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

Whether the Pure Services provided to Zilla Panchayat, City corporations, Educations Institutions, and Rural Water Supply Divisions are exempted under article 243G and 243W?

1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017.
2. Whether above said supply of services covered under “Pure Labor Services” as per Service Accounting Code (SAC) under chapter No.99.
3. The dealer apply for work as per tender (E-procurement) as a “Contractor to supply labour” and TDS as per Income tax Act deducted U/s 194C (As a Contractor or Sub-Contractor) @ 1%. So, why not dealer to be treated as a Contractor under GST Act 2017 also?

i. Whether the value of assets which are outside the purview of GST is required to be included in the value of assets for the purpose of apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017?
ii. If the answer to Question
(i) is yes, whether following assets are required to be considered for the purpose of determining the value of assets for apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017:
a) Assets which are created only to comply with the requirements of the Accounting Standards;
b) Assets which are not being transferred as part of de-merger.
iii. If the answer to Question I and / or 2 are yes, whether the assets which are not attributable to any particular GSTIN be considered in the GSTIN of the head office of the Company for the purpose of computation of asset ratio?

1. Appropriate HSN Code applicable to supply of i. Fruit bowl containing only cut fresh fruits (Individually or mixture of different fruits). ii. Fruit bowl containing both cut fresh fruit and dry fruits and nuts.
2. GST tax rate applicable for each of the classified goods above?
3. Eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST?

Applicability of GST rates for works contact services doing original works with South Western Railways?

1. Whether Stainless Steel cans of 40 Liters capacity is liable to be classified under HSN code 7310 or 7323?
2. Whether flavored milk is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
3. Whether milk cream is liable to be classified under HSN code 0403 or 0401?
4. Whether cold coffee is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
5. Whether provision of subsidized lunch and refreshments to employee through contractors is to be treated as supply and if yes under which tarrif classification it has to be classified?

Whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India?

1. Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant?
2. If the answer to the above question is in the affirmative, what would be the rate of tax at which this would be taxable, i.e. which category would this be taxed under?

1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?

Whether Garbage compactor and hook loader supplied by the applicant is to be classified under Chapter Heading 8705 (special purpose motor vehicles other than those designed for transport of persons or goods) attracting IGST at 18% in terms of S1.No.401A of Schedule III of Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017 and CGST and SGST at the rate of 9% respectively in terms of corresponding rate notification?