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

a. Applicability of GSTon Liquidated damages for delay in supply as penalty (this is in nature of penalty)
b. Applicability of GST on Liquidated damages for compensation of extra cost on account of default from the supplier (this is in the nature of abetment to the cost of purchase)c. Applicability of GST on sale of tender form/fees for participation in the tender. This being a nominal fees collected just to have seriously interested participation. (this is in the form of avoiding non-serious participation) But the Applicant, vide their letter dated 25.08.2021, has requested this authority to quash the application filed for advance ruling, quoting the reason that they have already got the clarity on the applicability of GST on the transactions for which advance ruling was sought and that they do not require any further proceedings. Further the applicant has to discharge fee of Rs.5,000/- each under the CGST Act 2017 as well as KGST ct 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

a. Whether supply of turnkey engineering, procurement and construction (EPC) contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act 2017?
b. Whether the supply of 'Solar Power Generating System' is taxable at 5% GST? But the applicant, vide their letter dated 18.08.2021, requested this authority to permit them to withdraw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No.24/2018-Central Tax (Rate) dated 31.12.2018. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejction under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

"Whether Tamarind seeds are taxable or exempt under GST Act." But the applicant, vide their letter dated 16.08.2021, has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

"We do job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. Further above type of job work what value to be mentioned in e-way bill whether goods value or job work charges only." But the applicant, vide their letter dated 17.08.2021, requested this authority to permit them to withdraw the instant application filed for advance ruling, for the reason that, they have got the clarifications for the question from Circular No.126/45/2019-GST dated 22.11.2019, issued by CBIC. However, the issue on which the applicant has sought advance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

a. What is the HSN Code of baby wipes/classification?
b. What is the rate of tax to be levied on baby wipes?
c. If Circular No.52/26/2018 GST dated 9th August 2018, is not applicable to the applicant, whether the applicant can go back and charge GST @ 12% since there exists ambiguity in this regard..

Ques-As per notification  no. 12/2017-Centeal Tax(Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax(Rate) dated 25th January 2018, against Serial number 66; Services provided-

(b) to an educational institution, by way of-

“(v) supply of online educational journals or periodicals:”; is taxed at NIL rate.

This has created confusion as some law schools are insisting that GST is not applicable to them on account of the above Notification as amended.

We would like to know if our services referred above are covered by the above amendment. If the answer is in the affirmative, do we charge GST at NIL rate?

Ans- Replied in Negative.

GST liability and tax rate on the services of provision of technical personal, data operator, house keeping service etc to different state and Central Government Departments.

Admissibility of Input Tax Credit of GST @ 18% mentioned in the rent bill issued by the service provider who has provided buses on rent to the applicant

Where first sale is on reverse charge basis by the Director of Lotteries, State Government to appointed Distributor/ selling agent, and the lotteries have suffered appropriate GST, is the applicant being subsequent dealer being exempt from GST in terms of Notification No.2/2017 -Central Tax (rate) dated 28 June, 2017.

Whether Liable to Pay GST under Normal or under Reverse Charge Mechanism on Import of Services which are not rendered in India?