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

Question 1: Whether the supply of flying training services provided by the Applicant to their trainees will be taxable or exempt under the GST law? 

Answer: - Supply of Flying Training Services to trainees for completion of approved course for Commercial Pilot License (Aeroplanes), is exempted vide entry at Sr. No. 66 of the Notification No. 12/ 2017-Central tax- (Rate) dated 28th June 2018. 

Question 2: If such a supply is taxable, what will be the rate of GST applicable? 

Answer: - Not applicable, in view of answer to first question.

1. Whether on the basis of the facts the applicant is liable to pay Goods and Services Tax (GST) on intra state delivery of electrical energy on the basis of the above agreement? 

2. Whether on the basis of the facts the applicant is liable to pay Goods and Services Tax (GST) on interstate delivery of electrical energy on the basis of the above agreement?

 3. In case the applicant is liable to pay Goods and Services Tax (GST), whether the applicant can claim and utilise the CGST and SGST paid at the instance of procurement of the solar power plant as input tax credit for payment of the GST liability as per Sr. No. a) and b) above?

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022?

 6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022? 

2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022? 

5. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022? 

6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022?

 3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022? 

6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?

Question 1: Whether the Applicant is eligible for exemption under Sr. No. 41 of Notification no. 12/2017-Central Tax (rate) dated 28 June 2017 (‘exemption notification’)? 

Question 2: If not, whether 18% GST Will be applicable on the leasing services provided to M/s. Abhijit Realtors and Infra ventures Pvt. Ltd. (‘Service recipient’)?

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022? 

6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?

(i) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the transaction of assignment of land leasehold rights, consent for assignment etc. comprising of the following payments: (a) Payment(s) to the existing leaseholders (‘Assignors’) for assignment of land leasehold rights (b) Payment(s) for receiving consent from MIDC for transfer of the leasehold rights to the Applicant (in case of leasehold rights acquired from Cavalcade); (c) Recurring lease payment charges payable to MIDC; 

(ii) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the payments made to Assignors towards service of tree cutting, clearance of electrical lines, demolition of existing building structures etc. and such other ancillary activities performed in respect of the leasehold land? 

(iii) Whether the Applicant can avail and utilize the ITC on transactions mentioned in (i) & (ii) above in the year of receipt of service, even though the cloud services from the said plot of land leased will be provided only after the Data Centre is constructed on the said plot at a future date? (iv) If the answer to question (i) is in negative and it is held that restriction on ITC under Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 is attracted, whether ITC attributable to the unexpired period of lease during which no construction activity will be undertaken by the Applicant can be availed and utilized by the Applicant?

Question:- Applicability of GST rate and classification of supply of goods/services in case of sale of space in print media.

1. Emkay Global Financial Services Ltd. (hereinafter referred to as “Company”) is a stock broker and has taken a group health insurance policy for its employees. The Company pays the premium amount to the insurance company and thereafter recovers the same from its employees. Whether the activity of recovering premium amount shall be construed as a “business activity” and consequently will the transaction fall under the definition of "supply”? 2. If it is concluded that the above mentioned activity falls under definition of supply and GST is required to be levied on the same will the Company be entitled to claim Input Tax Credit of the GST amount paid by it to the Insurance Company?