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

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Taxability Issue 

1. Whether the value of the Silver supplied free of cost by the Naval Formations (in the form of old batteries) are to be included in the taxable value adopted by the applicant on the batteries manufactured by the applicant and supplied to the Naval Formations for the purpose of payment of GST or not.

Whether input tax credit can be claimed on the purchase of motor vehicles in terms of exception provided under Section17(5)(a) of Central/Tamilnadu Goods and Services Tax Act,2017.

Query 1: What is HSN code to be followed and what is the GST rate applicable for slack adjusters used in Truck and Trailer application.

 Query-2: Whether the supply of slack adjusters used predominantly in the truck and bus applications could be classified under HSN 87169010 (18%) applicable for trailers and used in the aftermarket.

1. Whether in the facts and circumstances the activities and transactions would fall under paragraph 8(a) or 8(b) of Schedule III of CGST Act and remain non-taxable?

2. Whether irrespective of the activities and transactions falling under paragraph 8(a) or 8(b) as aforesaid input tax credit would be available without any reversals since no prescription has been notified for purpose of Explanation (ii) below Section 17(3) of CGST Act?
 

Question 1-Whether GST under the hand held multi tool covers under chapter 8204 with applicable GST rate of 18% and this products includes energy storage indicator which covers under chapter of 8517 under electrical equipment? 

Question 2- Whether GST under the final products shall be a machinery tools which covers under the chapter Industry Machinery Tools and applicable GST rate of 18%?

 Question 3- Whether GST under ascertain the nature of the products Classification Multi-tool under of Hand Held respective HSN Code with applicable tax rates on the products comes?