/2017 dated 13-10-2017?

2. Whether any action for recovery of tax under section 9(4) of CGST Act or corresponding provision of SGST Act can be initiated if such tax is not paid for a period from 01-07-2017 to 12 10-2017 within the respective due dates?

3. Whether interest on the delayed payment of CGST / SGST under section 9 (4) of the Act is applicable, when such tax on the relevant transaction/s has been kept on hold till 30-09-2019 by virtue of Notification No. 22/2018 - Central Tax (Rate) dated 06-08 2018?

4. Whether the circular dated 2nd May 2018 (cited supra) will have any effect of taxation including interest on the transaction dated 2nd September 2018? 

1. The question or issue before Your Honor for determination is whether Input Tax Credit    ("ITC") can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting or payment criteria?

2. The question or issue before Your Honor is not restricted to the said scheme only.  The applicant notifies schemes with similar conditions periodically. So whether the ITC can be claimed in all such similar schemes. 

1. Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under  SGST/CGST Act ?

   2. If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST? 

Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? 

1.  Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 - Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?          

2. Whether the freight charges recovered by the Applicant under the aforesaid contract  from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification no. 12/2017 - State Tax (Rate) no. MGST 1017/C.R.103 (11)/ Taxation-1 dated 29 June 2017.