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

Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation?

Whether value attributable to SUG stipulated in the Agreement between the Applicant and Customers is subject to the levy of GST and therefore, liable to be included in the consideration for re-gasification services determined as per Section 15 of the CGST Act.?

What is the GST Rate on Tailoring Kit ?

Whether the Applicant is liable to discharge GST under the reverse charge mechanism in respect of the services of arranging for subscription supplied to the Applicant, by the Managers located in the non-taxable territory?

HSN Tariff of ‘fire safety product assembled on trolley’, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley

1. What shall be the nature of service and classification in accordance with Notification No. 11/2017- CTR, dated 28.06.17 read with annexure attached to it in relation the following services:

a. Service provided by ISCCM to the delegates;

b. Service provided by ISCCM to the exhibitors.

2. In relation to the brand promotion packages offered by ISCCM in the course of the event,

a. What shall be the nature of service and classification in accordance with Notification No. 11/2017-CTR, dated 28.06.17 read with annexure attached to it?

b. Whether ISCCM is liable to pay tax on services provided to the brand promoters or the liability to pay tax on such services falls on recipient under reverse charge according to Notification No. 13/2017 Central Tax Rate?

3. Whether Input Tax Credit is admissible for ISCCM in respect of tax paid on the following

a.   Services provided by the hotel including accommodation, food & beverages

b.   Supply of food and beverages by outside caterers

c.    Services provided by event manager like pickup & drop, exhibition stall setup, tenting, etc

i.What is the nature of supply under the contract between the Applicant and Airbus (i.e., whether the same will qualify as ‘supply of goods’ or ‘supply of service’)?
ii.Given the nature of the activities undertaken by the Applicant under the contract, what will be the appropriate classification and rate of tax of the said supply?
iii.What is the value to be adopted for the purpose of payment of GST?
iv.What will be the time of supply for payment of GST?

1.Can we do item wise billing for every product in the Air Handling units independently taking the benefit of lower rate of taxation instead of adopting the higher rate of taxation?

2. In case of procurement of higher rate items i.e. 28% from different company and rest of the system (less than 28%) from other company is agreeable? Or Section 8 of the Act is invoked and does department take a view of higher rate of taxation for the whole system?

1. In view of the construction services provided by the applicant to UPRNN, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

Since the institute deploys funds, revived from other entities for CSR purpose u/s 135(5) of the Companies Act 2013, to oversee the execution of the social activities in a pure agent capacity, be charged GST by supplier of Goods and services to the institute?