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

1.Whether the classification of the supply of output as sale of Goods is correct

2.Whether the Classification of water sold as water including natural (or) artificial mineral water and aerated water not containing sugar (or) other sweetening matter not flavoured( other then drinking water in 20 litre bottle) Under Heading 2201 is correct

1a. Whether the deduction of nominal amount by the applicant from the salary of the employees who are availing facility of food provided in the factory premises would be considered as a ‘supply of service’ by the applicant under the provisions of section 7 of CGST  & GGST ?

1b. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees?

1c. Whether ITC is available to the applicant on GST charged by the CSP for providing the catering services?

2a. Whether the services by the way of non air conditioner bus transportation facility provided by transport service providers would be construed as ‘supply of service’ by the applicant to its employees under the provisions of section 7 of CGST and GGST?

2b. Whether ITC is available to the applicant on GST charged by the transport service providers for providing the non air conditioned bus transportation services?

3. Whether GST is applicable on salary deducted in lieu of notice period from the full and final settlement of the employees leaving the company without completing or serving the complete notice period as specified in the appointment letter?

1. Whether rendering sub contract work of Solid waste management/ land reciamtion to Municipal corporation of Greater Mumbai Through the main contract is exempted from payment of GST in terms of serial Number 3 of notification no. 12/2017 dt. 28.06.2017

2. If answer to the above is yes whether that exemption is applicable to all sub contracts which applicant will undergo in future.

1.Whether tax paid on input service in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as input tax credit (ITC)?
2.If eligible, can ITC be availed for service received from the date of introduction of provision to section 17(5)(b)(iii) of CGST act, 2017 with effect from 1st February 2019.

1.The GST rate @ 12% or 18% which rate of Tax applicable on composite supply of works contract to Tamil nadu Urban Habitat Development board, known formerly as Tamil Nadu slum clearance board works;
2.The GST rate @ 12 % or 18 % which rate of tax applicable on composite supply of works contract to Tirunelveli Smart City Limited under the control of Tirunelveli City Municipal.

3. Whether they are Government Authority or not?

Debark / Bark Eucalyptus Wood Waste, Debark / Bark Suabool Wood Waste, Debark/ Bark  Poplar Wood Waste (Length About 2 meter and its girth between 15 to 60 cm.) To be supplied to paper mills for pulping only.

What will be the classification of the goods ‘Kandi Ravo’.

1.Whether the applicant can avail ITC on
[a] WCS taken for structure on which machineries are fixed to earth by foundation and services taken for setting up plant ie MS steel structure along with roof which has been created mainly to protect machineries being supported by the said foundation.

[b] Steel [TMT bar] being procured by the applicant company and used while taking works contract services for making the said foundation to fix machineries to earth.

Whether the proposed product “Geotextile-Stratex” would be classifiable under Tariff Item (TI) No. 60059000 or  under TI 59119032 of the Customs Tariff Act, 1975?

1. Based on the facts submitted, As per section 15 of GST Act, what is the value of the supply of the services rendered by APCOS. 

2. Whether the supply of manpower services to various Departments under State Government provided by the applicant i.e., APCOS is eligible for exemption from GST, as per Sr. 3 of Notification Number 12/2017- Central Tax (Rate) New Delhi, dated 28th June,2017 as amended, being pure services as per the definition and the services rendered thereby being listed in article 243G and 243W of Constitution as functions pertaining to Panchayat and Municipality. 

3. Whether the services of manpower supply services to various Government Authorities and Government Entities provided by the applicant, ie., APCOS is eligible for exemption from GST, as provided under Sr. 3A of Notification Number 12/2017-Central Tax (Rate) New Delhi, dated 28th June,2017 as amended vide notification 16/2021 – Central tax (rate) dated 18-11-2021 being pure services as per the definition and the services rendered thereby being listed in article 243G and 243W of Constitution as functions pertaining to Panchayat and Municipality