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

Determination of the liability to pay tax on any goods or services or both;

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.

“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.”

Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project?

Determination of the liability to pay tax on any goods or services or both.

Classification of goods and / or services or both; (printing of question papers).

Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit?

Whether catering services which involve operating and managing the canteens / cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 ( as amended vide Notification 46/2017) ?

Whether retail services of cooking and serving food and beverages by canteens, cafeteria, etc, provided by the canteen / cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ?

1. Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ?

2. Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units “can be treated as supply to SEZ units or not ?

3. Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ? 

Whether they are exempted or not on their outward supplies made to ocean going merchant ships on rorign run, and Indian Naval Ships and Indian Coast Guard Ships

Taxability of Jobwork done for imported materials i.e TEA  and re-exporting the same.