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

1.  Whether the exemption of GST on the intra-state supply of services of description as specified against Sl.No.23 in Col(3) of the Table to Notification No.12/2017-CT(rate) dated 28.06.2017, viz., services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967, from so much of the central tax leviable thereon under sub-section(1) of Section 9 of the said act, as amended is applicable to the applicant as well.
2. Whether the value of toll charges (which attracts NIL rate as pointed out in (i) above) is liable to be included in the value of outward supply of service?
3. Whether the applicant is liable to pay tax on the toll charges also by adding to outward value of supply of service.

Whether GST liability on sale of vehicle, spares etc.can be done by utilizing the input tax credit on purchase of demo vehicle.

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703

1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash Blocks”?

M/s. Multisorb Technologies India Private Limited, has withdrawn their application of Advance Ruling.

Question-1 Whether the services provided as a Utter Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws?  

Answer-1- Replied in affirmative.

Question-2 What is the applicable GST rate on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022? Answer-2-  18%(CGST 9% + SGST 9%)

Question:  Whether the reimbursement received by 2COMS foundation (applicant) by industry partner, for the stipend paid to students, attract GST?

M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty"Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service."?

1) For the HSN code related to 1. Tiles adhesive 2. Block Joint Morter 3. Wall Putty & 4. Tile grout