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

The use of the name of the Applicant i.e. General Mills India Pvt Ltd on the packaging for supply of products by the Applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations and not for the purpose / with the intention of indicating a connection in the course of trade between the Products and the applicant, does not amount to ‘bearing a registered brand name’ or bearing a brand name on which an actionable claim or enforceable right in a court of law is available’ in terms of S.N. 73 of the Notification No. 28/2017 Central Tax (Rate) dated 22 September 2017 (Amending Notification)

1) "Whether the supply of Solar rooftop power plant along with design Erection, Commissioning and Installation is a 'Composite supply' and the applicability of GST rate"?
2) "Whether the supply of solar irrigation water pumping system along withdesign erection, commissioning and installation is a 'composite supply' and the applicability of GST rate"?

What is the appropriate classification of the Applicant's product, Prohance-D(Chocolate)? 

Whether, as per notification no. 01/2018 -  Central Tax (Rate) dated 25th January, 2018 can works ?

1. Whether the transaction would be classified as GTA service.

2. Applicability of Notification No. 20/2017 – Integrated Tax (Rate) dated 22 nd August 2017 ?

1. Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism ?

2. Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ? 

a) Whether in the facts and circumstances in the case of supply involving leased circuit services wherein a pan India contract for supply of such services is entered into without any State wise break up for the supply it would be in order for the supplier of such services to charge Integrated Tax (under IGST Act) pursuant to the Explanation to Section 12(11)(d) which provides that place of supply, where the leased circuit is installed in more than one State and the value for service cannot be determined in absence of a contract, shall be on such other basis as prescribed i.e. the same would be the location of recipient of service.

b) In a case where the location of the service provider on pan India basis is Delhi and that of the recipient is Mumbai whether in the facts and circumstances, it would be Integrated tax that would be chargeable since no rules have been prescribed pursuant to Sec 12(11)(d) as aforesaid and therefore whether it would be in order for the recipient to take credit of such Intergraded tax since the said services are used in the course or furtherance of business namely provision of last mile connectivity services to the recipient of services.

The category of product Vadam/ Papad made-up of Maida falls under the classification of 1905.

What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time.

Whether the  Applicant  can avail the Input Tax Credit of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services.