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

Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017.  Therefore the issue/s before us to decide are

a. Whether the Applicant qualifies as clinical establishment?

b. Whether the services provided by the applicant qualifies to be health care services?

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods.

उ0प्र0 राज्य सरकार द्वारा लागू ई-वे बिल की अनिवार्यता है अथवा नही ।

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

Whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road.

Whether Caesar stone imported by the applicant can be classified under HSN Code 2506 or 6810?

Classification of the products manufactured and service provided by them.

Classification of the products manufactured and service provided by them

Whether Natural Easter Dielectric Fluid (hereinafter referred to as ‘ Envirotemp FR3’)  fall under  Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 2.5% (State tax and Central tax)       Or                                      

Whether Envirotemp FR3) fall under Serial no. 27 of Schedule II of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 6% (State tax and Central tax)?