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

Whether amortized value of the tool received on FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer?

Export of consultancy service to Foreign Company and Amount received 100% in foreign currency through Bank GST  is applicable or not ?

Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.

a) Whether the supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory, would be liable to tax in India under section 7(5)(a) of IGST Act?

b)  If answer to (a) is yes, whether the recipient of the goods i.e. person liable to pay consideration, be eligible to avail the input tax credit of the said goods?

Whether the marketing promotion and distribution services (hereinafter referred to as the "Said Services") provided by Sabre India to Subre APAC would be subject to tax under the CGST Act 2017 and the Maharashtra GST Act 2017 (Hereinafter referred to as "Said Tax Acts") or would remain excluded under the said Acts as the said activities qualify as export of service in accordance to Section 2(6) of the Integrated GST Act 2017 read with the said Tax Acts?"

Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses 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 any goods are being traded. Whether registration is required?

1.1.  The question/ issue before Your Honor is whether GST is leviable on the transportation charges levied by the Applicant on PGCIL?

1.2. In case the GST is payable, what would be the rate of GST to be charged on such charges?

1. Whether products containing Amino acid (Protein Hydroslyate/Fulvic acid/ Seaweed /Humic Acid/ Potassium Humate which are generated from vegetable/animal origin required to be classified under Chapter 3101 of HSN?

2. Whether Plant Growth Regulators are different than that of plant growth promoters?

3. Whether Micronutrients will fall under Chapter Heading 38 or 28/29?                            

4. Whether the products containing elements of Nitrogen, Phosphorous or Potassium, shall be classified under any of the heading of Chapter 3102, 3103,3104 respectively ?

The Applicant requests this Hon'ble Authority to decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 897” under entry 252 of Schedule 1 of GST Notification No. 01/2017-CT(R) dated 28th June, 2017 as amended and liable to GST @ 5% (CGST-2.5% and SGST-2.5%) or IGST @ 5% or not.

The Maharashtra RajyaSahakariSangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to participants. Maharashtra RajyaSahakariSangh Ltd., is not profit making body and doing this activity as statutory requirement of Maharashtra Co-operative Societies Act,1960. Therefore, it is requested to exempt GST to Maharashtra RajyaSahakariSangh Ltd.