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

   Classification of any goods or services or both;(Slates)

Classification of Aluminum foil disposable container.

Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.

Determination of the liability to pay tax on any goods or services or both

-Application of type tax to port activities.

Determination of the liability to pay tax on any goods or services or both.-payment of GST on dispute claim of rent leasing land.

Determination of the liability to pay tax on any goods or services or both.( Service provided to SEZ by Hotel).

    
a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST?

b) Whether conversion of EVR (representing receipt for diamonds deposited) into e-Units (securities) would be treated as supply liable to GST?

c) Whether e-Units would be treated as securities and thereby transaction in e-Units would remain out of scope of the levy under GST?

d) Whether the derivative contracts in e-Unit and settlement thereof would be treated as transaction in securities and thereby would remain out of scope of the levy under GST?

e) Whether conversion of e-Units into diamonds would be treated as supply liable to GST?

Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act?

Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount.

1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the “Statement of relevant facts” would constitute a supply under the Central Goods and Services TaxAct, 2017 and Telangana Goods and Services Tax Act, 2017 (herein after referred to as Central and State GST Act)?

2. Whether in the facts and circumstances construction activity undertaken by the Company, with respect to the share belonging to the Partners (as described in the "Statement of relevant facts”) would be treated a Supply of Service under the Central and State GST Act?

3. Whether in the facts and circumstances, the recovery of construction cost by the Company from the “Partners” would be the transaction value for purpose of Section 15 of the Central and State GST Act to be valued in accordance with Sec 15 read with Rule 30 of the Central Goods and Services Tax Rules 2017 and Telangana Goods and Services Tax Rules 2017 (Central and State GST Rules)?

4. Whether in the facts and circumstances the vesting of the constructed portion upon the "Partners", would independently constitute a supply besides the supply on account of recovery of construction cost as aforesaid by the Company?