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

Whether the activity of steel fabrication by using consumable items, paints welding electtoders etc. by the applicant is covered under job work or not

The applicant sought ruling on requirement of registration under OGST & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited.

The issue relates to applicability of Sr. No.03  & clause No.(ix) and (x) in the explanation at Sr.No.4 of Notification No.11/2017-CT(Rate)

Whether renting of e-bikes (Miracle), bicycles(Move) without operator can be classified under the SAC 9973-Leasing or rental services without operator Sl.No.17 (viia) of Notification No.11/2017 Central Tax (Rate) dated 28th June-2017 as amended?

Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide Notification No. 11/2017 amended vide Notification No.1/2018 Central Tax (rate) dated 25th January 2018 is applicable to Applicant rendering the said services?

Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business?

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’)?

The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%).

Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?(Rate 18%  (CGST 9% + GGST 9% or IGST 18%)