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

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

What is the appropriate classification of the treated water that would be sold by the applicant after caring out various treatment process on the effluent water purchased by them

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them.

2. What is the rate of GST applicable on the said treated water which would be said by the Applicant?

What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them.

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

What is the appropriate classification of the treated water that would be sold by the applicant after carrying out various treatment process on the effluent water purchased by them

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

1. What is applicable tax rate on sale of solar driven submersible pump (Water pump)?

2. What is the HSN code for solar driven submersible pump (Water pump)?

1.    Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as “goods disposed of by way of gift” and Input Tax Credit (“ITC”) on the same would be restricted as provided under the Section 17(5)(h) of the CGST Act, 2017?

2. Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a “permanent transfer or disposal of business assets where ITC has been availed on such assets” and would be treated as a supply even if made without consideration and be subjected to GST under Sl. No. 1 of the Schedule-I to the CGST Act, 2017?

3. Whether the applicant’s obligation to issue gold coins and white goods  to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a supply under Section 7 of the CGST Act, 2017?

 1. Whether GST is applicable on the amount recovered/collected by the applicant from the employees and contract workers towards canteen services provided by third party CSP at the canteen facility, which is obligatory for the applicant to provide and maintain under section 46 of the Factories Act, 1948.

  2. Whether the applicant is eligible to avail ITC of the GST charged by the CSP for providing the canteen services, which is mandatory for the Applicant to provide and maintain under section 46 of the Factories Act, 1948.

Whether the applicant is entitled to take ITC of the CGST & SGST paid by them on the services received from Vapi Enterprise Ltd in the form of transfer of its rights in the leasehold land owned by GIDC in favour of the applicant which is to be used by the applicant in the course or furtherance of its business in terms of the provisions prescribed under the CGST & SGST Act.

Application has been withdrawn