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

Application is rejected

Application is rejected

Application is rejected

Application withdrawn by the Applicant

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The question is about "determination of liability to pay tax on any goods or service or both: 

1. Whether the Marine engine (HSN:84081093) and its spares (84099990) of customs Tariff act 1975 as adopted to GST can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 and applicability of 5% of IGST (CGST 2.5+SGST 2.5) as per serial No.252 of Schedule-I of the Notification No.01/2017 Central Tax dated 28.06.2017 & State Notification No. S.R.O.360/2017. 

2. Applicability of GST Rate of 5% Marine Gear box (84834000) and Can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 fishing vessel heading 8902 as per serial No.252 of Scheduled -I of the Notification No.01/2017 Central Tax dated 28.06.2017 & State Notification No. S.R.O.360/2017.

 3. Applicability of 5% IGST (CGST 2.5+SGST 2.5) on Maintenance and repair service of Marine engine and Gear and other parts of fishing boat, as per Notification 02/2021- Integrated Tax (Rate) & 02/2021- CGST (Rate) dated 02/06/2021 is correct or not. 4. Marine Fuel 5% as per Notification CGST Rate 14/2019 dated 30/09/2019, is the same rate 5% applicable to Marine engine oil?

The application has been filed by the applicant seeking whether mere heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it in-eligible to be classified under HSN 1202 or not?.

Classification and rate of agricultural implements namely Rooter Trainer Cup, made of plastic, used exclusively for propagation of plants, an agricultural activity?

A Yoga institution has exemption from GST for its course fees. When the course is marketed by third party organization and when the registration occurs through the third party's online platform - whether the exemption from GST for the Yoga course fees component can be availed.

1- Whether GST is applicable to the fees collected from Medical Officers, Nursing Staff and Paramedical staffs under Medical Education Department who wish to avail Leave without allowance for employment within the country or abroad. If yes, rate of GST to be applied? 

2. Whether GST is applicable to the fees collected from Self-financing educational institutions for conducting departmental inspection for issuing NOC/EC for starting new self-financing Medical, Nursing, Dental colleges or starting new Courses and for enhancement of seats. If yes, rate of GST to be applied?