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

1.Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely,

-  Import into India of drill bits; and

-  Indigenous movement from the port of import to ONGC’s location.

2.If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates (‘EC’) are required to be issued i.e.

-  one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017; and

-  another for indigenous movement under Notification No. 3/2017-Central Tax (Rate), dated 28 June 2017 respectively.

3.If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification No. 50/2017-Customs dated 30 June 2017 (i.e. under single EC) and no two separate ECs are required.

Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.

Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services?”

Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?

Can we file GST ITC-02 return and transfer unutilised ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?

This application for Advance Ruling is being filed seeking the rate of IGST on vessel charter hire charges?

(a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract.
(b) Whether the situation would change from (a) above if the Director also is a part time Director in other company also.

1.Tax liability on the medicines supplied to In-patients through pharmacy.

2.Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure.

Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax?

If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency?

If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%)

Tax liability on the medicines supplied to In-patients through pharmacy.

Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure.

1. Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.

2. What is the classification of such trade advertisement material if the transaction is supply of goods?

3. What is the classification and applicable rate of CGST on the supply of such trade advertisement material if the transaction is that of supply of service?

1. What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ?

2. What would be the applicable rate of GST and Cess for the said supply ?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020