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

“Whether the activity of printing of Question Paperbooks is to be covered under HSN 4901 under the description “Printed books, including Braille books” in Serial Number 119 of Notification No.2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No.12/2017”.

Whether PPB cum TD is a “Document of Title‟ so as to classify under HSN 4907 or as a “Passbook‟ under HSN 4820.

1.  Whether supply of chassis mounted with bus body, shall be treated as a supply of bus or separate supplies of the following:-
(i)   Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii)   Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.
2.  Whether the supply of chassis and the provision of services in respect of activity of mounting/ fabrication under two separate contracts to the same customer should be treated as supply of bus or as separate supplies of the following:-
(i)    Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii)   Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder. 
3.  Whether the recovery of the bus body building charges incurred by the Applicant on behalf of customer in capacity of an agent, should be covered in the ambit of Schedule I of Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and leviable to GST. If the answer to the said question is in adverse, whether the recovery of the bus body building charges incurred by the Applicant on behalf of the customer in capacity of an agent, will be leviable at the rate of 18% as supply of services?

a) Whether the applicant is required to be registered under the GST Act?

b) If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered?

c)  Whether the notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable to Commission Agents of APMC?

d) If the answer to the above question is negative, then to whom does this Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable and under what circumstances the aforesaid notification is applicable? e)    Whether the Dry Chilly is covered under the definition of agriculture produce?

f) If the answer to the above question is negative, then what kind of produce the dry chilly is? What is the HSN Code of Dry Chilli and what is the rate of GST on Dry Chilli?

a) Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017?

b) Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313?

Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)?

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55?  

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60?