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

1.Due to change in the Government policy, Applicant desires to surrender the GSTIN (24AAACT6305N2Z9) and merge it with existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by transferring all business assets and liabilities to the said existing GST registration. In view of merger of two GSTIN of JKPL CPM, whether the applicant can transfer closing balance of ITC from its GSTIN (24AAACT6305N2Z9) to existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by filing Form ITC-02?”

2.If answer to the above question is in affirmative, whether any additional liability towards payment of Tax or reversal of ITC will arise on the Applicant on account of merger of its GSTIN with GSTIN of existing unit of JKPL CPM in the form of transfer of all business assets and liabilities and on account of filing of Form ITC-02 for transferring ITC from its GSTIN to GSTIN of existing unit?

1.Whether the supply made by NEC under the AFC project would qualify as a:
a.‘Works Contract’ as defined under Section 2 (119) of the CGST, 2017; or
b.“Composite Supply” as defined under Section 2(30) of the CGST Act, 2017;
2.Whether the supply made by NEC under the AFC project would qualify as an original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby attracting GST rate of 12% provided in the Not. No. 24/2017-CT (Rate) dtd. 21-9-17.
3.Whether the classification of supply made by NEC would fall under 8470 or SAC 9954?
4.Whether the maintenance and management services post service would qualify as Composite Supply as defined under Section 2(30) of the CGST Act, 2017? Further, whether such supply would be eligible for exemption under Notification No. 12/2017-CT (rate) dtd. 28-6-17 in case value of supply of goods constitutes not more than 25% of the value of the said Composite supply?

Whether the applicant is eligible for concessional rate of tax of 5% under the exemption notification no. 39/2017 CT (R) with effect from 1 Oct 2021?

1.Whether the said contract is covered under the term "Earth Work" and therefore covered under SI No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018?

2.If the above answer is negative, then whether the said contract is covered under the  term "Earth Work” and therefore covered under SI No - Chapter No. 9954 as per  Notification No. 31/2017-Central Tax (Rate) dated 13th October 2017?

3.If we are covered any of above Notifications i.e. 31/2017-Central Tax (Rate) or  02/2018 Central Tax (Rate) then what is the meaning of “Earthwork”?

Whether the product "Anna Malai Mithai", manufactured and supplied by the applicant containing the ingredients Sugar, Vegetable Fat, Skimmed Milk Powder, Whey Powder, Emulsifier and other permitted Flavour’s, which is identical to the commonly known Indian sweet "Rabdi", should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents?

1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws?

2.Whether the free of cost bus transport facilities provided by the Applicant to its  employees is taxable under the GST laws?

3.Without prejudice, even if GST is applicable in respect of employee recovery towards bus transportation facility, whether the Applicant would be exempted under the Sl. No. 15 of Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017?

4. Whether input tax credit is admissible to the Applicant for the GST charged/paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?

(1)  Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services?

(2)  If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

The application filed by M/s. Swan Environmental Private Limited is withdrawn as infructuous

Whether, in the facts and circumstances of the case, liquidated damages/penalties received by the applicant can be said to be for any 'supply under the Central Goods and Services Act, 2017, thereby attracting the levy of 'GST' or should be treated as price adjustment to main supply?

The application filed by M/s. The Deccan Clubis withdrawn as infructuous