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

Whether the upfront premium payable by the applicant towards the services of by way of granting of long-term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017-CGST (Rate) dated 28.06.2017.

Whether contributions/participation money paid/ stakes bought by the players for playing physical/offline game of bridge (when played for money) or winning thereof or organizing games/tournaments of bridge (when played for money) qualify as supply of specified actionable claims under section 2(102A) of the GST Act, 2017.

Whether works of survey, design, drawing, estimate and preparation of comprehensive plan related to water supply schemes of local bodies/municipalities being undertaken by the applicant can be classified as Pure Service as specified in serial number 3 of the Notification No. 12/2017 Central tax (Rate) dated 28.06.2017.

Q. Whether the activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works is exempt under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.? 

Ans. The activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works by the applicant to Nagar Nigam Bikaner, being a local authority is not exempted under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.201

Q. Whether the activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works is exempt under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.?

 Ans. The activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works by the applicant to Municipal Council Kotputli, being a local authority is not exempted under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.

Q. Whether the activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works is exempt under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.? 

Ans. The activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works by the applicant to Nagar Nigam Kota, being a local authority is not exempted under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.

The Applicant has executed an agreement with a Logistics Service Provider for clearance/handling of goods from customs and for storage of imported goods in the warehousing unit of the logistics service provider. The applicant sought for Advance Ruling with regard to the activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ.

Question:- Applicability of GST rate and classification of supply of goods/services in case of sale of space in print media.

1. Emkay Global Financial Services Ltd. (hereinafter referred to as “Company”) is a stock broker and has taken a group health insurance policy for its employees. The Company pays the premium amount to the insurance company and thereafter recovers the same from its employees. Whether the activity of recovering premium amount shall be construed as a “business activity” and consequently will the transaction fall under the definition of "supply”? 2. If it is concluded that the above mentioned activity falls under definition of supply and GST is required to be levied on the same will the Company be entitled to claim Input Tax Credit of the GST amount paid by it to the Insurance Company?

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022? 

6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?