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

Sprocket is classified under HSN 848390 tariff subheading

Whether or not there is requirement for reversal of input tax credit on goods used as raw material in manufacturing of expired cakes & pastries that were kept in display for use in course or furtherance of business.

withdrawal

Q-1 Whether the Body Building Activity on the Chasis provided by the principal would Amount to manufacturing Services Attracting 18% of GST ?

Ans-1 No.

Q-2 Whether Clarification of CBIC vide para No. 12.3 of Circular No. 52/26/2018 GST dated 09.08.2018 Clarifying 18% rate of GST in respect of building of Body of buses would also Apply in the Case of Applicant ?

Ans-2 No.

Q-1 We hold that the Services rendered  under the Contract with State Urban Development Agency, Uttar Pradesh (SUDA) , and for PMAY are in relation  to Functions Entrusted to Municipalities under Article 243 W and to Panchayats under Article 243 G of the Constitution of India.

Ans-1 Such services would Qualify as Pure Service (excluding works Contract Service or other Composite  Supplies involving Supply  of any Goods)” and accordingly exempt from the payment of GST duty Covered in SI. No 3 of Notification No. 12/ 2017 Central Tax (RATE) , DATED 28th June , 2017 issued under Central Goods  and Services  Tax Act, 2017 (CGST / Act), And  Corresponding Notification issued under Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act).

Q-1 The Applicant has approached the  authority of Advance ruling to determine the admissibility of input Tax Credit of Tax paid on cost  proposed to be incurred in relation to Activity mentioned ?

Ans-1 The input Tax Credit of Tax paid on cost Proposed to be incurred in relation to Activity mentioned is not Admissible

Q-1 Whether ITC is  available to the Applicant on GST charged by service provider  on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees  to & from workplace.

Ans-1 ITC is available to the Applicant only after 01.02.2019.

Q-2 Whether GST is Applicable on amount recovered by the Applicant  from employees  for usage of bus transportation facility.

Ans-2 No.

Q-3 If  ITC is Available as per (a), whether it will be restricted to the extent of cost borne by the  Applicant (employer)?

Ans-3 No.

Whether supply of services by the applicant by way of arranging sales of goods to the recipient located outside the country shall be considered as " export of service" or not.

Applicability of GST Tax liability under the provisions of reverse charge mechanism , on the ‘Abhivahan Shulk’ collected by the government

Prior to appointed date, the applicant was also registered under service tax as well as VAT.  National Highway Authority of India (NHAI in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide N No. 25/2012-ST dt 20.06.2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT.  The Contract price was including of VAT.  Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime.  In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-?