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

GST Rates applicable in case of hostel on rent to various boarder.

1. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?

2. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification No.47/ST-2 dated 30  June 2017  issued by Haryana Government ?  

Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 - Central Tax (Rate) dated 28th June, 2017.

Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017

Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply

The applicable GST rate on supply of non-airconditioned vehicles on hire to Indian Army?

1. Whether the supply from M/s SSPL to M/s X on a "Bill to ship to"mode as per provisions of Section 10(1)(b) of IGST Act, 2017 is permissible?

2. Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/s 10(1)(b) of the IGST Act, 2017, the use of e-way bill in the aforesaid facts in the column of "ship to"of ultimate customer M/s X is permissible?

3. Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s SSPL and M/s RSE and thereafter M/s RSE and M/s Goyal as all are registered persons and the transactions are business to business transactions with availability of full ITC?

4. Whether the transactions between M/s Goyal and the ultimate customer M/s X would be covered by the provisions of Section 15 for the value of taxable supply as they are not related persons?

Whether ITC of IGST paid 'bill to ship to' model admissible to the applicant?

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Applicability of Entry No.03 of Notification No.12/2017 dated 28.06.17