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

Whether the supply of 1kg packing red gram dall secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement attracts GST.

1. Whether the rental income to be received by the applicant from Renting Warehouse to store. Agricultural Produce is a consideration for supply and the activity is covered under the meaning of spply of services in terms of Section 7 of the Central Goods and Serives Tax Act, 2017?

2. If the above activity is considered as supply of service, then whether the same is classifiable as :loading, unloading packing, storage or warehousing of agricultural produce, with ‘NIL’ GST Rate under SI. No. 54€ of SAC 9985 of the Notification-11/2017-C.T. (Rate) dated 28th June 2017?

3. GST Rate and SAC Code applicable (if answer t point no.2 above is “NO”.

1. Whether the services provided to Head Office will attract GST liability?

1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act. 

2. What is the classification under GST for such liquidated damages collected by the service receiver from such service provider for non performing of an act. 

3. What is the applicable rate of tax if the answer to the question number 1 is affirmative.

(i) Whether GST is applicable on the amount representing the employee’s portion of canteen charges recovered/collected by the applicant from its employees and paid to the canteen service provider on behalf of the employee.

(ii) Whether the Company is eligible to take the input tax credit for the GST charged by the canteen service provider for the canteen services for its employees where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948.

Whether supply of scientific and technical instruments, apparatus, equipment to their customer M/s Mahesh Value Products Pvt. Ltd. Is eligible for concessional rate of GST @ 5% as per the Notification No. 45/2017?

1. Applicability of IGST rate on supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare.

2. Applicability of IGST rate on supply of Mattress to any Hostel of Educational Institutions.TN/03/ARA/2023 dt. 28.03.2023

1. What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken / to be undertaken to our customer M/s IT, Madras (GST No. 33AAAA13615G1Z6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T (Rate) vide Notification No. 15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%?

1. Whether the applicant is eligible to avail the benefit of Notification No. 14/2018 – Central tax dted 26.07.2018 as the non-profit association registered under any law engaged for the welfare of farmers vide serial no. 77A, Heading 9995?

2. Whether the doctrine of mutuality as laid down by supreme court in various cases is applicable in our case?

3. It is clear that the Finance Act, 1994 (as amended from time to time) does not abrogate or do away with the doctrine of mutuality. The question that now need to be answered is whether the introduction of GST abrogates or does away with the doctrine of mutuality as laid down by the Supreme Court in various cases.

4. Is the applicant – association a person distinct from the member or a related person?

5. Is there a transaction between the applicant-association and its members which are covered under Section 7(1) (a), (c) or (d) of Central Goods and Services Tax Act, 2017,

Determination of correct classification of RBD Palmolein used as lamp oil