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

1. Whether they have the option to either: a) Pay GST at the rate of 2.5% CGST and 2.5% SGST without availing Input Tax Credit (ITC), or b) Pay GST at the rate of 9% CGST and 9% SGST with availing ITC, as per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 20/2019-Central Tax (Rate) dated 30.09.2019, effective from 01.10.2019. 

2. What is the applicable GST rate for food supply services provided for occasional events, where no labour or on-site services are involved, and the food is prepared at their own premises and transported to the recipient's location at their own risk? 

3. What is the applicable HSN Code?

1. Whether supply of online training services (delivered through live/recorded digital platforms) shall qualify as “online information or database access retrieval service” under HSN 998433 (i.e. On-line video content) or should be covered under HSN code 999293 (i.e. Commercial Training and Coaching Services)? 

2. Determination of the tax liability under the CGST and SGST Acts especially when the student is based in a state outside Rajasthan?

a. Whether GST is applicable on recovery of nominal amount for availing the facility of Canteen at the factory premises when it is not a supply as per clause 1 of Schedule III of CGST Act; 

b. Whether ITC is available on GST charged for the provision of Canteen services for the employees at the factory premises? 

c. Whether GST is applicable on payment of notice pay by an employee to the Applicant-employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act. 

d. Whether GST is applicable on the amount of premium of Medical Insurance Policy of for the employees and their dependents at actuals covered under the HR Policy; 

e. Whether GST is applicable on recovery of nominal amount for availing the facility of transportation to and from the factory premises when it is not a supply; 

f. Whether Input Tax Credit is available on GST charged for transportation facility provided to the employees of the Applicant-Company; 

g. Whether Input Tax Credit is available on GST charged for gardening expenses of the Applicant-Company.

1. Whether the sharing of amounts by the Applicant to its members who act as facilitators constitutes a "supply" as defined under Section 7 of the CGST Act, 2017, and accordingly attracts levy of GST under Section 9 of the CGST Act, 2017 read with the Kerala State GST Act, 2017? 

2. Whether any GST is leviable on any transactions made between the Applicant and its members including those who act as facilitators? 3. What is the classification of service if the answer to (1) and (2) is in the affirmative?

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of COST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Whether supply of manpower service to both Government Polytechnic, Bhubaneswar and RWSS Division, Office/ Sub-Division Office across Odisha under Addl. Secretary to Government & Administrative Officers, OWSM are exempted from GST as per Sl. No. 03 of Notification No. 12/2017-СT (Rate) dated 28.06.2017.

Whether rebates received from HSBC for payment of Excise duty through Corporate Card, is liable for GST?

Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall?

 (a) B20 (Biodiesel 20% + HSD 80%) 

(b) B30 (Biodiesel 30% + HSD 70%) 

(c) B40 (Biodiesel 40% + HSD 60%) 

(d) B50 (Biodiesel 50% + HSD 50%) 

(e) B60 (Biodiesel 60% + HSD 40%) 

(f) B70 (Biodiesel 70% + HSD 30%)

I. Whether the agreement entered into by the applicant with the customers for construction of villa results in a supply of goods or services considering the fact that the entire construction is proposed to be outsourced to a contractor? 

II. If the answer to the above question no 1 is in affirmative, 

(a) whether such supply is classifiable under heading 9954 ( xii) and chargeable to CGST at 9% and SGST at 9% under Sl. No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended OR

(b) Classifiable under heading 9954 (ia) and chargeable to CGST at 3.75% and SGST at 3.75% under Sl. No. 3 of Notification No. 11/2017- Central Tax ( Rate) dated 28.06.2017?

 III. If it is held that the supply is classifiable under the heading 9954 (ia) and chargeable to CGST @ 3.75% and SGST @ 3.75% under Sl.No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, then whether the consideration for construction as per the construction agreement can be treated as value of supply when there is a separate agreement for sale of land?