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

Whether the project which is currently under construction by the applicant can be treated as (i) Residential Real Estate Project (RREP) and (ii) affordable residential apartment and what shall be the rate of tax on such supply.

The advance ruling is sought on availability of ITC on GST charged by the contractor supplying service of works contract.

Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907' in terms of Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28 6-2017 ?

i. What is the HSN Code of the product "RavaIdli Mix"?

1. Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 without considering its general tax rate as per the entry of schedule I, Sl. No. 252 of Notification No. 1/2017-Central Tax (Rate), Dated 28-06-2017, on the basis of its ultimate used as part of fishing vessel of heading 8902.

2.  Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 when it is supplied for use of defense purpose, patrolling purpose, flood relief and rescue operations being part of heading 8901, 8904, 8905, 8906, 8907.

i. Whether the applicant is entitled to collect GST on Supply of services which pertains to selling of agricultural produce as per APMC Act?
ii.  Is there any special case where the applicant has to collect GST on the Service provided (Branded and unbranded)?

1. Whether the services supplied by the applicant can be termed as the supply of space for advertisement in print media?

2. If yes, GST@5% can be charged on the invoices raised to the customers?

i. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902.
ii. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost.
iii.  Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessels of heading 8902.
iv.  Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
v. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.

i. What is the applicable GST SAC and GST rate for the supply of service described in this application?
Ii.  Is it a composite supply or a mixed supply?
Iii. Whether the service is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017?

Que- (i) Whether the services supplied by UPPTCL to the Applicant are exempt from payment of GST under Entry No. 25 of Notification No. 12/2017-Central Tax(Rate) dated 28-06-2017?

Ans- (i)- The application is not admitted, under Section 98(2) read with Section 95(a) of CGST Act, 2017/UPGST Act, 2017 for the reason that the applicant has raised questions as a recipient of service

Que-(ii)-Subject to above, whether the Applicant is eligible to claim Input Tax Credit(ITC) of the tax paid on services received from UPPTCL?

Ans-(ii)- Not answered as question 1 is not admitted.

Que-(iii)-Subject to above, whether the Applicant is liable to deduct Tax at Source(TDS) on the amount paid to UPPTCL for services supplied by it?

Ans-(iii)-Not answered as question I is not admitted.