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

1) Whether Input Tax Credit (ITC) is eligible on fire-fighting system and public health equipment for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by supplier to bill “Advance Component” of the contract?

1) Whether Input Tax Credit (ITC) is eligible on electrical works carried out for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by Supplier to bill “Advance Component” of the Contract and Subsequent Adjustment of Advance in the Service Bills showing both Gross and Net amount.

a) What is the appropriate classification of various models of ACER Interactive Flat Panels for the purpose of GST? b) What is the applicable rate of GST

1. To set aside the impugned Notice DRC-01A dated 07.11.2024 and DRC-01 DATED 26.12.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.22978325

 2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

1.   To set aside the impugned Notice DRC-01A dated 14.10.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.41501156 

2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

Classification Required with to HSN Code of Input goods used in our Manufacturing.

1. Do I have to pay tax on the above self-invoice? 

2. How to differentiate the amount as paid with respect to the services provided to Pradeep Phosphates Ltd., J. K. Cements and those hired under GTA?

1 Whether products issued for demonstration by product specialist for marketing is to be treated at par with "Physicians Sample-Not for Sale" - for the purpose of procedural compliance of GST laws and procedures? 

2. Whether any reversal of ITC is to be made for items issued for the purpose of demonstration by the Product Specialists, by treating it at par with issue of physician sample?

1. Whether supply of frozen chicken [HSN0207 1200&HSN 0207 1400] contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each made to institutional consumers such as The Indian Army, Ministry of Defense, and Taj Kerala Hotel & Resorts Ltd(Gateway, Varkala) etc.is exempted vide Sl. No. 9 of Notification 2/2017-CT (R) against HSN 0207, "All goods other than fresh or chilled, other than pre-packaged and labelled"? 

2. Whether supply of frozen chicken [HSN0207 1200&HSN 0207 1400] contained in a wholesale bag' of 30 Kgs containing 15 small packs of 2Kgs each made to a distributor who would further supply to institutional consumers such as The Indian Army, Ministry of Defense and Taj Kerala Hotel & Resorts Ltd (Gateway,Varkala) etc.is exempted vide Sl. No. 9 of Notification 2/2017-CT (R) against HSN 0207, "All goods other than fresh or chilled, other than pre-packaged and labelled". 

3. The rate of tax for supply of frozen chicken [HSN0207 1200 & HSN 0207 1400] contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each when made to non- institutional consumers.

Section 18(3), CGST Act 2017 and Keralam GST Act 2017 provides that Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed to transfer the input tax credit which remains unutilized in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed." M/s Mventus Solutions Private Limited had merged into the applicant. In view of the above, clarification is sought whether the applicant is eligible to transfer closing ITC balance appearing in the Electronic Credit Ledger of Mventus Solutions Private Limited (transferee company) in their Haryana GSTIN to the Applicant's (transferor company) Keralam GSTIN?