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

Application filed by M/s. Laxmi Fried Grams Mill, Siddipet is withdrawn.

Whether Input Tax Credit is allowed for construction of shed using pre-fabricated technology?

Whether the application is entitled to avail the Input Tax Credit charged on inward supply of Motor Vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods.

1. What is the rate of GST for supply of goods or services or both?

2. How to determine the liability to pay tax on goods or services or both?

3. Whether the input tax credit on purchase of vehicles and other components is admissible or not?

Order issued in the 5th reference cited above is declared as void ab initio as per section 104(1) of CGST/TGST Act, 2017 and thereupon all the provisions of CGST/TGST Act, 2017 or the rules made thereunder shall apply to the applicant as if such advance ruling had never been made.

(i) Application of GST exemption notification No. 12/2017 dated 28.6.2017.

(ii) Applicability of GST rate if any.

1. Whether the rental income to be received by the applicant from Renting Warehouse to store. Agricultural Produce is a consideration for supply and the activity is covered under the meaning of spply of services in terms of Section 7 of the Central Goods and Serives Tax Act, 2017?

2. If the above activity is considered as supply of service, then whether the same is classifiable as :loading, unloading packing, storage or warehousing of agricultural produce, with ‘NIL’ GST Rate under SI. No. 54€ of SAC 9985 of the Notification-11/2017-C.T. (Rate) dated 28th June 2017?

3. GST Rate and SAC Code applicable (if answer t point no.2 above is “NO”.

(i) Whether one time premium received by the applicant on allotment of completed building would be treated as taxable supply or not?

(ii) In case the supply is treated as taxable supply, what will be the applicable rate of tax.

1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act. 

2. What is the classification under GST for such liquidated damages collected by the service receiver from such service provider for non performing of an act. 

3. What is the applicable rate of tax if the answer to the question number 1 is affirmative.

1. Whether the services provided to Head Office will attract GST liability?