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

Whether the contract from Nagpur Environmental Services Ltd (NESL) Nagpur (a 100% subsidiary of the Nagpur Municipal Corporation, Nagpur) for providing services for the management of Non-Network Tanker with the help of GPRS system at Nagpur would be exempt from GST since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority,

Whether notifications relating to TDS apply to supply of waste management service to a municipality.

Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029.

1. Whether online tendering to be considered as Supply of Goods or Supply of Services.

2. Whether offline tendering to be considered as Supply of Goods or Supply of Services.

3. Under which tariff head the Online Tendering should get taxed.

4. Under which tariff head the Offline Tendering should get taxed.

5. If tendering is service then whether it will be considered as administrative service or specific service.

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integreted Tax (Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the WB Fisheries Corpn Ltd.

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

Whether the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to Zero rated supply'?

Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-.

(a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not?

(b) What will be applicable Tax Rate under  the  GST  Tariff Act?