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

Q.1:Whether the shot blasting activity carried out by the Applicant on the castings of his customer M/s.GPI within the premises of M/s.GPI by using his own shot blasting machine/steel shots as well as labourers is classifiable as job work service falling under SAC 9988 or not? 

Q.2:Whether the said activity will attract 12% GST in terms of clause (id) of Sr. No.26 of Notification No.11/2017-CT(R), dt.28.06.2017 or not?

Q.1: Whether the instant provision of testing and commissioning service or Rail Track is classifiable under sl. No.3 (vi) (a) of Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended)? 

Q.2: In case where the answer to question No. 1 is in negative, what shall be the classification and the rate of tax? 2

Q.1: Determination of the liability to pay tax on services - on class rooms belonging to the applicant used for providing pre-primary education by Springbird Education Pvt. Ltd. And the Applicant.

 Q.2: Whether Applicant is required to be registered under the GST – providing Primary / Secondary education.

The application is engaged in the business of “Body Building” by way of fabrication and attachment of Body of commercial vehicle i.e.tipper. Application has been filed by the taxpayer seeking whether the activity undertaken by the Applicant would qualify as ‘job work’ as per the provisions of Section 2 (68) of the CGST Act and what is the tariff classification of the supply made by the Applicant and the applicable rate of GST on the said supply.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

Application is rejected

Application is rejected

Application is rejected

Application withdrawn by the Applicant

Application is rejected