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

Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels.

Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined

Whether tarpaulins made of HDPE woven fabrics are classifiable under HSN 6306

Rate of Tax on “Coir Sheets / Rubberised Coir sheets or Blocks.

HSN Code applicable for “Chicken waste intestine”.

Specify the complete procedure for S.No.1 & explanation 1 of the Notification No.48/2017-Central Tax dated 18.10.2017 for supplies by DTA to Advance Authorisation Holder?

Specify the applicability of foreign Trade Policy 2015-2020 Mid Term review and specify procedure for procuring goods from DTA against Advance Authorization.

The Applicant requests this Hon'ble Authority to decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 897” under entry 252 of Schedule 1 of GST Notification No. 01/2017-CT(R) dated 28th June, 2017 as amended and liable to GST @ 5% (CGST-2.5% and SGST-2.5%) or IGST @ 5% or not.

The Maharashtra RajyaSahakariSangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to participants. Maharashtra RajyaSahakariSangh Ltd., is not profit making body and doing this activity as statutory requirement of Maharashtra Co-operative Societies Act,1960. Therefore, it is requested to exempt GST to Maharashtra RajyaSahakariSangh Ltd.

• Whether our product or goods fall under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017 – Central Tax (Rate) dated 28/06/2017 is available to us or not ?

• We are supplying meat in HDPE gunny Bag. Whether it is treated as unit container or not?

1. Whether the expression “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” in entry number 252 of the schedule 1 of the Notification No 01/2017-Integrated Tax (Rate) covers specific list of goods attached herewith (Refer Annexure B)?

2. Also, what will be the rate of tax for the specific list of inputs raw materials, parts and consumables etc., purchased or imported for use in manufacture of warship?

3.. What procedure is required to be followed with Vendors if rate of tax applicable is as per entry no. 252 of the Schedule I.

4. If the rate of tax applicable to all or any of these items is 5% and if the vendor has charged higher rate of tax, whether the Company would be eligible for input tax credit at 5% or the actual tax paid to the Vendors?