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

Whether the following services provided by the supplier to the Board of Secondary Education in relation to conduction of examination can be claimed as exempted as per Notification No.12/2017-CT(Rate) read with explanation in paragraph 3 clause (iv), and read with Circular No. 1S1/07/2021-GST dated 17thJune,2021?
1. Services of providing printing of Answer sheets, Question papers, OMR sheets, Graphs, Certificates, Mark sheets etc.
2. Services provided by way of online examination form filling.
3. Serviceprovidedbywayofannualmaintenancetothecomputersexclusivelyusedforexaminationpurposes.
4. Service of operator provided by supplier for operating computer system.
5.Services provided by way of processing of result through marks allotted in examination.

Question: Whether the value of diesel, provided by the customer (service recipient) to the trucks, under the facts and circumstances of the case is required to be added to the freight charged by the Applicant for the purposes of the Central Goods & Service Tax Act, 2017 (CGST Act, 2017) & the Rajasthan Goods & Service Tax Act, 2017 (RCGST Act, 2017?
Answer:   The value of diesel filled free of cost (FOC) by the service recipient is not includable in the value of the GTA service proposed to be provided by the Applicant in the facts and circumstances of the present application subject to conditions as mentioned in draft Transport Service Agreement/ contract incorporated in the body of this decision/ruling.

1.What should be the rate of tax on their construction work?

2.Current rate of tax on construction work and is there any change in rate of tax since 0.01.2022 or till date?

Whether the amount collected by the Applicant as membership and admission fees from members is liable to GST? 

1.Whether GST is applicable if monthly contribution from members is Rs.3500 and total contribution is Rs.42, 01,200?            

2. Whether GST is applicable to association of CHSL who is collecting Rs.35000 as monthly contribution from each of the 10 society?                                                                                                              

3. If in question 2 answer is YES, then we can opt to pay tax under composition scheme @6 %.   

Clarification about the levy of Applicable GST Rate on our Products (PLANT NUTRIENT’s PRODUCTS used for Growth Enhancement)

Question 1:- Whether the Applicant, in the capacity of being a NEEM facilitator, acts as a ‘Pure Agent’ while receiving reimbursement of stipend amounts from the various Trainer Institutes and remitting the same to the trainees?

Question 1: - Whether Entry No. 3(v) (da) of Notification 11/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter the Rate Notification), as amended time to time, applies to the works contract service received from the contractors?                                                                

Question 2: - Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature?

Question:- PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers (who are into business of manufacturer of Solar Power Generating System or EPC Company setting up a solar power plant) would be classified under:                                                                                                                                                          

a) Entry number 234 of Schedule I of Notification No. 1/2017- Central Tax (Rate) (as  amended) dated 28 June 2017 liable to CGST at 2.5%?    
OR                                                                                                                                    
b) Entry number 395 of Schedule Ill of Notification No. 1/2017- Central Tax (Rate)  (as amended) dated 28 June 2017 liable to CGST at 9%?   

1.Who is the person liable to pay GST for transportation of goods of customers located  by an independent agency engaged by the applicant, while refrigerated vehicles used for transportation of the applicant’s goods travelled back on return journey, after unloading and delivering the applicant’s goods at the destination?
2.Who is the person liable to GST for transportation of goods of the customers located by an independent agency when the vehicles used for transportation of the applicant’s goods are used for further transportation, after unloading the applicant’s goods at the destination of the applicant’s branches or depots?
3.Who is the person liable to pay GST in respect of goods transport agency service used for bringing back empty plastic trays belonging to the applicant from various places (like branches or depots) to the applicant’s premises?
4.Whether the applicant can avail Input Tax Credit of the entire amount of GST paid on the transaction of the applicant’s goods in refrigerated vehicles although such vehicles travel empty (i.e. without the applicant’s goods being loaded therein) during the return journey?