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

1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service 
2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is the time of supply of goods or services warranting tax liability
3.If yes, what is the applicable rate of tax for such supply of goods or services?”
4.If yes, Whether the issue of PPIs by the Third party PPI Issuers subject to GST at the time of issue in their hands?
5. Whether the amount received by the Applicant from Third Party PPI Issuers subject to GST?
6. If No, GST collection at the  time of sale of goods or services on redemption of PPIs i.e., own and from Third Party will be a sufficient compliance of the provisions of the Act?
7. The treatment of discount (the difference between Face value and Discounted Value)  in the hands of issuer of PPI in case of third party PPIs? Whether the applicant will be liable to pay GST on this difference Value?

Brief of the Case :- Appllicability of GST on ENA?

Summary:- Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore, the application for advance ruling has  not been admitted.

Whether the applicant taxpayer is to pay tax  @ 6% + 6% (after availing landabatement= 4%+4%) availing the input tax & as provided under notification

11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGSTAct.

Or

the applicant taxpayer is to pay tax @ 0.5%+0.5% as provided undernotification 3 & 4 of 2019under CGST Act & notification 45 & 46 of 2019under HGST Act.

Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004?

Summary- All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as per standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.

The correct classification  of  Seats & Berth for the Railways Running Stock- the Coaches to be given, in order to avoid any dispute in future.

Whether he is liable to pay GST  on supply of goods through PDS

Whether the Goods and Services Tax is applicable on the accounting entry made for    the    purpose    ofIndian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees.

Rectification of order dated 21/10/2019

Classification of fusible interlining cloth

1. Whether the supply of mere labour without material to the main contractor who is supplying the Contract Service", is covered under the purview of "Works Contract Service? and

2. Whether the reduced rate of GST (12% from 18%), as approved in 25th GST Council Meeting dated  18.01.2018 is applicable to such supply of mere labour force/ work to contractor engaged in supply of "works Contract Service"?