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

1. HMWS&SB being local authority, is payment of Equated Yearly Installment (which includes Principal and Interest) under Annuities Model is liable for payment of GST or Not? If Yes Classification of service and applicable rate of GST payable?

2. Applicability of Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt: 28th June, 2017 for payment of interest included in Equated Yearly Installments under Annuities Model, being payment of interest is a Pure Service?

Whether the person registered in the State of Telangana who is in possession of an immovable property in the State of Maharashtra is required to be registered in the State of Maharashtra for provision of service related to Renting of Immovable property?

Rejection of the application for advance ruling.

Whether services for collection and disposal of bio-medical waste from various clinical establishments provided by the applicant shall be exempted vide serial number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 and whether the services provided by the sub-contractor of the applicant shall get covered under the said entry or under entry number 75 of the said notification.

What will be the value of supply and rate of tax in respect services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of wheat into fortified atta for distribution of such fortified atta under Public Distribution System.

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether the applicant is providing services to State Government and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.

1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18%
2.The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1?

a.Whether GST will be applicable on the parcels of Ashapura that are being transported by GSRTC ?
b.Whether GSRTC is eligible to avail exemption in terms of Sr. No 18 of Notification No 12/2017-Central Tax (Rate) whereby GSRTC is transporting parcels of Ashapura, but is neither GTA nor courier agency?
c.What will be the rate at which GST is required to be charged by GSRTC, in case at (b) above, it is held that GSRTC is not eligible for exemption?
d.What will be the SAC code for the transportation of goods by Road other than courier and GTA provided by GSRTC?
e.Whether the tax, in case it is required to be paid as held in (c) above, be considered to be covered under Notification No 13/2017-Central Tax (Rate) whereby the service recipient is required to make payment of tax instead of service provider?

1.  Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST- 2.50%; SGST – 2.50%) as per Sl. No. 26 (f) and (g) of Notification No. 11/2017-CT(Rate) dated 28.06.2017 read with Notification No. 31/2017- CT (Rate) dated 13.10.2017.
2. Whether GST rate applicable for Job work service in relation to manufacture of Rice Bran Oil and De-oiled Rice Bran is 5% (CGST – 2.50%; SGST – 2.50%) as per Sl. No. 26 (f) and (g) of Notification No. 11/2017- CT(Rate) dated 28.06.2017 read with Notification No. 31/2017-CT (Rate) dated 13.10.2017.