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

The Applicant is unregistered and engaged in providing Professional Service of Chartered Accountant and currently Senior Partner in B D Jain and Co. Chartered Accountants and renting/leasing  of premises

(a) Whether the Demised premised will be covered in definition of residential

dwelling for the purpose of notification No.05/2022-CentralTax (Rate)

dated 13/07 /2022?

(b)  Out of following which are factors important to include in definition of

residential dwelling?

1. Land use of property by local authorities; or

2. Layout of the property, its structure, whether it is designed for usage

as a residential unit or a commercial unit; or

3. The purpose for which the dwelling is put to use; or

4. How is the plan of the property sanctioned by the local authorities; or

s. The intention of the developer/ owner of the property; or

6. The length of stay intended by the users; or

7. Electricity Bill; and

8. Municipal Tax .

Application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act

(1) Whether exemption is available to the applicant vide entry no. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 when the maintenance charges exceed Rs. 7,500/- per month per member or tax is payable on the entire amount. 

(2) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX.

 (3) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?

The applicant is engaged in manufacture and supply of Stadiometer,Infantometer and other hospital/medical equipments,furniture etc.

(a) Stadiometer being diagnostic medical equipment should be covered in 12% GST Slab?

(b) lnfantometer being diagnostic medical equipment should be covered in 12% GST Slab?

a.Whether the Company is eligible to avail the input tax credit (TTC) of integrated tax (IGST) paid as part of differential Customs duty for imports made during FY 2018-19, FY 2019-20 and FY 2020-21 (hereinafter referred to as relevant period") in terms of the timeline prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017)?

 b.Whether documents evidencing payment can be considered as a valid duty paying document for purpose of availing ITC of the IGST paid as part of differential Customs duty paid during the relevant period, in terms of Section 16(2) of the CGST Act, 2017 read with Rule 36(3) of the CGST Rules,2017?

 c.Whether the provisions prescribed under the Goods and Services Tax(GST) Law imposes any restriction on availment of ITC of Differential IGST paid post onsite audit by Customs authorities?

Applicant is engaged in the business of manufacture and supply of fuel injection pumps and parts thereof for automobiles. Classification of any goods or services or both?

The Applicant is engaged in import trading of glass products.

 1.Determination of correct classification of Clear Float Glass?

1. Whether E-rickshaw supplied, without battery by the applicant qualify as electrically operated vehicle for attracting 5% GST rate as per S.No. 242A of the Notification No. 01/2017-Central Tax (rate) dated 28 June 2017.

Outdoor Catering Service 

1.Rate of Tax for Outdoor Catering Services With ITC? 

2. HSN Code? 

3. Latest Notification?

M/s Gorantla Geosynthetics (P) Ltd., are providers of service relating to Municipal solid waste management solutions

 1.Classification of the services provided by the applicant?

 2.Whether services provided by the applicant are exempted under SI.No. 3 of Notification No. 12/2017 as amended?

 3.Whether the service recipient i.e. M/s. Tumkur Smart City Corporation is a ‘Government Authority’ as per definition of Notification No. 12/2017-CT ?