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

1. Whether GST is chargeable on the amount recovered at subsidised rates from employees on the rolls and contract employees for providing food to them in the canteen run by the Company as mandated under the Factories Act, 1948?

 2. Whether ITC can be claimed by the Company in respect of inward supplies used in the canteen for supplying food to the employees?

Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to their patients during the course of treatment.

Q.1: Whether GST is applicable on transfer of plot (along with building structure on it) which is on long term lease from MIDC? 

Q.2: In our given case, whether GST is applicable?

Q.1. Whether the Applicant qualifies as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017? 

Q.2. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on manpower supply services received by the Applicant? 

Q.3. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on bus (electrically operated or not) rental/ hire services received by the Applicant?

Q.1: Whether such service is taxable or exempt? 

Q.2: If the service is taxable, then what will be the time of supply? 

Q.3: If the service is taxable, then whether Tax is payable under Reveres charge or under Forward charge mechanism? 

Q.4: As both owners are registered under GST, separately, is it appropriate to disclose all receipts on applicants' registration number? Q.5: Whether separate registration Under GST is required by joint name?

Q.1: What would be the rate of GST to be paid by the applicant on the consideration for sale of residential premises to buyers? 

Q.2: Whether the applicant is bound by the option exercised by the then-promoter of payment of GST at the effective rate of 12% with input tax credit or can the applicant discharge GST at the effective rate of 5% without input tax credit under the Notification no. 3/2019-Central Tax (Rate) dated 29.03.2019, for sale of residential premises of the Project and also for premises already sold by the then-promoter?

 Q.3: Whether the applicant can discharge the GST at the rate of 12% with input tax credit on the balance consideration received from the Buyers to whom premises are already sold by the then-promoter and can discharge GST at the rate of 5% without input tax credit on the consideration for sale of premises to new buyers by the applicant in its name? Further, in this case, how Input tax credit will be available to the applicant in respect of the units wherein GST at the effective rate of 12% is charged to the customers? 

Q.4: Whether one time option given under Notification no. 3/2019-Central Tax (Rate) dated 29.03.2019 is qua the project or the promoter?

Q.1: Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? If Yes, what should be the value on which the tax should be payable? 

Q.2: Yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)? Q.3: Whether the ITC of the input services received in respect of the services procured in respect of bus transportation services would be available?

Q.1: Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? If Yes, what should be the value on which the tax should be payable?

 Q.2: Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If Yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3: Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period?

Q.1: Whether the GST would be payable on recoveries made form the employees towards providing canteen facility at subsidized rate in the factory and office ? If yes, what should be the value on which the tax should be payable? 

Q.2 : Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility ? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3 : Whether the ITC of the input services received in reespect of the services procured in respect of but transporations services would be available ?

Q.1: Xerox and printing of confidential matter, printing of question paper for conduct of examination of various universities would be covered by Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended and Notification No. 12/2017-State Tax (Rate), as amended. Thus, as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as amended, ‘services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution’ is exempted from payment of Goods and Services Tax.

 Q.2: The service of printing of question paper, supplied by the applicant to other than ‘educational institutions’ will be covered by Sr. No. 27(i) of Notification No. 11/2017-Central Tax (Rate), as amended, and will attract Goods and Services Tax @ 12% (CGST 6% + SGST 6% or IGST 12%).