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

1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?

2. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019?

1. Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"?

2. Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957.

1. Is GST is applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year?

2. Is GST is applicable on total monthly maintenance of Rs.7500 per member plus annual sinking fund collected in July or august month in which annual sinking fund will be collected due to monthly collection including annual sinking fund exceeding Rs.7500 per member for that month or only on sinking fund which is over and above Rs.7500 per member?

3. Is GST is applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly maintenance charged on the basis of actual bill divided by carpet area of 9,01,913 sq. ft pro rata charged to respective member's flat carpet area?

1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017-Central Tax (Rate), dt 28th June, 2017.

2. Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017.

Clarification on determination of transaction value in case of supplies made free of cost by recipient by suppliers as per terms of contract.

1. What is the applicable GST SAC and GST rate for the supply of service described in this application?

2. Is it a composite supply or a mixed supply? 3. Whether the service is exempted vide Notification No. 12/2017 CT(Rate) dated: 28.06.2017?

1. Whether CGEWHO is covered under the definition of the term "Government Entity" as per Notification No.11/2017 & 31/2017?

2. If CGEWHO falls under the definition of Government Entity, then kindly also clarify whether the tax rate of 12% (CGST@6% + SGST@6%) is applicable to the contract entered into by the applicant with CGEWHO, in pursuance of Notification No.11/2017 - Central tax rate F.No.354/117/2017-TRU dated 28th June, 2017 and amended Notification No.24/2017 Central Tax (Rate) dated 21 September 2017 read with Notification No.31/2017-Central Tax (Rate)) dated 13th October 2017?

Question 1.  Whether the service provided by the applicant is classifiable as Restaurant Service or Outdoor Catering Service (HSN Code: 9963)?
Answer 1: NO. The service provided by the applicant is classifiable as ‘Temporary staffing services’ under heading No. 998514.and attracts GST @ 18% (9% CGST+9% SGST) as per S. No. 23 (iii) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017.
Question 2.  Whether the rate of tax applicable, for providing such services, on consideration received from NTPC is 5% (2.5% CGST and 2.5% SGST)?
Answer 2: NO. GST @ 18% (9% CGST+9% SGST) as per S. No. 23 (iii) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017 is applicable.
Question 3.  Whether the rate of tax applicable, for providing such services, on consideration received in the form of sale of food items to the employees/workers/others is 5% (2.5% CGST and 2.5% SGST)?
Answer 3: Activities of selling articles for human consumption at pre-decided rates to the employees of the recipient at canteen of NTPC, Anta by the applicant would be fall under the ‘restaurant service’ and are classifiable under Heading No. 996333 under Sl. No. 7(ii) of Notification No. 11/2017–CT (Rate) dated 28.06.2017 as amended time to time and would attract GST @ 5% (2.5% CGST + 2.5% SGST).
Question 4.  If any/all of the above three questions are not answered by your goodself in affirmative or are answered otherwise, then please provide the correct nature of service and the rate of tax applicable.
Answer 4: As mentioned in Answer No. 1, 2 & 3 above

1.On what value, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

2.At what rate of GST, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

3.Whether the value of old and used car, sold by the company as mentioned above, can be taken as the value that represent margin of the supplier, on supply of such car, and whether the GST can be charged on such margin?

4.The value that represent margin of the supplier, on supply of such old and used goods/Car will be inclusive of GST or exclusive?

Question - Classification and applicable rate of GST and/ or Compensation Cess on our product “Keer Kokil” i.e.‘Tobacco pre-mixed with lime’?
Answer- The product intended to be manufactured by the applicant and supplied with brand name ‘Keer Kokil’ is ‘unmanufactured tobacco’ and is classifiable under CTH 2401 20 90 – “others”. The product attracts GST @ 28% (i.e. 14% CGST + 14% SGST) and Compensation Cess as mentioned at Sl. No. 5 of the Notification No. 1/2017-Compensation Cess, dated 28-6-2017.