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

(a) Rate  of GST on contract for construction of building and structure for colony at village Siveria at 2x660 MW Shree Singaji Thermal Power Project Stage-II Khandwa. As per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide Notification No. 31/2017.

(b) Rate of GSt on construction contract of residential quarters at various power houses of MPPGCL as per Notification No. 11/2017 as amended by  NotificationNo. 24/2017 further amended vide Notification No. 31/2017.

Whether the amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 are liable to GST?

1.What is the rate of GST applicable for transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of TamilNadu?
2.Whether the transport service provided by us will come under Goods transport Agency service or not?
3.Whether supply of goods and transportation charge provided to an unregistered person, in this situation whether GST is applicable or not? If applicable, what is the Rate of GST for Transportation charges for using the vehicles owned by the suppliers?
4.If the supplier supplies the goods at the delivery point of the buyers and supplier raises invoice for the value of goods and transport charges separately as per the single contract/purchase Order entered with the buyer.  In such case whether this transaction will fall under the category of composite supply as per section 8 of the CGST Act?

Whether the product; namely ‘seat adjuster’ merit classification under Serial No. 170 as per Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 or under Serial No. 435A of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017?

Whether the applicant is entitled to take credit of input tax charged on the following inward supply of goods or services or both which are used or intended to be used in the course or furtherance of the business of the applicant
  i. Medical and diagnostic equipment
  ii. Medical apparatus & instruments, medical consumables & disposable items and other machinery installed in the in house hospital
  iii. Spares for the medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house hospital
  iv. Repairing Services of medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house Hospital.
Subject to fulfillment of (1) such conditions and restrictions  as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45 (both inclusive), (2) such conditions stipulated in sub-sections(2) to(4) of section 16, (3) in the manner specified in section 49 and on the presumption that these queried inward supply of goods or services or both does not fall under the blocked credit under Section 17(5)(e), Section 17(5)(h) and Section 17(5)(i) of the Act?

1. Whether the applicant is entitled to take credit of input tax charged on the inward supply of medicines which are used or intended to be used in the course or furtherance of business of the applicant subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45(both inclusive),

(2) such conditions stipulated in sub sections (2) to (4) of section 16,

(3) in the manner specified  in section 49 and on the presumption that these queried inward supply of medicines does not fall under the blocked credit under section 17(5)(e), section 17(5)(h) and section 17(5)(i) of the Act?

1.  What is the rate of tax on “Oil Lubrication Systems’ ?
2.  What is the HSN code

Applicability of GST on partially completed flats i.e.

a) Partially completed flats having identified customers before GST regime

b) Partially completed flats, where customers are identified after implementation of GST regime, and

c)  Partially completed flats, where no customers are identified.

Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested?

Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated15-07-2019