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

Application withdrawn by the Applicant.

Application withdrawn by the Applicant.

Whether the supply of 'Paper Bags' made out of paper or paper board, classifiable under Heading 4819 and more specifically under Tariff Item 48194000 (sacks and bags, including cones, of paper, paperboard, cellulose wadding or webs of cellulose fibres"), is liable to Goods and Service Tax (GST) at the rate of 18% under Entry No.185 of Schedule II to Notification No.01/2017-Central Tax(Rate), as amended, which specifically covers all goods under Heading 4819 (except 4819.10 & 4819.20), including sacks and bags, or whether the same could fall under the general and residual entry No.319 of Schedule 1 (5%) inserted vide Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 (pursuant to the 54th GST Counsel meeting), which broadly refers to "Paper Sacks/Bags" under HSN 39 and 48?"

i) The applicant M/s Kanhaiya Bikaner Sweets is primarily engaged in the business of supplying of food items from their shop viz. Samosa, kachori, mixture, sweets and other edible items.

 ii) At present applicant is a regular tax payer. 

iii) their business model is centered on on-call orders and walk-in purchases, consequently, the applicant does not maintain any seating arrangements, tables, or service staff for patrons on the premises. Further that, as the operations are limited to the packaging and dispensing of goods for off-site consumption, the site does'not fall under the category of a restaurant or sit-down eatery.

(a) Whether the services provided by the applicant by way of providing services under National Mental Health Mission is exempt under GST under Sr No 1 of Notification No 12/2017- Central Tax (Rate)? 

(b) Whether the services provided by the applicant by way of providing services under National Mental Health Mission is exempt under GST under Sr No 72 of Notification No 12/2017- Central Tax (Rate)? 

(c) Whether the services provided by the applicant by way of providing self-defence training for women (i) as per the order of the Gujarat Police; (ii) self defence programme under Surakhsha Setu Programme by Gujarat Police (iii) Self Defence training for females by State Project Office implemented through Education Department, Govt of Gujarat is exempt under GST under Sr No 72 of Notification No 12/2017- Central Tax (Rate)? 

(d) Whether the services provided by the applicant by way of providing conducting training programme for training to Goldsmiths provided to Gujarat Matikaam Kalakari and Rural Technology Institute (or the institutes Conducting training and seminars for Prime Minister Vishwakarma conducted by Government and Semi Government institutions) is exempt under GST under Sr No 72 of Notification No 12/2017-Central Tax (Rate)?

(e) Whether the services provided by the applicant by way of providing vocational training at Kasturba Gandhi Balika Vidhyalay is exempt under GST under Sr No 72 of Notification No 12/2017-Central Tax (Rate)? 

(f) Whether conducting seminar for development of women is exempt under Sr No 71 or under Sr No 72 of Notification No 12/2017-Central Tax (Rate))? 

(g) Whether (a) Providing vocational training and (b) Providing computer or ITI Training is covered under No 69 or under Sr No 66 or under Sr No 72 of Notification No 12/2017- Central Tax (Rate))? 

(h) Whether the services provided by the applicant by way of yoga camp is exempt under GST under Sr No 1 of Notification No 12/2017- Central Tax (Rate)? 

(i) Whether the services provided by way of providing training to agriculturist is exempt under GST under Sr No 54 of Notification No 12/2017-Central Tax (Rate)? (j) Whether conducting seminar for (a) deaddiction (De toxification) of tobacco and drugs; (b) Conducting training for cleaning and sanitation (c) blood donation camp (d) Road safety training is exempt under Sr No 1 of Notification No 12/2017-Central Tax (Rate))?

Whether the amount from the transporters as a compensation for loss would be considered as a “Supply of services” by the applicant as per para 5(e) of Schedule II of Section 7 of Central Goods and Services Tax Act, 2017?

Q.1. Whether statutory deposits of Net Present Value (NPV), Compensatory Afforestation, Dwarf Plantation, Site Specific Wildlife Conservation plan, Plantation of Dwarf Species and various other charges as specified in detail at Table- 1 at para 21 of statement of facts with Compensatory Afforestation Fund Management and Planning Authority, Government of Odisha / Govt. of India ("CAMPA Fund") for obtaining forest clearance certificate is a “consideration” against “supply of services” under section 7 of the CGST Act and corresponding OGST Act? 

Q.2. Alternatively, If the answer to the question (A) is affirmative i.e NPV being of the nature of consideration against supply of service, then whether same is exempted, vide entries at Sl. Nos. 4 & 5 of Notification No.12/2017-CT (Rate) dated.28.06.2017? 

Q.3. If the answer to the question (A) is affirmative and (B) is negative, whether such deposits will liable to Goods and Service Tax as forward charges or under reverse charge basis as provided in Section 9(4) CGST & corresponding OGST Act 2017 and rules made thereunder?

Classification of transportation service and applicability of GST exemption on transportation of cow dung/organic manure to KDA Biogas Plant.

Classification of various stone products under HSN 6802, determination of applicable GST rate and applicability of Notification No. 13/2025-Central Tax (Rate) dated 17.09.2025.

1. Can applicant claim refund of unutilized ITC under Section 54(3) for export under LUT? 

2. Can applicant claim such refund while also vailing customs-only duty drawback? 

3. Is the second proviso to Section 54(3) applicable when drawback excluded central tax? 

4. As post October 2017 there is only single rate of duty which doesn’t include GST component, then GST refund can be claimed along with it?