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

1. Manufacture and supply of printed leaflet product on the physical inputs owned by the printer while the matter of printing content being supplied by the recipient is classifiable as supply of goods or supply of services as per the provisions of GST Act.
2. While supplying such printed leaflet product whether HSN heading under 4901 of GST Tariff Act or SAC code 9989 is applicable.
3. Determination of tax liability payable on such printed leaflet product supplied as above

Whether the product “Brake Pad” (consisting friction material) can be under HSN 6813.

Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation?

HSN Tariff of ‘fire safety product assembled on trolley’, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley

Question 1 - Whether the activity carried out by the Applicant under the Agreement is supply of Goods or is a supply of Service and should accordingly be subject to GST under HSN 2701 (chargeable @ 5% as supply of coal) or under HSN 9986 (chargeable @ 18% as Support Services to Mining)?

Question 2: Since, in terms of Article 24.3 of the Agreement, the right and ownership on the Coal mined by the Applicant always vests in and remains with KPCL and the Applicant is only responsible for excavation, transport and delivery, and as such cannot transfer ownership to the coal, whether the applicant should raise an invoice under MGST/CGST or under IGST in as much as the Applicant is of the view that the entire activity takes place in the State of Maharashtra only.

Question 3: Can the present contract be treated as a single consolidated contract or a divisible contract in view of the fact that four components of the contract (viz. Excavation of Coal, Transport Service, Handling Charges (incl. Additional Handling Charges) and Restoration and Rehabilitation charge] are clearly distinguishable and separately identifiable and therefore the tax treatment under GST shall also be different and separate?
If the contract is treated as divisible, should:
(a) In so far as Excavation of coal is concerned, whether the Applicant should raise a separate invoice on KPCL Karnataka for mining support services under HSN 9986 or under any other head and charge GST under MGST and CGST each or charge IGST keeping in mind that entire excavation activity takes place in Maharashtra.
(b) In so far as Transport Service is concerned, whether the Applicant should raise a separate invoice as Goods Transport Services under HSN 9965 or HSN 9967 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST under MGST and CGST each or charge IGST keeping in mind that this charge relates to transport of mined coal from the mining site to the loading point which happens entirely in the State of Maharashtra.
(c ) In so far as Handling Charges (incl. Additional Handling Charges) are concerned, whether the Applicant should raise a separate invoice as Business Support Service under HSN 9985 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to services towards transport of coal from the loading point in Maharashtra) to the delivery point (in Karnataka) whereby rail freight for this segment is paid directly by KPCL to railway and the Applicant provides necessary support and monitoring services to facilitate transport of coal.
(d) In so far as Restoration and Rehabilitation charge is concerned, whether the Applicant should raise a separate invoice as Business Support Service under HSN 9985 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to work done towards rehabilitating people affected because of the mining operations and restoring the environmental impact caused due to mining which gets carried out entirely in the State of Maharashtra.
Question 4: There are certain other components like Royalty, MMDR, DMF Fund, Cess, Stowing Excise Duty, Reserve Price, etc. which are levied on the coal excavated from the Mine which is payable directly by KPCL to the Government of India and the State Government of Maharashtra. The Applicant neither has any liability to pay nor does it makes any payment of such amount. Under the circumstances, is the Applicant required to consider such amounts/payments for the purpose of determining the transaction price in any of the situation as enumerated above?

1. Whether Marketing Services agreed to be provided by the Applicant under Marketing Services Agreement agreed to enter into will constitute supply of ‘ Support Services’ falling under HSN Code 9985 or as ‘Intermediary Services’  classifiable under HSN Code 9961/9962?

2. Whether Marketing Services provided by the applicant is an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017? 

1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller

1.We need to know the Tax percentage of PSA Medical Oxygen generation plant.
2.We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly.
3.We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.

What would be the correct HSN classification and consequently rate of GST applicable on 'Ready to Eat' popcorn sold in retail packages?

Question 1: -  The classification and HSN code of goods listed in table (as given in Annexure II of   application as “Issue for Determination”) and GST rates applicable to such goods?

Question 2: -  Whether Applicant dealing in second hand goods is required to pay tax on the difference between selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017?