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

What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

Clarify the rate of GST applicable for paper based Corrugated Sheets.

GST Tax rate on Service Accounting Code 998816?

1.Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer.
2.Classification of Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit.
3.Classification of Rooftop unit, compressor and installation kit sold as mentioned below:
a.Rooftop unit alone
b.Rooftop unit and compressor
c.Compressor,
d.Installation Kit
e.Compressor and installation kit
f.Rooftop unit and installation kit
g.Rooftop unit and compressor.

Whether the Applicant would be eligible to avail the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned / accumulated by the said customers.

1. Whether the non-alcoholic malt drink "Kingfisher Radler" is covered as "Carbonated beverages of fruit drink or carbonated beverages with fruit juice" of chapter heading 2202,  Under Entry 12B of Notification No. 1/2017 dated: 28.06.2017 (as introduced by Notification No. 8/2021-Central Tax (Rate) dated: 30.09.2021)

i.Whether GST is applicable for the consideration received on sale of sites? If yes, at what rate and on what value?
ii.Whether GST is applicable for the advance received towards sale of site? If yes, at what rate and on what value?
iii.Whether GST is applicable on sale of plots after completion of works related to basic necessities?
iv.If GST is chargeable on any of these transactions, can the applicant collect the GST from the prospective buyers?
v.If GST is chargeable on any of these transactions whether the applicant is eligible for claiming Input Tax Credit that they pay on the expenses they incur on development?

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought M/s. MED Equipments Hyderabad – Application withdrawn

Whether the units in the impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 lakhs, be considered an Affordable residential Apartment, based on its location within the revenue district and outside the jurisdiction of the revenue district of Chennai and hence considered as “ Non-Metropolitan Cities” in terms of Notification No.11/2017-Central tax (rate), dated 28.06.2017 r/w Notification No.-3/2019CT(Rate).

1. Whether GST is applicable on the Common Arca Elcctricity charges collected, on actual basis, by the applicant from the residents or the apartment complex, or not?

2. Whether GST is applicable on the Common area Elcctricity charges collected, with a margin, by the Applicant from the residents or the apartment complex, or not?

What should be the basis or allocation or Common Arca Electricity Charges to the units in the apartment complex?