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

Whether Roof Mounted AC Package Unit manufactured as per the specifications and drawings issued by organizations owned and operated by Ministry of Railways of India/Research Design and Standards Organisation (RDSO) working under Ministry of Railways of India is covered under chapter Heading 3607 of GST Tariff ?

1. Whether Sub-entry (i) of Entry No. 34 of Notification No. 11/2017 – Central Tax dated 28.06.2021 which reads, ‘’Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium’’ is applicable to and covers supply of services by way of admission to the following performances:
a.   music performance of various types including Hindustani classical,  Western classical, Carnatic classical, Folk, Semi-classical, Devotional, Electronic, Bollywood, Pop, etc.;
b.   theatrical performances of various types including Drama, Musicals, Stand-up, Immersive, Experimental, Puppetry/ Object theatre, Children’s theatre, etc.;
c.    Indian Classical dance and Folk-dance performances;
d.   dance performances, other than Indian Classical dance and Folk dance such as Contemporary dance, Social/Pop dance; and
e.   Multi-art performances.
2. Alternatively, whether Sub-Entry (vi) of Entry No. 34 of Notification No. 11/2017 – Central Tax dated 28.06.2021, which reads, “Recreational, cultural and sporting services other than (i), (ii), (iia) (iii), (iiia), (iv) and (v) above” is applicable to and covers the supply of the above-referred services

Applicability of GST exemption on Comprehensive architectural services that includes architectural design,  structural design , MEP design , HVAC services design,  preparation of drawings etc for repairs/ restoration, reconstruction for development of recreation ground cum  textile museum at United India Mills 2 & 3 at Kala chowky provided by the Applicant to Municipal  Corporation of Greater Mumbai (‘MCGM’). 

Whether the Applicant (Maanicare System India Pvt Ltd) is eligible to take input tax credit on GST paid under Reverse Charge Mechanism @ 5% for hiring of buses for transportation of employees?

Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017

1. What is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coast Guard in normal course?

2. What is the applicable rate of GST on supply of RO Plant/system (Reverse Osmosis Plant) to the Indian Navy/Coast Guard which would be installed in/on a warship?

1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent.
2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent?
3.  Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner?
4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner?

Que 1.  Whether the amount collected as membership subscription and admission fees from members are liable to GST as supply of services? 
A. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services? 
  B. Whether the applicant would be a Taxable Person under the provisions of the Act? 
  C. If answer to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

Que 2.  Whether the Club administration charges are liable to GST? 
A. If answer to question No. 2 is affirmative, whether it will be classified as supply of goods or services?
 B. Whether the applicant would be a Taxable Person under the provisions of the Act? 
 C. If answers to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

Que.3. Whether the donations received by the club are liable to GST? 
A. If answer to question No. 3 is affirmative, whether it will be classified as supply of goods or services? 
 B. Whether the applicant would be a Taxable Person under the provisions of the Act?
 C. If answer to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

1.Whether GST is applicable on supply of safe drinking water for public purpose by Chennai   Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) a Government Authority?

2. Ruling is sought for applicability of Sl.No.99 of Notification 02/2017 for supply of water or/and

3. Sl.No. 3 of Notification 12/2017 for transaction of supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metro Water Supply and Sewerage Board, a Government Authority.

(i) Whether Registration is required?

(ii) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of a goods or services

(iii) Determination of tax liability