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

a) Whether under section 15(2)(e) of CGST Act, for calculating “value if taxable supply”, the subsidy amount granted to the farmer by Horticulture / Agriculture / Sericulture Department of Government of Karnataka under PMKSY scheme or any other Central / State Government approved schemes but disbursed to the supplier to be treated as “subsidy” in the hands of the supplier and to be excluded while ascertaining the “transaction value”?
b) Whether the question of inclusion or exclusion of subsidy amount in the value of taxable supply would arise under Section 15(2) of the CGST Act, when such subsidy is not impacting the transaction value, which is price actually paid or payable for the supply of goods by the customer i.e., farmers and when the subsidy is disbursed by Horticulture / Agriculture / Sericulture Department to the supplier on behalf of recipient of the supply (farmers)?
c) Whether supplier would be entitled to refund of input tax credit accumulation, which may arise if subsidy is not treated as part of taxable value?

a) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/ nature of goods?b) Whether ITC is allowed to be claimed if purchases are made from the dealer from whom marginal scheme if applicable?

Rectification order passed under section 102 of the CGST/KGST Act 2017

"Whether letting out the residential dwelling to a firm results in supply of service"

Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)

1 a) The Applicant is engaged in rendering the services of Printed materials & printing of text books to various Government Departments. The content of the printed material is provided by recipients. As per the circularNo.11/11/2017 dated 20th Oct 2017 it is clarified in para 4 that "where the supply of printing [if the content is supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services".  As per entry No.8 of the notification No.12/2017 dated 28/06/2017, the printing & supply of text books by one Government Department to another Government Department is exempted under the CGST Act and KGST Acts. Hence, it requested to clarify whether this activity is exempt under the CGST & KGST Acts or not.

b) If the text books are supplied to public or recognised book stalls, whether it is treated as taxable /exempted goods or services. If it is goods, can we claim exemption under Sl. No.119 of the Notification No.2/2017

c) If these services are taxable services, what is the rate of tax?

2 (a) The applicant is engaged in printing of Karnataka Kaipidis/Karnataka Gazzettes from the contents provided by the recipient to whom the supply is to be made. This service is provided by one Government Department to another Government Department. Hence, it is exempted as per entry No. 8 of the notification No. 12/2017 dated28/06/2017. It may be clarified.
  (b) If the said Kaipidis are sold to public or recognised bookstalls whether it is treated as printed books falling under Sl.No.119 of Notification No.2/2017 and claim exemption on such sales.
   (c) If Karnataka Gazettes are sold to public as goods whether it is taxable under entry No.201 of the schedule I of Notification No.1/2017 dated 29/06/2017 or exempt under SL.No.119 of notification No.2/2017 dated 28/06/2017 under the KGST & CGST Acts. Please clarify.

3 (a) The applicant is engaged in printing of Annual Reports to Government Departments, Autonomous undertakings and Zilla Panchayats. The content is provided by the receipients. When such annual reports are sold to Government Departments is it an exempted service under SL.No.8 of notification 12/2017. Pl clarify.

b) If such annual reports are sold to Government undertakings and autonomous bodies, can we claim such sales as exempted sales under entry No.8 of notification No.12/2017.

c)  The supply of annual reports to Zilla Panchayaths by the applicant is considered as services provided by one state Government Departments to another state Government Departments Falling under SL.No.8 of the notification No.12/2017. Pl clarify.

4) If these are considered as goods, under which entry these goods are taxable and at what is the rate of tax of these goods under GST.      

4 (a)) These goods are supplied by the Government Press (applicant) to various Government Departments against the orders given by them. In the circular No.11/11/2017 dt.20th Oct.2017, it is clarified in para 5 that " supply of printed envelops, letter cards, printed boxes, tissues, napkins, wallpaper etc falling under Chapter 48/49 printed with design, logo etc., supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing of the content is ancillary to the principal supply of goods".  Since these supplies are made by one Government Department to another Government Department, whether they are exempted under SL. No. 150 of the Notification 2/2017 dated 28/06/2017.     Pl clarify.           
   (b) If they are taxable, pl clarify under which entry and notification the said goods would fall?

5.The applicant being a Government organisation sells the paper waste as is where condition through the public auction is. Whether the understanding of the rate of tax is correct or not may please be clarified.

6. If the old machinery is sold as scrap, what is the rate of tax and the entry and notification may please be clarified.

7. Since the stationery articles are purchased from the registered dealers and supplied as it is to the Government Departments against the orders at no profit or no Loss, such transactions are exempted as the applicant is acting like a pure Agent. Therefore, it is requested to clarify whether it is pure Agent transaction and eligible for exemption. Pl clarifies whether this transaction is liable for tax under which entry?

8. We are paying tax @5% on the transportation paid to the private party.

(a) Are we liable to pay tax on the transportation charges paid to the service provider or

(b) Can we deduct the tax element on the transportation paid as TDS and deposit at the time of filing returns.

9. The Finance Department designated this work to us. We prepare the Economic Survey books as per the requirements of the Finance Department. The contents of the material is provided by the Government. Hence, this product is categorised as Service of printed materials.

(a) Are we eligible to claim exemption vide Entry 8 of the Notification No.12/2017 dated 28th June 2017. Pl clarify.

(b) If these printed materials are sold to the public directly by the Applicant, whether, the same is exempted or taxable under the GST Act.

10. The contents of the receipt books is provided by Recipients and the printed Receipt books are supplied to Government Departments and autonomous bodies. Hence, the same is treated as supply of service and eligible for exemption vide entry no. 8 of the Notification No.12/2017 dated 28/06/2017.

a) Whether this item is eligible for exemption under the GST Act or not? Pl clarify?

11. The content is provided by the Government Departments and the supply of printed materials is treated as service vide entry No.8 of the Notification No.12/2017 Dated 28/06/2017. Is it exempted from the levy of GST as the same is supplied by one Government Department to another Government Departments?   Pl clarify?

12. The contents of the Law reports are provided by the High Court of Karnataka. These materials are provided to them at Free of cost. Whether we are eligible for exemption on the supply of these services vide entry No.8 of the Notification No.12/2017 dated 28/06/2017. Pl clarify?

13. Since we are giving the NOC to private persons at a price of Rs.100-00 we are not charging any GST at present. In this case the contents are provided by the recipient.

Pl clarify

(a) whether these are goods / services exempted under the Act

(b)) If these are goods under what entry the goods are taxable and at which rate?

(c) If these are services under what entry these services are taxable and at which rate?

14. The contents of the text book is provided by the Government.  Since the text books are supplied to Karnataka Text Books suppliers to sell them on behalf of the Government, we are charging GST @ 12%. As per entry No.8 of the notification No.12/2017 dated 28/06/2017, the printing & supply of text books by one Government Department to another Government Departments is exempted under the CGST Act and KGST Acts.

(a) Hence, it requested to clarify whether this activity is exempt under the CGST & KGST Acts or not.

(b) The text books are supplied to Recognised book stalls to sell them to the public on behalf of the Government whether it is treated as taxable or  /exempted goods or services. If it is goods, can we claim exemption under Sl. No.119 of the NotificationNo.2/2017?

(c) If these services are taxable services, what is the rate of tax? Pl. Clarify?

15. The Logo and the content of bus tickets are provided by the recipient. Since the contents are negligible compared to materials, it is treated as goods and the tax is collected @12% under GST Act

(a) Pl clarify whether it is taxable goods or service?

(b) At what rate and under which entry these goods/services are taxable?

16. The Log books are supplied to various Government Departments and the contents are provided by Government Departments. Since the contents are negligible compared to the materials used, these are treated as goods. We are claiming exemption on the supply of these goods KPWD. However, we are collecting tax @12% on the sale made to Autonomous bodies.

(a) Pl clarify whether these are taxable or exempted goods/services?

(b) If these are taxable under which entry these are taxable?

(c) Since these materials are supplied by one Government Department to another Department or autonomous bodies controlled by the Government, can we claim exemption on the supply of these materials?

Whether supply of goods and service by Prasa Infocom & Power Solutions Private Limited to Cray Inc. (Cray) qualify as 'works contract' as defined under Section 2(19) of the Central Goods and Services Tax Act, 2017 (CGST Act)? 

i. Whether supply of purified water to public in empty unsealed cans is exempt under GST law

1) Whether the applicant can take credit of IGST paid on import of goods?
2) Whether applicant can issue tax invoice with IGST to the customer?
3) Whether applicant needs to obtain registration in the state where the port of clearance is located?

A.  Whether the classification of ‘Shatamrut Chyavan’ falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr. No. 102 of Notification No. 02/2017 - Central Tax (Rate) dated 28.06.2017 is correct or not?

B. Whether the goods falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST can be treated as ‘waste of sugar manufacture, whether or not in the form of pellets under heading 2303’ attracting 5% of IGST (2.5% CGST + 2.5% SGST) as per Schedule I (Sr. No. 104) of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 or not?