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

Withdrawn

1. Whether GST is liable to be discharged on the portion of the amount recovered by the Applicant from its employees towards the canteen facility provided to the employees? 

2. Whether GST is liable to be discharged on the transportation facility provided by Applicant to its employees? 

3. Whether the Applicant is eligible to avail input tax credit of the GST charged by the canteen service provider for the canteen facility provided to its employees?

1. Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by HSN code 12074090? 

2. Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by entry no. 70 of Schedule I of Notification No.1/2017-Central Tax (Rate) and taxed at the rate of 2.5% CGST and 2.5% SGST or 5% IGST.

1.Whether the ZLD treated water (RO) obtained from ZLD plant classifiable under chapter heading 2201 is covered at:   

[a]Sr. No. 24 of Schedule-III of notification No. 01/2017- Central Tax (Rate), dated 28-6-2017 as amended - “Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavored (other than Drinking water packed in 20 liters bottles); or   

[b] Sr. No. 99 of notification No. 02/2017 – Central Tax (Rate), date 28-6-2017 as amended – “Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

1. Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department, Government of Gujarat under the contract would qualify as an activity in relation to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India? 

2. If answer to the first question is in affirmative then, whether such service provided by the applicant would qualify as pure service [excluding works contract service or composite supplies involving supply of any goods] provided to the Central Government, State Government or Union Territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution as provided in serial number 3 of notification No. 12/2017-CT (R), dtd 28.6.2017, and, thus be eligible for exemption from levy of CGST and SGST respectively ?

1) Whether Input Tax Credit (ITC) is eligible on Contract Staffing Services received by the Applicant?

a)  Whether services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable for GST ?

a) What is the classification of goods and/or service for the supply of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL?

 b) What is the applicable HSN code on such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

c) What is the applicable rate of tax under the Central Goods and Services Tax Act, 2017 and Karnataka State Goods and Services Tax Act, 2017 on the such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

a) HSN code for Honey bee feeds. 

b) Rate of Tax, if applicable.

 c) Other details if any for specific product.

1.Whether in view of the given facts and circumstances the activity of providing services of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges on principal to principal basis would qualify as ‘intermediary’ as defined under Section 2 (13) of the Integrated Goods and Services Tax Act, 2017 or whether the same would be considered as an independent service of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges? and/ or

 2. Whether in view of the given facts and circumstance the activity of the Applicant would be liable to levy of GST or would qualify as ‘export of services’ in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017?