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

i. Whether the applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sells to registered / unregistered dealers, after melting the same, in the form of lumps / irregular shapes of gold, without changing the nature, (i.e.,) Gold remains gold, has to pay GST on the margin difference between the sale price and purchase prices as stipulated in Rule 32(5) of CGST Rules, 2017?

ii.  Whether the HSN Code for Old Gold Jewellery purchased and after melting the purchased old gold jewellery is 7113?

Question 1- Whether the said supply of goods will be covered under 'Solar power based devices',  as mentioned at Entry No. 201A of schedule II of Notification No. 1/2017-CENTRAL TAX (RATE), DATED 28-06-2017, as amended vide Notification No. 8/2021-CENTRAL TAX (RATE) [G.S.R. 693 ( E )/F. NO. 190354/206/2021- TRU]  DATED 30-09-2021              

Question-2    If yes, what will be the applicable GST rate and under which HSN code?     Answer-2  Solar Home Lighting System to be classified under heading 94055040 and is taxable GST @ 12% ( CGST @ 6% and SGST @ 6% )  Question-3  If no, what will be the applicable GST rate and under which HSN code? 

1. Whether the ‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017 & thus is exempt?

2. If the exemption under entry no. 2 of the notification No. 12/2017-Central (Rate) dated 28.6.2017 is applicable to the applicant, accordingly will the ‘pure services’ provided by a sub contractor to the applicant also be covered under the said exemption? Or if the applicant provides sub contract of pure services to another contractor of the SMC will the exemption be available to the applicant provided that the exemption is available to the direct contractor of SMC?

3. If the entry number 3 of the notification No. 12/2017-Central (Rate) dated 28.6.2017 is not applicable to the applicant then accordingly the services provided by the applicant will be taxed under which HSN/SAC code and the rate of tax thereof?

What is the HSN Code & GST rate applicable to our new product by name Bio-Phosphate?

Advance ruling regarding HSN Classification of the Fortified Rice Kernels(FRK)"and the rate of tax applicable on its supply under GST Law.

i.Whether Notification No. 7/2022-Central Tax (Rate), dated 13-07-2022 applies to Coir-Pith Compost (HSN 53050040) mentioned in serial number 132-A of the Notification No.2/2017-Central Tax (Rate) dated 28-06-2017 as amended vide notification No.19/2018-Central Tax (Rate), dated 26-07-2018?

ii.The registered person sells coir-pith compost in 30 kg and above quantity bags with un-registered brand name "SURYA". In such cases, whether the registered person is liable to tax under the GST Acts?

iii.If the coir-pith compost in 30kg and above quantity bags are sold without any label (in plain bags), whether would it attract GST?

iv.If the registered person sells coir-pith compost in 25 kg and less pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?

v.Whether the nurseries, who are un-registered dealers, come under the definition of "Institutional consumers"?

vi.If the registered persons sells cor pith compost with 30Kg and above pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?

vii.Rule 3(b) of Legal Metrology (Packaged commodities) Rules, 2011, provides that the provisions of Chapter of that Rules shall not apply" to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio fertilizer, sold by the registered person ells under this category and exempt from GST?

Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (vija) of Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 read with Notification No. 08/2018-Central Tax (Rate) dated 25th January 2018 If not, then what would be said GST rate and HSN so applicable on the said transaction? Whether Compensation cess applicable to the monthly lease fees received from M customers for leasing of pre-owned Cars C would be determined in accordance with J serial no. 42A of Notification No. 01/2017- Compensation cess (Rate) dated 28th June 2017? If not, then what about the said Compensation cess so applicable on the said transaction?

What will be the HSN Code and rate of tax of bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging.

To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 39181090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% ll 4% (CGST) and 14%(SGST)] respectively in terms of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax(Rate) dated 28.06.2017 or tax/ any other rate as may be applicable as per law.   If the PVC Cushion mats are received by the Applicant f om their supplier in roll form under HSN Code 39181090, would its cutting to size, as per the requirement of the buyers and packing make it a different product for classification and tax purposes?

1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?

2. If it is supply of Service, what is the applicable rate of GST and its SAC code?

3. If it is supply of goods, what is the applicable rate of GST and its HSN?