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

Classification and rate of tax for polypropylene non-woven bags.

Whether lodging along with food to the students by a private boarding house is a compiste supply and eligible for exemption under Sl No. 14 of Notification No. 12/2017-CT(Rate) dated 28/06/2017.

Whether ITC is admissible on purchase of an ambulance in November 2018 for the benefit of the employees under the legal requirements of the Factories Act, 1948.

(a) Whether the supply of electricity is a supply of goods or services?
(b) Whether the supply of electricity and supply of utilities/ leasing are separate supplies or composite supplies?
(c) If supply of electricity and supply of utilities/ leasing are separate supplies, what is the classification of supply of electricity for the purpose of payment of GST?
(d) Whether the Applicant is eligible to take credit of input tax charged on such supply of renting services and electricity, if any?

Whether lien or mortgage charges and stock transfer fees received by the applicant from the service receiver are taxable under section 9 of Central Goods and Service Tax Act, 2017 and Section 9 of Haryana Goods and Service Tax Act, 2017 or exempt under section 11 of Central Goods and Service Tax Act, 2017 with respect to both agricultural and non-agricultural produce stored and warehoused in the warehouses of the applicant.

Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid.?  

Classification of the The product ‘Un-fried Fryums’

Whether Applicant would be qualified as ‘Government Authority”

withdrawl the application 

Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST.