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

1.1-Whether Applicant is dealing in second hand goods and tax is to be paid on the difference between selling price and purchase price as stipulated in Rule 32 (5) of CGST Rules, 2017?

1.2- The classification and HSN code of goods listed in table given in "Issues for Determination" and GST rates applicable to such goods.

1. Whether the transaction / contract referred in the present application to M/S APTRANSCO is in the nature of Works Contract Services and therefore liable to GST @ 18% under the HSN Code 995461 ?

2. If the answer to above is in negative, whether the said transaction is Supply of Goods?

  a) If yes, liable to GST at what rate of tax and under which HSN Code ? 

1) Identification of correct classification of poly Propylene Leno Bags amongs heading no. 63053300 and 39232990?
2) Identification of rate of Duty applicable as per respective HSN of Poly Propylene Leno Bags?

Whether Evacuated / Vacuum Tube Collectors (VTC) falls under Chapter 84 of HSN which is covered in Sl. no 234 of Schedule –I under notification 1/2017 IGST rate dated 28-06-2017 ?

Whether the Material Aluminium Alloys (HSN.76012010) can be  supplied under Govt. Notification no. 47/2017 dated 14.11.2017. 

1. Whether 4601 as the HSN Classification of Polypropylene Mats is correct?

2. If the answer to above question is affirmative, whether entry No. 198A (inserted vide Notification No 27/2017) is to be applied or Entry No. 103 should be considered. In other words whether CGST / SGST Tax Rate is to be considered as 2.5% or 6%?

    
1. "Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Toriff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for  Railways or Tramway Locomotives or Rolling Stock?"

2.Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST?

3. If GST is leviable, whether assessable value can be determined by arriving at nominal value?

4. Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies?

whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%?

The applicable HSN code and Rate ofTax for Non-Woven Bags and CottonBags

Whether Tutti-fruity be classified under HSN 08111010 or 20060000