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

Whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai.

Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags.

Classification of the product Marigold Butterfly Bridal with watch

Classification of the The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels.

1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

2. If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?

3. If the applicant segregates the tobacco into grades depending upon their size(width), colour/shade,length, texture of the leaf etc., and sells such graded tobacco leaf what is the applicable rate of tax?

4. If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax?

5. If the applicant gets the tobacco leaves redired without getting them threshed what is the applicable rate of tax?

6. If the applicant gets the tobacco thereshed and redried on job work basis at GLT plants and then sells such threshed and redried tobacco leaves what is the applicable rate of tax?

1) Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India?

2) Whether the out & out supplies in the facts of the present case will be considered as export supplies or exempted supplies for the purpose of the GST?

Charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel.

1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery?

2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery?

3. Whether the applicant is eligible to take GST input on Goods which are used for protection (by creating sheds) for plant and machinery?

4. Whether the applicant is eligible to take input on services which are used for protection (By creating sheds) for plant and machinery?

GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not?

1. Whether the composite supply of works contract provided to M/s APSPDCL, is entitled to CGST @6% & SGST @6% considering the said “entity “ is falling under the definition of ‘Government Entity’, as prescribed under Notification No. 31/2017 – Central tax ( rate ), dated : 13.10.2017?                                                      

2)    Whether works contract agreements awarded by APSPDCL in respect of DDUGY  for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of ‘non – commercial’ under the said Notification with retrospective effect 13.10.2017?          

3) In which case, what is the procedure laid down under the GST law to claim the tax paid in excess of 12%  ( 18%-12%) for the period from date of Notification till the date of circular in order to pass on the same to APSPDCL as per their circular dated 04.06.2018?                                                                                                    

4) If the applicable rate of GST is 12%, in view of the above what is the rate applicable for the work done by sub- contractor?