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

Application withdrawn by the Applicant

Application is rejected

Application withdrawn by the Applicant

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 GST is chargeable on the amount recovered at subsidised rates from employees on the rolls and contract employees for providing food to them in the canteen run by the Company as mandated under the Factories Act, 1948?

 2. Whether ITC can be claimed by the Company in respect of inward supplies used in the canteen for supplying food to the employees?

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?

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.

Application is rejected

Application is rejected

Application withdrawn by the Applicant