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

Whether  filling of land with silver sand and earthwork for preparing the ground for construction is classifiable as supply of sand.

Applicant charges interest from customers for delayed payment. The amount on which interest is charged consists of two components cost of securities and brokerage. Interest charged on cost of securities is exempt under notification no. 12/2017 Central Tax (Rate) dated 28-06-2017 as amended. Then what will be the tax liability on such interest charged from customers?

The value to be adopted in respect of transfer to branches located outside the state.

1.Whether the Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions would be treated as Movable or Immovable property in pursuance to the GST Law ?
2.Whether credit of the tax paid on Iron/Steel Pillars tight up with Nuts and Bolt used for the creation of Temporary Structure (i.e. hall or pandal or shamiana or any other place) especially for functions are admissible under section 16 of the CGST Act, 2017?

Advance Ruling is required as to classification of wet wipes and   rate of tax on the sales (supply) of  the same

If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018, the applicant is liable to pay GST only on the amount in excess of  Rs.7500 or on the entire amount?

Whether on facts and circumstances of the case, since Integrated Goods and Services Tax (“IGST”) is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged?

Applicability of TDS on GST

Whether input GST credit can be availed by the Applicant on pre-engineered structures which is movable in nature and accounted as “Plant and machinery” and not capitalized as an immovable property?

1.The advance ruling is sought to confirm whether this supply will fall under Schedule III of CGST Act.
2.The advance ruling is sought to confirm whether the supply will be termed as Exports of Goods. If No, then what will be the supply, whether Intra State or Inter State and which Tax will be levied CGST and SGST or IGST.