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

1. Whether Soya husk resulting from the extraction of Soyabean Oil, being an input/ingredient to Cattle feed is exempt from payment of GST, under HSN heading 2302, under Entry 102 of Notification No.2/17-Central Tax (Rate) dated, 28.06.2017, exempting the goods included therein from payment of GST?

2. If the answer to question 1 is no, then the determination/ classification of correct tariff and rate of tax thereon under which soya husk resulting from extraction of Soyabean oil, being an input / ingredient to Cattle feed, will fall?

1- Does the entire work is liable under GST?

2- Who is liable for GST, the department or the bidder?

3- What will be the applicable rate of GST for such activity?

4- What will be the calssification of HSN/SAC code of such activity?  Service Sale

5- At which point/time of supply, GST is liable to be paid?

6- On which amounts GST should be paid? Whether the taxable amount will include all charges i.e. loading, unloading, tapping & transportation charges?

7- Whether GST TDS (@2% applicable is liable to be deducted by the department from the payment made to biddr?

8- Does every contractor should be registered under GST working with the department for any types of activities?

9- What will be condition for deduction of GST TDS, if bidder has a contract less than 10 lakh or unregistered person?

Q.1 Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agriculture Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?

Q.2 Whether services rendered by Applicant as a Commission Agent in APMC, Sangli are liable to GST in terms of Sl. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with Sl. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017?

Q.3 Whether the applicants required to be registered under the CGST Act, 2017 for his activities specified under Annexure-I? If yes, under which section of the GST Act, he is required to be registered?

What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment?

i.Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply?
Ii. If answer to question (a) above is yes then, whether the supply provided by the applicant is a composite supply of works contract as per Section 2(30) and Section 2(119) of CGST Act, 2017 and what would be the principal supply?
iii.If the supply is considred as a composite supply of works contract services, whether the said supply to be provided by the applicant would fall under the entry No.3(iv)(e) of the Notification No.11/2017-Central Tax (Rate) dated 28-06-2017, as amended time to time?
iv. What would be the applicable GST rate and SAC/HSN?

GST refund of 0.1% IGST on purchase of molasses under HSN exported to Bangladesh; GST liability on reverse charge basis on transportation charges paid to a goods transport agency for export purpose

Availability of Input Tax credit if use Fuel oil Taxable @ 18% (HSN 27101990 under chapter 27 Mineral rules, mineral oils and products of their distillation, bituminous substances, mineral waxes) to run the fleets instead of diesel

i. What is the HSN Code of the product "RavaIdli Mix"?

i. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902.
ii. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost.
iii.  Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessels of heading 8902.
iv.  Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
v. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.

Q.1.  Whether the applicant is liable to pay GST on the contribution received from its members?
Q.2.  If yes, whether the applicant can avail the benefit of exemption under entry no. 77 of Notification no.12/2017-CTR dated 28th June, 2017 for the value upto Rs.7,500/- per month per member and in case the said monthly contribution exceeds Rs. 7,500/- per month, then the GST is leviable only on differential value in excess of Rs. 7,500/-?
Q.3.  Whether the applicant is liable to pay GST on amount collected from its members towards the following accounts as per the Bye laws:
a. Sinking Fund
b. Building Repair Fund
c. Election and Education Fund
Q.4.  Whether the supplies otherwise exempted from tax or charged at Nil rate shall be included in value in computing threshold amount of Rs.7,500/- per month per member under entry no. 77 of Notification no.12/2017-CTR dated 28th June, 2017, for determining the tax liability?
Q.5.  Whether contribution collected to defray expenses for supply of following types of water are covered under entry 99 of Notification 2/2017-CTR dated 28th June, 2017 i.e. under HSN Code 2201 and attracts NIL rate of tax?
a. For Potable water received from MCGM u/s 169 of Mumbai Municipal Corporation Act 1888, which is supplied/distributed to the flats of the Members through an elaborate storage and pumping system.

b. Flush Water (Non Potable water) generated from Sewage treatment plant installed in the Society premises and supplied to all the flats for use in toilet flushing.

Q.6.  Whether input tax credit can be claimed on the expenses incurred for heavy repairs and maintenance of the society building premises and which are not capitalized in books of accounts?