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

Debark / Bark Eucalyptus Wood Waste, Debark / Bark Suabool Wood Waste, Debark/ Bark  Poplar Wood Waste (Length About 2 meter and its girth between 15 to 60 cm.) To be supplied to paper mills for pulping only.

Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act. 

Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (Sl. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017.”

Whether all the goods as listed in the application are covered under the definition of agriculture produce as per Notification No.11/2017-CT(R) dated 28.06.2017; and No.12/2017-CT(R) dated 28.06.2017?

Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?”

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract 

Rate of GST on Energy G premium Oil?

1) Will GST applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 lakhs.

2) In case, there is GST in the above situation, who has to pay the tax?                                                      

3)Will reverse charge provisions applicable for tobacco leaves or not?                                                  

4)Who has to pay GST when commission agent sell the tobacco leaves received from trader in an auction? Can commission agent collect GST from buyers and pay or not?

Regarding entitlement of Input Tax Credit on the packing material (used for packaging seeds while making exempted supply of seeds to own branches and to other purchases).

a). Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power projects Pvt. Ltd. (NBPPL) Mannavaram in Andhra Pradesh.

b). Whether such transaction will be categorized as an intrastate or interstate transaction.

c). If the applicant charge IGST on such transaction, considering the transaction as interstate, will the IGST charged, be available as Input Tax Credit to M/s NBPPL against their output tax liability subject to Section 17(5).