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

1. Whether in the given facts and circumstances ( In Annexure 1) 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 taken as reimbursement while our supply is only supervision charges.

2. Whether in the given facts and circumstances ( In Annexure No. 1 ) 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 costs are born by the recipient of service and we charge only supervision charges

1. Whether the contract be completed during the Pre-GST period and the consequential demand based on the completed contract can be brought to assessment under GST Act, 2017?

2. Whether the liquidated damages, without any supply of materials and labor be assessed to GST under GST Act, 2017?

3. The mutually agreed and settled amount, based on arbitral award, in the nature of compensation, payable for delay in completion of the contract and agreed to be payable by the Applicant to DGAL without any supply of goods or services, is liable to be taxed under GST?

4. Whether DGAL is eligible to claim ITC on the GST amount if any levied on the mutually agreed arbitral award amount received from the Applicant?

5. Whether there is any taxability under GST on Interest payable on the liquidated damages?

What is the HSN Code & GST rate applicable to our new product by name Bio-Phosphate?

Advance ruling regarding transfer of unutilized balance in E-credit ledger on merger of distinct persons as specified in Section 25 (4) i.e., on merger of two distinct persons within same State having same PAN in terms of Section 18 (3) of CGST Act.2017

Whether the applicant is required to pay GST on “initial advance” of 5% and “interim” advance of 7.5% on Ex works value of goods supplied under “First Contract Agreement” dated 9th February, 2022 with M/s. Singareni Collieries Company Limited.

b.Whether applicant is required to pay tax on renting of commercial building?"

"a. Whether the applicant is liable to be registered in Karnataka under KGST/CGST Act 2017?

Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability

Is the supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution exempt from GST?

Application filed by M/s. Laxmi Fried Grams Mill, Siddipet is withdrawn.