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

Whether it is entitled to avail Input tax credit under CGST/SGST Act in respect of taxes to be paid on its purchase of Paver Blocks laid on the land?

1. Whether the amount collected towards Local Area Development Fund, which is kept separately and used for development of the affected area as per the guidelines of MNRE, can be treated as not a supply as per the provisions of CGST/KGST/IGST Act 2017 and not levied to tax?
2. Without prejudice to the above, if it is treated as Supply, what will be the HSN/SAC code under which it would be levied to Tax?
3. Without prejudice to the above, if it is treated as Supply, will it be exempt a per Sl.No.3 or 3A of Notfn.12/2017-CT (R) as the activities to be carried out are covered under Article 243 G and / or Article 243 W of the constitution of India?

When goods i.e. Marine / Pressure Tight Cables/ Non Pressure Tight Cables, falling under Chapter 8544 are manufactured & designed especially for use for Defence Ministry in their Warship as Parts of Warship, what will be the Determination of Tax Liability on such supply?

2. Whether GST @5% is applicable in terms Sr. No: 252 of Schedule-1 of the Notification No.1/2017 Integrated Tax (Rate) dated 28.06.2017? 

What is the meaning of "Per Unit" as specified under Chapter, Section or Heading-9963 under entry no. 7 of the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 ?

1. Whether dealer is required to reverse input tax credit proportionate to the reduction in the value of supply?

2. Whether the applicant can issue commercial credit note to its dealers for post sale discounts without charging GST? 

1. Whether in the facts & circumstances of case an applicant is liable to pay GST in respect of Tax invoice No 01 dated 25/06/2018 / R.A. bill No 22 for Rs. 2,42,09,594/- toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under provision CGST ACT.
2. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 
3. Whether in the facts and circumstances of case an applicant is liable to pay GST on proposed 
reimbursement of Rs. 1,92,50,247/- from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining original 
civil & interior work contract awarded by M/s Oil & Natural Gas Corporation Ltd. 
4. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 

1. Whether the proposed product is classifiable as "Glass-fibre Reinforced Gypsum Board" and the applicant can avail the benefit of the concessional rate of tax under Schedule II of Notification no - 1/2017 - Central Tax? 

Supply of goods to the customers located outside India under ‘Bill to Ship to’ Model from vendor located outside India.

The product Rice Bran(22+oil) shall be classified under Chp heading 38259000  and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act.

1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W?

2. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services.