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

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable?

1)Whether "e-goods”, as commercially known in the market, are "goods" as defined in the GST Acts or are they services as per GST Act?
2) If they are goods, what is the HSN classification and if services, what is the service classification and rate of GST on its sale/ supply within state?
3) Whether they are exempted from GST?
4) If Not exempted, what is the rate of GST on supply?
5) In what circumstances will IGST, under reverse charge, be applicable or whether it is applicable in the situation of procurement from foreign supplier and supply from out of India as discussed above?
6) If the customer is from India and paying the consideration in dollar, whether it will be allowed as exports or if not allowed as exports then whether GST is leviable? What is rate of SGST & CGST or IGST? Under which HSN Code or SAC?
7) If customer pays for the e goods in Indian rupees and goods delivered through CLOUD located outside India whether SGST & CGST or IGST leviable on such transactions?
8) In case where customer / buyer is from out of India and payment is done in dollar, according to us it is export of goods / services and therefore neither SGST & CGST is leviable? Please clarify the same.
9) In case buyer is from India, the goods/ services are stored in CLOUD which are the servers outside India, therefore even though payment is received in rupees, it is again export of services being services are received from distantly installed servers . Hence No CGST and or SGST isleviable?
10) Whether IGST is applicable under section 5( 3 ) & 5( 4) of the IGST Act, according to us it is not because it is not imported into India and the services are stored on CLOUD and therefore it cannot be said to be imports and thus not liable for RCM?
11) If suppose RCM is applicable then its rate? May please be clarified.

Q-1 What will be the Applicable CGST& SGST Tax rate on the final products  namely “Namkeen”   in the circumstances  after  fulfilling the condition of affidavit for disclaimer , use of unregistered  brand ,name,symbols  etc and use  of such disclaimer in the final products ?

Ans- 1 If the Applicant Voluntarily  forego their actionable claim  or  enforceable right on brand name on the final products namely “Namkeen”   in the manner as prescribed under the Notification No. 01/2017-CT(RATE) DATED 28.06.2017 THE APPLICABLE RATE of Central Tax  and State Tax would be 2.5% each (cumulative 5%).

Q-2 What will be CSH/HSN code alongwith Applicable  Tax rate of the final products namely “Extruded raw Stick”?

Ans- The  CSH/HSN code of the final products namely “Extruded raw Stick” is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).

Q-1 Whether “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant).

Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is classifiable under HSN code 38089400.

Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  under Central Goods and Services Tax Act, 2017 ; Uttar Pradesh Goods and Service Tax Act, 2017?

Ans- CGST rate on “Topical Antiseptic Solution /Topical Antiseptic ”  is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate)  dated 28.06.2017, Similarly ,SGST rate on  “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  is 9%.

Appropriate HSN code applicable on commercial production of hand rub solution traditionally called hand sanitizer

Whether the article ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant falls under Chapter 5903 or under Chapter 52 or 55 of the HSN?

1.If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?
2.What shall be the applicable HSN code and corresponding GST Rate for such bundle of services?(Highest Rate of Service in the bundle is 18%).
3.Whether the firm shall be eligible to avail ITC on the following:
-Regarding GST paid on Commercial vehicles & Repair & maintenance cost of such vehicles used for transportation of goods/containers.

-ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.

Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices?

Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam).

Question-2: Clarification in details is sought with regard to the HSN/SAC code applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam).

Question-3: Clarification is also sought on applicability of the Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter) whether Chillar Water Plant may be categorised as “Any Parts” and subject to GST @ 5% under HSN 8906.