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

1. The works contract services were provided in Madhya Pradesh by us, we have already issued invoices as – SGST and CGST to main contractors with our ISD Number (Ignorantly in MP), further main contractors have already taken set off while filing their monthly returns , now since they are not able to claim the set off from my ISD invoices. Is it possible to raise the invoice from Maharashtra (HO) to MP Main contractors as IGST Invoice Works contract bill? Further is it possible for main contractor to claim IGST set off with the above IGST bills. 

2. Is it possible to rectify the mistake made while at the time of Registration selecting ISD Registration instead of Regular Registration with that effective date? And further allowed to file GST Return for the above period. If not how to claim MP input GST set off in Maharashtra, which is reflected under our ISD Number of MP.

1. The works contract services were provided in Madhya Pradesh by us, we have already issued invoices as – SGST and CGST to main contractors with our ISD Number (Ignorantly in MP), further main contractors have already taken set off while filing their monthly returns, now since they are not able to claim the set off from my ISD invoices. Is it possible to raise the invoice from Maharashtra (HO) to MP Main contractors as IGST Invoice Works contract bill? Further is it possible for main contractor to claim IGST set off with the above IGST bills. 

2. Is it possible to rectify the mistake made while at the time of Registration selecting ISD Registration instead of Regular Registration with that effective date? And further allowed to file GST Return for the above period. If not how to claim MP input GST set off in Maharashtra, which is reflected under our ISD Number of MP.

1. What GST rate is applicable for the product Diesel Exhaust Fluid (DEF)? 

2. What will be the HS N Code for the product Diesel Exhaust Fluid (DEF)?

1) Whether the supply of selling goods and installation of the above products constitutes composite supply or mixed supply?

2) If the same is composite supply then what will be the rate of GST i.e. of goods or services? 

3) Whether supply and installation of Wallpapers, Glass partition is works contract supply or normal supply? 

4) In case the invoice is of multiple products with multiple rates and also included installation then what will be the treatment?

Whether medicines, consumables, implants and other allied items supplied by hospitals to in patients is exempt under GST law under “Healthcare Services”?

1. Applicability of Notification No. 16/2021 Central Tax (Rate) to MCGM for withdrawal of exemption from GST (In continuation with Notification No. 12/2017 Central Tax rate). 

2. GST Rate for the same.

Q.1 Which rates of GST should be applied in the invoice raised for delivery of Beneficiated (Washed Coal) to MAHAGENCO?

Q.2 Whether the Invoice should be for 18% for the entire transaction or 5% (RCM) / 12% forward charge for transportation and 18% for the beneficiation and loading services under the agreement? 

Q.3 In spite of the notification dated 2/2018- Compensation Cess dated 26th July 2018 regarding charging NIL Compensation cess on Coal rejects supplied by a coal washery, arising out of coal on which compensation Cess has been paid and no input tax credit thereof has not been availed by anyone, Can MAHAGENCO charge Compensation cess on sale of rejects to the Applicant company i.e. MAHARASHTRA State MINING CORPORATION LTD (MSMC) applicant company?

 Q.4 IN the chain of back-to-back transactions, should the applicant company charge Compensation cess on sale of rejects to the contractors?

Whether applicant have to Charge 12% Instead of 18% which applicant usually Charge or whether applicant have to continue with 18% GST rate?

1. Whether the activity of construction/ developing commercial units on vacant plot of land being acquired as capital asset out of surplus funds be treated as in the course or furtherance of business in respect of income generated on account of following transactions: 

a. Sale of commercial units to prospective buyers 

b. Rent received on leasing of commercial units 

2. If yes, whether input tax credit be eligible for inputs & input services used for the construction of commercial units in case of above transactions i.e. a. Sale of commercial units to prospective buyers b. Rent received on leasing of commercial units

1. Whether the supply being made is pure service or composite supply, where supply of goods does not exceed more than 25% of the value of the supply? 

2. Whether the recipient is Government, Local Authority, Governmental Authority or Government Entity? 

3. Whether supply is being made in relation to any function entrusted to a Panchayat or a Municipality under the Constitution? 

4. Whether the applicant is eligible for exemption of services being provided by way of pure service or composite supply based on Entry 3A w.e.f. 25.01.2018 vide Notification No. 2/2018-CT(R) which needs to be clarified by way of Advance Ruling?