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

"We do job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. Further above type of job work what value to be mentioned in e-way bill whether goods value or job work charges only." But the applicant, vide their letter dated 17.08.2021, requested this authority to permit them to withdraw the instant application filed for advance ruling, for the reason that, they have got the clarifications for the question from Circular No.126/45/2019-GST dated 22.11.2019, issued by CBIC. However, the issue on which the applicant has sought advance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

a. What is the HSN Code of baby wipes/classification?
b. What is the rate of tax to be levied on baby wipes?
c. If Circular No.52/26/2018 GST dated 9th August 2018, is not applicable to the applicant, whether the applicant can go back and charge GST @ 12% since there exists ambiguity in this regard..

1.HSN/SAC Classification?

2.GST rate applicable?

1. What will be HSN Code and GST Rates to be charged on the mentioned products, if we sell through own restaurants, super markets and take away from our premises. 

2. Products will be deliver to end customers through e-commerce platform like Zomato and Swiggy.

 3. Claiming of ITC on inputs by us and whether our customers can avail input credit on our supply. 

4. what GST rates will be applicable without availing Input Tax Credit, if we sell through own restaurant, super markets and take away from our premises.

1. What is the rate of tax on various items and equipment which are used in the construction of Poultry Farm on immovable property?
2. What is the HSN code on transferred of poultry farm equipment and others involved execution of works on immovable property?

Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST  (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 or not?But the Applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling and the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under section 98(2) of the CGST Act 2017.

a.Classification of Goods, HSN Code and Rate of Tax on Pushti', a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions.
b.Does Circular No.149/05/2021-GST dated 17.06.2021; apply to MSPC, as MSPC is supplying food to CDFO for which the end user is anganwadicenters.

Whether the Aluminium Composite Panel / sheet is covered under: 
a. HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
b. And what is the rate of tax on the same under SGST Act and CGST Act respectively?

HSN Classification and GST rate to be charged on below products:
1. Turbilatex C-reactive protein (CRP) infinite
2. HbA1c infinite

a. Whether GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime?

b. If the answer to the above question is Yes then under what HSN Code and GST rate the liability is to be discharged by the applicant?