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

Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall?

 (a) B20 (Biodiesel 20% + HSD 80%) 

(b) B30 (Biodiesel 30% + HSD 70%) 

(c) B40 (Biodiesel 40% + HSD 60%) 

(d) B50 (Biodiesel 50% + HSD 50%) 

(e) B60 (Biodiesel 60% + HSD 40%) 

(f) B70 (Biodiesel 70% + HSD 30%)

a) Whether Marginal Scheme is Applicable to me on used car purchase and sale? 

b) HSN Code and Rate of Tax and Assessable Value? c) Any other Suggestion?

What is the HSN Code & GST Rate on sale of SPV Refueller?

(a) Whether “Semen Sorting Services” would qualify as an exempt service under GST, similar to the exemption granted to semen doses? 

(b) Can we classify “Semen Sorting Services” under SAC code 9986?

(c) In the absence of a specific notification or classification, under which HSN/SAC code should “Semen Sorting Services” be categorized?

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

1. Whether the HSN code for rice bran oil is appropriate and in accordance with GST classification norms? 

2. Whether the applicable GST rate on the edible oil is 5% or is it 12%?

Classification of goods. The issue involves determining whether the manufactured precision rubber rings qualify to be treated as 'parts' suitable for use solely/principally with sprinklers/drip irrigation systems under HSN Heading 8424.

1)Whether the availability of exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common use of its members under entry No.77 of notification 12/2017 Central  Tax (Rate) dated 28-06-2017 (as amended) is to be ascertained on per annum basis i.e 90,000/- (7500*12) per financial  year per member or on the basis of invoicing period i.e Monthly/Quarterly Invoicing?  

 2) Whether contribution collected from members for supply of water procured through water tanker or BWSSB are covered under entry 99 of Notification.2/2017 Central Tax (Rate) dated 28-06-2017  i.e. under HSN Code 2201 and therefore  exempt?  

 3) Whether the applicant is liable to pay GST on amounts which it collets from its members for setting up a corpus fund/sinking fund which is in form of deposit. 

 4) Whether the application of deposit towards consideration at the time of actual supply of service (Capital asset purchase) can be proption to the depreciation charged in books of accounts in relation to a capital asset? 

  5) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available at the time of actual supply of service i.e when deposit is applied towards consideration? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

6) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available for sinking/ repair fund collected by the applicant from its members being in nature of advance? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

7) Whether voluntary contribution received from members for celebration of cultural festivals such as Ganesh Chaturthi, Durga Pooja, etc., is liable to GST?

Query1: Whether any commodity exists in GST in the name of 'Sago Pulp'? 

Query2: If exists what is its HSN code and rate of taх?

a. Whether the applicant is required to obtain registration in the states in which it is executing works contract using precast structures manufactured at its principal place of business in Tirupur, when it has no "fixed establishment" in such state? 

b. Whether it is mandatory to register the site address (where there is only temporary office and no fixed establishment) as additional place of business if the site address is different from the registered office address but within the same state? 

c. Whether the transportation of material used in erection of the precast structures in the construction sites in other states, amounts to supply in the absence of consideration and in the absence of two different parties involved?

 d. Whether such transportation of manufactured elements and other raw materials for site work used for erection of the precast structures would require raising of invoice? 

e. If invoice is not required, can the movement of goods shall be made according to Rule 55 (1) (c) of the CGST Rules 2017 without support of invoice but with Delivery Challan? 

f. Whether it is mandatory to specify the tax rate in delivery challan (as per Rule 55 (1)) since we undertake only works contract and the rate of tax for the same is 18%, but the rate of tax for individual components (like cement) is 28% when they are sold separately? 

g. The delivery challan and e-way bill for manufactured elements and other raw materials for site work would contain GST rates and corresponding HSN codes, which would differ from the final invoice where SAC code for composite works contract would be mentioned. Would that be considered as a mismatch between HSN/SAC codes and GST rates in e-way bill and actual invoice, which is made at stage wise completion of construction, by the tax authorities? 

h. Similarly, in cases of movement of machineries (no transfer of ownership) to work sites, where there is no permanent establishment at the respective state and only used to perform the construction service, whether the difference in HSN/SAC codes and GST rates in e-way bill and actual composite supply invoice would be considered as mismatch? 

i. What document shall be issued for return of tools, equipment’s for return from worksite to our registered office?

 j. If tools, equipment’s and accessories which are returnable after work execution should be transported under delivery challan, what is the rate to be adopted in the delivery challan and e-way bill, whether contract rate or whether GST rate of the tools and equipment’s transported? k. If we are transferring materials and equipment’s between two sites at respective state where we do not have fixed establishment, what document shall be used for transportation of the same?