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

Applicant believes that the product "sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories” is classified under HSN 8424 and applicable tax rate is 12%, details as per the notification No. 1/2017-Central Tax (Rate), dated 28-6-2017. The entry No. 195B was inserted vide notification No. 6/2018-Central Tax (Rate), dated 25th January, 2018. What shall be GST rate on such products system falling under HSN 8424 attracting CGST (@6% and SGST a 6% or Not?

1. Whether APEPDCL can be treated as a limb of Government of AP or not?

2.  What is the rate of tax of the work executed and also under which SAC/ HSN code the work falls?

3. Whether the tribal sub works, which are implemented with 100% grants given by Government of AP are liable to be taxed at the rate of 12% or 18%?

i) Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804?
ii) What is the rate of tax payable on outward supplies of Mango fruit pulp under the GST Act?

1. Whether SAC classification of the health services provided by M/s AHEL under 9983 & 9985 is correct?
2. Whether the cited IGST Exemption Notification is applicable for all or for certain items of contractual services rendered by M/s AHEL as per the MoU?
3. If applicable, whether refund of IGST paid so far by SDSC, SHAR can be claimed from M/s AHEL with retrospective effect from July 2017?
4. If refund claim cannot be made with M/s AHEL, what is the relief available to SDSC SHAR for the ineligible financial expenditure incurred towards IGST so far?
5. Whether GST is applicable on diesel bills paid on reimbursement basis for running ambulance/power generator by M/s AHEL at SDMH, Sullurpeta?

1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 applicable to our organization for-
a) The F.Y 2017-18?
b) The F.Y 2018-19 & succeeding financial years
2. Whether the exemption to a 'defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU's) that function under the Ministry of Defence, Government of India?
3. Whether exemption on payment of GST on transport of 'military or defence equipments' through a goods transport agency applicable to goods transported by our organization?
4. Whether availing of eligible Input Tax Credit on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable property (which is an ancillary business activity)?
5. Whether Input Tax Credit is allowable in respect of food and beverages consumed in industrial canteen?
6. Whether Input Tax Credit is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen?
7. Whether Input Tax Credit is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital?

1.  Whether the platform service of online gaming is to be classified as goods or services?
2.  What is the value of supply of services of the platform provider?

Determination of the liability to pay GST on Maintenance charges.

1.  Whether online tendering to be considered as Supply of Goods or Supply of Service?
2.  Whether offline tendering to be considered as Supply of Goods or Supply of Services.
3.  Under which tariff head the Online Tendering should get taxed.
4.  Under which tariff head the Offline Tendering should get taxed.
5.  If tendering is service then whether it will be considered as administrative services or specific Service.
6.  Whether the activities conducted by the Maharashtra State Dental Council are the "Registration Activities and their related  activities laid down in the Act" exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax.

Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways.
These should be classified under HSN Heading 8503, 8544 and 8547 @18% or under HSN Heading 8607 @ 12%?

“Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017?”