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

A Yoga institution has exemption from GST for its course fees. When the course is marketed by third party organization and when the registration occurs through the third party's online platform - whether the exemption from GST for the Yoga course fees component can be availed.

Classification and rate of agricultural implements namely Rooter Trainer Cup, made of plastic, used exclusively for propagation of plants, an agricultural activity?

Application withdrawn by the Applicant

Application is rejected

Application withdrawn by the Applicant

Application withdrawn by the Applicant

Application is rejected

1. GST Applicability on Commission: Whether the commission earned by the cardamom auction company for facilitating the sale of cardamom is subject to GST. 

2. GST Rate: If GST is applicable, please confirm the GST rate that should be applied to the commission earned. 3. Exemptions: Any specific exemptions or provisions under the GST laws that might apply to our situation as an intermediary in the sale of agricultural produce.

Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to their patients during the course of treatment.

1. Whether the supply of potable water to customers in tanker lorries having capacity of 2000 Kiloliters to 30,000 Kiloliters, as per the orders received customers is exempted under the Central Goods and Services Tax Act, 2017 vide serial No. 99 of Notification Number 2/2017- Central Tax (Rate) dated 28.06.2022 and under Kerala Goods and Services Tax Act, vide Notification SRO No. 361/2017 dated 30.06.2017, as amended from time to time? 

2. If the supply does not qualify for exemption under Notification No. 2/2017 dated 28.06.2017, what will be the applicable rate of tax and under which entry the same is taxable?