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

1. Whether the above rates are applicable to constructions comprising entirely of construction of commercial space. If not, what is the rate of tax applicable both with ITC and without ITC?
2. In the instant case can the applicant, the service provider of construction of commercial space utilise the ITC relating to the construction activity on supply of other goods and services?
3. Can input tax paid on inputs relating to construction activity i.e. on construction of buildings / built up space be utilised against the output tax payable on letting out of the same space?
4. Is providing residential accommodation as paying guest to students outside the premises of the University / College / School campus taxable under GST? If yes, what is the rate of tax applicable?

Whether they, being a health care service provider, are exempted from tax or not?

a) Whether input GST credit can be availed by the applicant on the detachable 14mm Engineered Wood with Oak top Wooden Flooring which is movable in nature and capitalized as “furniture and fixture”, and is not capitalized as “immovable property”?
b) Whether input GST credit can be availed by the applicant on the detachable sliding and stacking glass partition which is movable in nature and capitalized as “furniture and fixture”, and is not capitalizes as an immovable property?

a) Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India?
b) Determination of liability to pay tax on “Pass through “expenses charged by the Company to its affiliates located outside India?

1. Whether the activity of development and sale of land attract tax under GST?
2. If the answer to the question no.1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and supply of service?

(1) Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models?
(2) Whether the supply of reagents along with tile machine rental and services in a RRC/PRC contract is a separate supply or a mixed supply or composite supply? If considered as composite supply, what is principal supply?
(3) What is the rate of tax for the service of machine under RRC/PRC models?
(4) What is the value on which GST has to be paid in case of RRC / PRC model and what is the time of supply?
(5) Whether the applicant is eligible for t1 e input tax credit on the purchase of machinery for use in RRC / PRC contracts?

Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract?

“Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a  composite supply or a mixed supply for the purpose of taxability under GST?”

a) Whether the applicant has to charge GST for the service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization? If so at what rate?
b) Whether this service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organizations is exempted by way of Entry No.3 of the Notification No 12/2017 which provides exemption to Pure service (Excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State  Government authority or Union territory or local authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution?
c) Whether activity done by us is in relation to function entrusted to a municipality under 243W. Whether any exemption is available under GST in respect of service rendered by us to KRIDL (which is a Government Organization)?
d) Whether exemption is available under GST in respect of service rendered by us to KRIDL (Which is a Government Organization)?

(i)Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Pvt Ltd (Building Authorities), would be deemed as “Supply of Service” by the applicant to its employees?

(ii)If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered amount from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?