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

1. Given that the supply of under construction of immovable property is specifically defined as a separate and distinct service under clause 5(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST?

2. Given that the supply of lease of immovable property is specifically defined as a separate and distinct service under clause 2(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST?

3. Given that the Applicant is in the business of lease of immovable property, does the term "works contract services when supplied for in s.17(5) (c) of CGST Act refer to output supply of lease of immovable property or to the input receipt (purchase of under construction commercial immovable property) of the

When Physical force is the primary action of a toy and if the light and the music are ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys”

Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services.

a. Whether the transaction of sale of developed plot between himselfand his member falls within the ambit of GST.

b. Whether the infrastructure development undertaken by the applicant qualifies as supply under GST.

Ques-Whether tax would be applicable on the service of transportation of goods by road to be provided by the company under one of its contracts?

Ans- Replied in affirmative.

1)   Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under the GST Law?

2)  If yes, whether the tax is to be paid by NMC under forward charge or same is to be paid by the applicant under reverse charge?

3)  If tax is to be paid, then whether the applicant would be entitled for Input Tax Credit?

1.  Whether MJP can be considered as ‘government entity’ under GST law?

2.  Whether the work intended to be carried out by MDE qualifies for exemption as per   notification 12/2017-Central Tax (Rate) dated 28.06.2017?

3.  If it is concluded from the above that the supplies made or proposed to be made by MDE to MJP qualifies for exemption then the consequent question is whether MDE requires to obtain registration under GST law?

1. Can the applicant ask the Labour contractors to not to charge any GST as per the entry no. 10 of the notification No. 12/2017- Central Tax Rate (Rate) dated 28.06.2017?

2. Can the contractors mention on their Labour bill “No. GST being charged as per Entry No. 10 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017” along with their GST Registration number.

3. Is there anything else that needs to be mentioned in the Bill of the Labour Contractors?

What is the (HSN) classification of Crumb rubber/granule? Therefore what is Current duty applicable?

Whether the Godown Rent collected from the CCI is exempted as per the Notification 21/2019 – Central Tax (Rate) Dated 30.09.2019 based on the Circular No.16/16/2017-GST