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

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract 

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as per Serial No. 69 of Notification No. 12/2017 Central tax (Rate) dated 28th June 2017 and if so, in respect of which services being provided by them would they be eligible for exemption under Sr.No. 69 of the above said Notification.

Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”?

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 CGST Act, 2017?

Q1. Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/ owner

A1. Answered in the affirmative. GST is applicable on the compensation for alternate accommodation received by them

Q2. Is GST applicable on the compensation for alternate accommodation / damages for delayed handover of possession of the new premises to be paid to me (the tenant of the old building) by the developer/owner?

A2. Answered in the affirmative. GST is applicable on the compensation for alternate accommodation/ damages for delayed handover of possession of the new premises received by them.

Q. 1. Whether the subject goods (animal feeds supplemet/additive)  proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Central Goods and Services Tax (CGST) under the Central Goods and Services Tax Act, 2017 (CGST Act)?

Q2. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Integrated Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Integrated Goods and Services Tax (IGST) under the Integrated Goods and Services Tax Act, 2017 (IGST Act)?

Q3. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-State Tax (Rate) dated 29.06.2017 and is therefore exempt from the levy of Maharashtra Goods and Services Tax (SGST) under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act)?

04. Further, if the Subject product is not classifiable under any of the aforesaid entries (Heading 2309) what would be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply?"

Question 1. Whether Exemption provided in serial no. 54 to Notification No. 12/2017-Central Tax (Rate) is applicable to the activity carried by the company

Answer Answered in the negative.

Question: Whether the product of the applicant i.e. "Modelling dough” will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975.

Answer "Modelling dough' will be covered under CTH 3407 under the Customs Tariff Act, 1975.

Q1. The Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs clearance in India. Whether IGST will be leviable on such sale effected by the Applicant to customers who are known to them at the time of placing order on the overseas party?

Answered in the negative.

Q2. Whether input tax credit will have to be reversed, to the extent of inputs, input services and common input services used by the Applicant, in case the above transaction is not subjected to the levy of IGST by treating the same as an exempt supply for the purpose of Section 17 of the CGST Act?

Answered in the affirmative

Q. Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under Sl No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June 28, 2017?

Answer: Answer in the negative.