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

Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not?

Whether various activities carried out by the Applicant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the Central Goods and Services Act, 2017 (‘CGST Act’)?

Q.1  Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?

Q.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?  

Q. 1.Classification of goods and determination of tax liability of product under HSN 2919 of following goods :

Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt),

Calcium-3-methyl-2oxobutyrate (Alpha-KetoanalogueValine Calcium Salt),

Calcium-4-methyl-2oxo-valerate (Alpha-KetoanalogueLeucine Calcium Salt),

Calcium-DL-2-hydroxy- 4 (Methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt),

Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium Salt)

1.If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?
2.What shall be the applicable HSN code and corresponding GST Rate for such bundle of services?(Highest Rate of Service in the bundle is 18%).
3.Whether the firm shall be eligible to avail ITC on the following:
-Regarding GST paid on Commercial vehicles & Repair & maintenance cost of such vehicles used for transportation of goods/containers.

-ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.

Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices?

1.The confirmation requested is whether GST is applicable for the consultancy services rendered by various consultancy agencies to SardarSarovar Narmada Nigam Limited(SSNNL)?
If such consultancy servicesis exempted from GST, whether the sub-consultant is also exempted from the payment of GST?  If not, what is the rate of GST applicable to the sub-consultant?

Q.1.Whether the product Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No.5603 are properly classifiable under Heading No.6305 or under Heading No.3923?

Q.2.Whether the product Non-woven bags would be eligible for exemption under Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 as amended?

Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59?

(a)Classification of goods and/or services or both.