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

Whether the construction service provided by M/s. YashNirman Engineers and Contractors to M/s. Lakhani Builders Pvt. Ltd under the project " La-Riveria” qualifies for application of lower rate of CGST@6% and SGST @ 6% as provided in Sl. No: 3- Item (V) - sub item(da) vide notification no: 01/2018-CT (Rate) dated 25-01-2018? 

1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ?

2 . Whether the said contract is covered under the term “Earth Work” and therefore covered under SI No – Chapter No. 9954 as per Notification NO. 31/2017 – Central Tax (Rate) dated 13/10/2017?

3. If we are covered  under SL No.3 chapter No. 9954 as per Notification No.31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of “Earthwork”?

A. Whether the services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017 or a mixed supply defined under section 2(74) of the CGST Act, 2017?      

B. If the services provided by Applicants are considered as composite supply, whether conduct of examination can be considered as principal supply?

C. If the above services are considered as composite supply and conduct of examination is considered as principal supply, whether the exemption provided under Entry 66 of Notfn 12/2017-Central Tax (Rate) as amended vide Notfn. No 02/2018 - Central Tax (Rate) w.e.f. 25.01.2018 shall be granted?

D. In case the exemption is applicable to the Applicant, whether the exemption shall be applicable in respect of all agreements entered by Applicant or only applicable to services provided to educational institution?

1. Whether we need to apply for GST registration as the services provided are export   of services?

2. Whether can we do supply of such services under LUT?                                

3. Whether GST is applicable on the reimbursement of expenses such as salaries, rent, office expenses, travelling cost etc.?

4. Whether GST will be applicable on the management fees charged by us to the Company for managing the job outsourced to us?

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55?  

1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%?
2. Whether the provision of Apportionment Input Tax Credit u/s 17 of GST Act will be also applicable on the by-product Cotton Seed Oil Cake?
3. What will be the treatment of claiming of Input Tax Credit on Raw Cotton purchased from agriculturist on whom tax @ 5% is paid under Reverse Charge Mechanism?
4. What will be the treatment of claiming of Input Tax Credit on Plastic Bags (Bardana) which is only used for packing of the cotton seed oil cake?
5. Whether the applicant has to reverse the Input Tax Credit for the period of 2017-18, 2018-19 as per the Rule 42 of the CGST Rules, 2017?

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether GST is applicable on the job work charges charged for manufacturing of Poultry Feed/Cattle Feed on job work basis?