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

I wish to seek clarification on applicability of GST rate? Since water in an exempted commodity under GST, whether any GST would be applicable if bulk quantity of water is supplied through tankers.

1. Whether additional interest charged on “premium on plots” (refundable in nature) is chargeable to Tax or not?

2. If such additional interest is taxable, rate of tax applicable on the same?

1. Whether leasing of the said premises to the Commissioner of Commercial Taxes by the Institute of Public Assistance (Provedoria) is considered as a ‘supply’ under GST? 

2. Whether the lease fee for office space given by the registered person to the Commissioner of Commercial Taxes vide Leave & License agreement dated 22/10/2018 is exempted under Sr. NO.8 of Notification No. 38/1/2017-Fin (R&C) (12/2017-Rate) dated 30th June 2017

Whether GST on permission charges, reinstatement charges, road cutting charges and ground rent charges levied by Goa PWD authorities is to be paid under reverse charge by IOAGPL in terms of Serial No. 5 of Notification No. 13/2017-Central Tax (Rate) dated 28-06-2017?

Withdrawn

1. Whether the contract between the Applicant and IOCL is a divisible contract or a single and composite contract? 2. If the contract between the Applicant and IOCL is treated as an indivisible and a single composite contact whether the component imported goods will be taxable as a supply of goods at the time of importation or as a service at the time of incorporation in the works contract i,e. when the erection, commission and installation of goods takes place 3. When imported goods are sold by the supplier to a recipient on a high seas sale basis and such goods are cleared from customs by the recipient (as the importer on record) on payment of duty & Integrated Goods and Service Tax (under Section 5(1) of the Integrated Goods and Services Tax Act, 2017 read with Section 12 of the Customs Act and Section 3 of the Customs Tariff Act, and later such imported & duty paid goods are erected, commissioned and installed by the same supplier in such circumstances.

Whether the HSN applicable to Paper Honeycomb sheet and Paper edge protector is 48089000 or 48236900 ?

1.Whether input tax credit (ITC) available to Elentec India Private Limited of GST charged by service provider on canteen facility provided to employees working in the factory? 

2. If ITC is available as per question no. (1) above, then this will be available for the factory's Direct Employees (ON ROLL employees) only or this will be available for Contractual Employees (OFF ROLL employees) also?

1. Whether undertaking of deposit works under both modes qualifies to be Supply in terms of Section 7 of the CGST Act?

 2. If answer to the above question is yes, then what shall be the value of such under the first mode and under the second mode? 

3. When deposit work is executed in first mode, whether the applicant is eligible to avail ITC of GST charged be LEC. Whether consumer is eligible to avail ITC of GST charged by the Applicant?

 4. when deposit work is executed in Second mode, whether consumer is eligible to avail ITC of GST charged by LEC?

"Whether the upfront amount payable by the applicant (as lease premium) for obtaining a long-term lease of ninety years in respect of the allotment of a plot for the development of educational infrastructure specifically for a Nursery School in the notified industrial town of YEIDA is exempt from the payment of GST under Entry No. 41 of Notification No. 12/2017-CT (Rate) dated 28.06.2017, as amended by Notification No. 32/2017-CT (Rate) dated 13.10.2017, and corresponding Uttar Pradesh State notifications No. KA.NI.-2-843/XI-9(47)/17-U.P. Act-1-2017-Order-(10)-2017 dated 30.06.2017, as amended by Notification No. KA.NI.2-1710/XI-(47)/17-U.P. Act-1-2017-Order-(79)-2017 dated 14.11.2017?"