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

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703

Whether GST liability on sale of vehicle, spares etc.can be done by utilizing the input tax credit on purchase of demo vehicle.

Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under “86072100- Air Brakes and parts thereof” of Section XVII?

1.Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017- CT.(Rate) dated 28.06.2017?
2.Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017?
3.Whether GST TDS is applicable or not for the exempted contracts?

1.Whether the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patient’s admission in hospital would be considered as *Composite Supply of health care service as under GST and consequently avail exemption under Notification No.12/2017 CT (Rate) read with Section 8(a) of GST?
2 Whether the supply of medicines and consumables used in the course of providing health care services to out-patients by pharmacy unit of the Be well hospitals for diagnosis or treatment would be considered as "Composite Supply" of heath care services under GST and consequently avail exemption under Notification 12/2017 CT(rate) read with Section 8(a) of GST?

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.

Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST?

M/s. Multisorb Technologies India Private Limited, has withdrawn their application of Advance Ruling.

Question-1 Whether the services provided as a Utter Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws?  

Answer-1- Replied in affirmative.

Question-2 What is the applicable GST rate on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022? Answer-2-  18%(CGST 9% + SGST 9%)

Question:  Whether the reimbursement received by 2COMS foundation (applicant) by industry partner, for the stipend paid to students, attract GST?