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

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

 The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

1) What is the value of the “Deposit Contribution Works” that must be adopted by the Applicant on the Self-Execution Schemes for the purposes of paying applicable taxes under the Central Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Act, 2017. 

2) Should the value adopted by the Applicant for “Deposit Contribution Works” for the purpose of discharging applicable Goods & Services Tax be |restricted to the “Establishment and Supervision Charges” & other charges if applicable that the Applicant charges for and receives in the case of the self-execution scheme

Whether in the Given facts and circumstance, value of material and cost of execution work for installation of lines will be included in the value of supply for determination of taxable value under GST where all such cost are born by the recipient of service and the applicant charge only supervision charges.

1. Under which HSN code the non-Edible to be Classified? 

2. Whether notification no. 09/2022-Central Tax (Rate) dated 13-07-2022 issued under the provisions applicable on the applicant?