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

What is the meaning of "Per Unit" as specified under Chapter, Section or Heading-9963 under entry no. 7 of the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 ?

1. Whether in the facts & circumstances of case an applicant is liable to pay GST in respect of Tax invoice No 01 dated 25/06/2018 / R.A. bill No 22 for Rs. 2,42,09,594/- toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under provision CGST ACT.
2. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 
3. Whether in the facts and circumstances of case an applicant is liable to pay GST on proposed 
reimbursement of Rs. 1,92,50,247/- from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining original 
civil & interior work contract awarded by M/s Oil & Natural Gas Corporation Ltd. 
4. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 

1. Whether dealer is required to reverse input tax credit proportionate to the reduction in the value of supply?

2. Whether the applicant can issue commercial credit note to its dealers for post sale discounts without charging GST? 

1. Whether the proposed product is classifiable as "Glass-fibre Reinforced Gypsum Board" and the applicant can avail the benefit of the concessional rate of tax under Schedule II of Notification no - 1/2017 - Central Tax? 

Supply of goods to the customers located outside India under ‘Bill to Ship to’ Model from vendor located outside India.

Whether Threaded metal nuts which function same as standard nut, merits   classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00?

1.Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separetly and not as a part of the sprinkler/drip?
2. Whether we are also covered under "all mechanical sprayers falling under HS Code 8424" stated in PRESS RELEASED Dated 20.09.2019 in 37th Meeting of GST Council?
3. What GST Rate shall be on such product?

1. Availablity of FIRC in respect of Export proceeds with respect to services for funds received through service providers like Paypal,Worldremit etc?
2. Documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not received in case of such transactions?
3. The measure to be followed in case any refund proceedings are due to non-availability of FIRC or any other supporting documents being relied upon by the GST department?   

Whether we can claim "Input Tax Credit" of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied / disallowed by the Insurance Company?

1.  Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
2. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
3.  If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST?