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

Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for  Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the same can be utilised for payment of output tax payable under this Act. 

Whether services provided by VFS global to applicant which are in the nature of collection services should be exempt from GST as per the notification no. 12/2017 of CGST Rate) read with Notification no. 02/2018 CGST (Rate) being pure service provided to the local authority by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution of India. 

1.Whether ‘ almond milk’ sold by the applicant is covered entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 and attracts Goods and Services Tax (GST) @12% ?                                        2. If the answer to above is negative, what is the correct classification and GST Rate of ‘almond milk sold by applicant ? 

Gst to be paid by whom on Scrap Generated at our Vendor Place to whom give work of Labour Job.

The applicant would like to know whether the required registration under the GST Act should be surrendered.

The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account.  As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded, whether the above transaction can be considered as supply of goods or services to its Members under GST?

Whether the work for "Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis" involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 - Central (Rate) as on 31st Dec, 2018. 

1. Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?                                          

2. If yes, whether such supply made to DMRC would be taxable at the rate of 12% in terms of Sr. no. 3(v) of Notification No. 11/2017 - C.T. (Rate), as amended w.e.f. 25.1.2018?

Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to "supply of service" under Section 7 of the Central Goods and Services Tax Act, 2017? 

Whether the activities conducted by The Children of the World (India) Trust are the "Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the Trust is exempted from the levy of Goods and Services Tax