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

Application has been withdrawn

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.

 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 product ‘Jac Olivol Body Oil’ intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.

Q.-Whether the input tax credit of tax charged by the supplier on bio fuel/ fuel oil/ blended biofuel will be available to the applicant, whereby such bio fuel/ fuel oil/ blended biofuel shall be used by the applicant in providing the transportation services?

Ans.- Application has been withdrawn

Whether the applicant is entitled to avail the input tax credit charged on inward supply of motor vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods?

As the applicant has not appeared and produced relevant documents in spite of allowing reasonable opportunities, no ruling is pronounced.

c) If the 'supply of electrical energy' and 'service charges' are treated as two different components, then whether the 'supply of electrical energy' is exempt as per serial number 104 of Notification No.2/2017-Central Tax (Rate), dated 28-06-2017 (HSN 2716 00 00) and 'service charges' is taxable as per Notification No.11/2017-Central Tax (Rate),  dated 28-06-2017;

i. What is the applicable GST on the services provided by the applicant under the "Market led Fee-based Services Scheme"?
ii. Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017?

i. Classification of the goods traded by the dealer "Agricultural Hand Tools such as "Manual Extension Pole for Coconut and Arecanut Harvesting"
ii. Whether the importing of said tree pruners would be covered by HSN Code 82016000 which relates to agricultural implements manually operated or animal driven.
iii. Whether the importing of Agriculture Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Custom Act, 1962.
iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.