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

1. Whether the activities undertaken by the Indian Medical Association Coimbatore would be considered as business under Section 2(17) (c) of the CGST Act, 2017, even though the ultimate objective is to provide healthcare services, which are otherwise exempt. 

2. Also, whether it would be considered as a supply under section 7(1) (a) of CGST Act, even though the services are provided on the ground of principles of mutuality. 

3. Further, specifically, whether the member subscription fees collected from the members of the association is considered as a supply under GST.

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

Q1. Classification of the services provided by the applicant. 

Q2. Whether services provided by the applicant are exempted under S1.No.3 of Notification No.12/2017 dated 28.06.2017 as amended? 

Q3. Whether the service recipient i.e., M/s. Ariyalur Municipality is a "Governmental Authority" as per the definition of Notification No.12/2017, Central Tax, dated 28.06.2017?

1. Whether the HSN code for rice bran oil is appropriate and in accordance with GST classification norms? 

2. Whether the applicable GST rate on the edible oil is 5% or is it 12%?

Q1. Is the transportation of eggs through GTA services exempt, and do the RCM provisions apply in this case? Q2. Is the transport of eggs via railway services exempt? 

Q3. Is the lease of agricultural land for grazing hens exempt, and do the RCM provisions apply?

 Q4. Is the use of land along with a poultry shed for sheltering birds exempt, and are RCM provisions applicable?

Classification of goods. The issue involves determining whether the manufactured precision rubber rings qualify to be treated as 'parts' suitable for use solely/principally with sprinklers/drip irrigation systems under HSN Heading 8424.

1) Does the act of collecting of Corpus from Member for Capital Expenditure fall within the definition of supply U/s 7 of the CGST Act?  

 2) If the answer to the question No.1 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 

  3) If the  answer to question No.2 is affirmative then if the Corpur is collected only four times a year will be calculation of GST be done for those four months individually with respect to Rs.7,500/- exemption provided under Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 or will such Corpus amount be pro-rate for the entire 12 months?  

 4)If the answer to question NO.1 is negative, it there any liability to discharge GST on utilization of such Corpus for capital expenditure?  

5) If the answer to question No.4 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017?  

 6) If the answer to question No.5 is affirmative, will the calculation of GST be done on a proportionate share basis keeping in mind the Rs.7,500/- exemption provided by Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017  per member per month?

1)  If a housing society recovers the actual costs of water supplied to the society and its members through separate monthly debit notes, does this recovery attract GST , despite water being generally exempted from the tax.   

2) Whether the applicant liable to pay CGST/SGST on collection of Common Area Electricity charges paid by the members and the same recovered on the actual electricity charges billed?   

3) Whether the applicant is liable to pay CGST/SGST on amounts which it collects from its members towards a corpus fund for the future contingencies/ major CAPEX.  Whether such fund from its members will come under the definition of supply and liable to be taxed ?  If yes, whether it is subject to GST  at the time of collection or at the time of utilization?     

4) Could the monthly charges levied for the upkeep of the Sandeep Vihar Community Centre (SVCC) be classified as monthly maintenance Charges under GST provisions, thereby qualifying for the exemption threshold of Rs.7,500 per month as per Clasuse © of SL.No.77   to the Notification No.12/2017 State Tax (Rate) dated 30.06.2017

1) Due to application of the formula, we can claim GST refund of only Rs.2043082 under inverted Duty Structure Category, hence please suggest us how can we claim refund of total ITC (including ITC on Input Services) i.e Rs.55,24,971 (1,45,40,464-90,15,493) or 

  2) Can we claim GST  Refund Under " Refund on any other Ground' category since without any formula application we can claim full refund amount under this category.

  3) Please suggest us the best possible solution to our concern.

Whether the company can avail ITC on expenses incurred on goods and services other then vehicle purchase, where the benefit of Notification No.8/2018-CGST (Rate) is availed.