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

The applicant seeks an advance ruling on the appropriate classification of the Condenser Fan and Blower under the GST Tariff Schedule. The main question is whether the correct classification falls under Heading 8414 as Industrial fans and blowers (specifically HSN 8414.59.30) or if an alternate classification should be applied.

1. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of Central Goods and Services Tax Act, 2017 and Goa Goods and Services Tax Act, 2017. 

a. In case answer to above is yes, - whether GST is applicable on the amount deducted from the salaries of its employees? 

b. In case answer to above is no, GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

(1) Whether the GST is payable on the liquidated damages paid by the Applicant to SSI. for various material defaults, breaches or non performance of the obligation as per the terms and conditions of the Concession Agreement, under the provisions of GST law?

 (2) If the answer to above question is in affirmative, what shall be the applicable rate of GST thereupon and the corresponding Service Accounting Code (SAC)? 

(3) If the answer to question no. 1 is in affirmative, whether the applicant is eligible to avail ITC of the GST so paid to SSI. on liquidated damages?

The Application is disposed as withdrawn.

1) Whether the Applicant would be eligible to avail the ITC of the GST charged on the lease rental, where the factory building would be constructed on lease land? 

(2) Without prejudice to the above, whether the ITC of GST charged on the lease rental paid would be available in the following periods. (i) For the period prior to initiation of the construction of the factory building (ii) For the period after construction of the factory building

'Whether the product fusible Interlining fabrics of Cotton' is correctly Classifiable under Chapter 52 or Chapter 59?

Whether the invoice for diesel and petrol charges, invoiced separately on a per kilometre basis, would be considered a supply of goods and liable to VAT, or liable to GST? 

1. Classification of any goods or services or both. 

2. Applicability of a notification issued under the provisions of this Act. 

3. Determination of time and value of supply of goods or services or both 

4. Admissibility of input tax credit of tax paid or deemed to have been paid. 

5. Determination of the liability to pay tax on any goods or services or both.

 6. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term

1) Whether the supply of goods under the Sales contract and supply of handling services under the Service Contract would be regarded as independent supplies? 

2) If the response to (Question No. 1) above is affirmative, what would be the classification of Goods and Services supplied under the Sales Contract and Service Contract, respectively?

1) Whether the activities carried out by the applicant qualifies for job work in view of section 2 (68) of the CGST Act, 2017?

 2) If YES, whether GST rate of 12% or 18% would be be applicable in view of Sr. No.26 (id} and (iv) of the Notification No. 11/2017 СT- Rate dated 28th June 2017 as amended vide Notification No. 20/2019 CT-Rate dated 30th September 2019 ? ] 

3) If No, what would be classification of services and rate of tax there of?

1. Whether the supply of services provided by Information and Communication Technology Academy of Keralam (ICTAK) to Kerala Development and Innovation Strategic Council (K-DISC), which functions under the aegis of the Kerala Government for advancement of technology and innovation, is eligible for exemption from GST? 

2. Whether ICTAK is eligible to claim Input Tax Credit (ITC) on the GST charged on goods and services procured from subcontractors for providing services to Kerala Development and Innovation Strategic Council (K-DISC)?