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

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)?

1) Whether the applicant can issue tax invoices at the time of receiving advance or part payment from the customers in the case of Domestic and Exports Sales of goods and declare the same as turnover in the corresponding GST return period and pay the taxes accordingly, even though the process involved is not a service? 

2) If applicant can issue multiple tax invoices for supply of same goods upon receipt of advances as queries in (1) above, at the time of delivery of the boat, whether applicant can issue the Tax invoice for balance amount receivable from the customer and show the full value of the boat in the E-way bill for transportation of the consignment supported by all tax invoices already issued to the customer against the advances? 3) Whether instead of issuing the tax invoice for the balance amount received as stated in (2) above, whether Tax Invoice for total value of boat can be issued at the time of delivery of boat and issue Tax credit notes against advances or part payments received for which Tax invoices are issued earlier to offset the tax liability?

A. Questions on classification and applicability of notification 

1) Whether the solid waste management services rendered by Tiffot Private Limited to Clean Kerala Company Limited, including the collection, storage, transportation, processing, and bundling of non-recyclable plastic waste for co-processing, are exempt from GST under Entry 3B of Notification No. 13/2023 - Central Tax (Rate) dated 19th October 2023, considering that the recipient is a Governmental Authority? 

2) Further, in case such services are not explicitly covered under the aforementioned notification, whether they may qualify for GST exemption under any other notifications or circulars issued under the CGST Act, 2017, specifically where services provided to governmental authorities for public sanitation or environmental protection are covered?

Whether the applicant is liable for exemption under SI No. 66 of the Notification No. 12/2017- Central Tax, dated: 28.06.2017?

1. Whether GST is applicable for the payments like wages/ interim payments received from Vikram Sara Bhai Space Center (VSSC) during lock down period? 

2. Whether any GST exemption is available for the amount received as wages from VSSC during lock down period?

1: Whether GST Registration is to be obtained by the Board? 

2: Whether GST is to be collected from the application fee collected from the candidates? 

3: Whether GST is applicable for the activity of conducting examination?

1. Whether GST is applicable to the Landowner's share of constructed residential flats? 

2. If GST applicable on point 1 above, what will be the rate of GST and the value on which such GST is applicable?

1) Under which HSN Code should men's pyjama sets with above mentioned description to be classified? 

2) What is the applicable GST rate on such men's pyjama sets which are packed in 2 sets as per our buyers instruction and the cost of such packed pyjama sets costs more than Rs.1000.

Q- 1 Whether classification of UV Printed Acrylic Photo Frame under HSN 39269099 (articles of plastics) is correct, or should it be classified as a decorative printed article or personalized photo product under Chapters 49/97? Ans-The classification of UV Printed Acrylic Photo frame under HSN 39269099 is not correct and the correct classification is 49119990. 0

Q-2 Whether product UV Printed Acrylic Wall Clock classification under HSN 91052100 (wall clocks, electrically operated) is correct? Ans- The classification of UV Printed Acrylic Wall Clock under HSN 91052100 is not correct and the correct classification is 91059990. 

Q-3 Whether classification for MDF Keychain with Printed Photo under HSN 442199 (other articles of wood) is correct or whether it should fall under gift novelty items. Ans- The correct classification for MDF key chain with printed photo is 44219990.

What is the applicable GST rate and HSN code for the charges collected for the removal of effluents?