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

Q.1: Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? If Yes, what should be the value on which the tax should be payable?

 Q.2: Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If Yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3: Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period?

Application is rejected

Application withdrawn by the Applicant

Application is rejected

Application withdrawn by the Applicant

Q.1. What is the HSN code for GEO MEMBRANE laminated HDPE wowen polymer lining? 

Q.2. What is the GST Rate on GEO MEMBRANE laminated HDPE wowen polymer lining?

Q.1 What is the HSN code of the Geometry Compass Box supplied by the Applicant to BMC ? 

Q.2 What is the GST rate at which the said supply should have been made to the BMC ?

Q 1: Classification of ‘Geo-Membrane for Water Proof Lining- Type-II as per IS: 153151:2015’ under Chapter Heading 5911 10 00.

(i) Whether GST is payable on goods lost in transit;

 (ii) If GST is payable, what should be the value of supply for the purpose of payment of GST; 

(iii) If GST is not payable, whether the applicant is required to reverse the ITC in terms of section 17(5)(h) of the CGST Act, 2017;

 (iv) If the applicant is required to reverse ITC in terms of section 17(5)(h) of the CGST Act, on what basis should the applicant be required to reverse.

Whether the expenditure incurred by the applicant, a listed entity, for the buyback of its shares in the course of furtherance of business, is eligible for Input Tax Credit (ITC) under the GST regime?