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

1. Whether the amount collected towards Local Area Development Fund, which is kept separately and used for development of the affected area as per the guidelines of MNRE, can be treated as not a supply as per the provisions of CGST/KGST/IGST Act 2017 and not levied to tax?
2. Without prejudice to the above, if it is treated as Supply, what will be the HSN/SAC code under which it would be levied to Tax?
3. Without prejudice to the above, if it is treated as Supply, will it be exempt a per Sl.No.3 or 3A of Notfn.12/2017-CT (R) as the activities to be carried out are covered under Article 243 G and / or Article 243 W of the constitution of India?

Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52

1.    Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017?
2.    What is the HSN Code of the service mentioned in Para (a) supra?

1.   Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT?
2.   Whether coal rejects to be supplied by the power plants of the applicant is covered under HSN 2701 for levy of compensation cess @ Rs. 400/- per MT?
3.   Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered for exemption from compensation cess vide Notification No. 01/2017-Compensation cess (Rate) dated 28.6.2017 vide S. No. 41A?
4.    Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered under any other exemption notification for exemption from levy of compensation cess?

Determination of applicable HSN code for the material 'Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing'.

1. What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ?

2. What would be the applicable rate of GST and Cess for the said supply ?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020

Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax   is at 5%?

Classification of Goods to identify the HSN:-
1. GST rate on Copra i.e. edible dried coconut for human consumption
2. GST rate on Copra i.e. inedible dried coconut for expression of coconut oil
3. GST rate on Dried coconut not used in expression of coconut oil
4. GST rate on Dried coconut used in expression of coconut oil
5. GST rate on Desiccated Coconut i.e. dried and shredded flesh of coconut used for culinary purpose

The Applicant wishes to know whether Re-rolled strip 108 SP is covered under HSN 81110010 or not.

Whether transformers supplied to Indian Railways can be classified as 'Parts of railway or tramway locomotives or rolling stock’ under HSN ‘8607' and thereby subjected to GST@ 5% or the transformers shall be categorized under HSN 8504 and subjected to GST@ 18%?”