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

Whether (i) transportation of raw paddy from the point of purchase to the rice mill and (ii) reimbursement of Mandi labour charges in respect of customs milling of paddy are taxable or not

    
The products i.e.  Gota Flour ii. Khaman Flour iii.  Dalwada Flour iv. Dahiwada Flour v.  Dhokla Flour vi.  Idli Flour and vii.  Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017.

Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act.

1.  Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project?

2. If yes than whether we should claim refund for the excess amount of GST paid by us to the department?

3. If no then whether direction to this effect should be given to all other supplier for collection of GST on subsidy amount?

The Case is remanded by the Honarable High Court of Karnataka ,Banglore for fresh disposal.

Whether the provisions of Entry Number 75 & Entry Number 3 of GST Exemption Notification No. 12/2017 dated 28.06.2017 is applicable to the applicant or not.

(1) Whether the tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019 is hit by the limitation for claiming ITC under sub-section (4) of Section 16 of the CGST/SGST Act, 2017?
(2) If the applicant avails ITC on such invoice after 01.04.2020 and before filing GST return for September 2021/Annual Return for 2020-2021, whether it amounts to violation of condition stipulated under sub-section (4)?

1. Whether the “Tertiary Treated Water” supplied by the applicant to Maharashtra State Electricity Generating Co. Ltd. (MAHAGENCO) is taxable under the GST law?
2. If yes, what will be the rate of GST?

1. In view of the construction services provided by the applicant to APIIC, whether the applicant is eligible to avail the concessional rate of GST at 12% as prescribed in Sl.No.3 (vi) of the Notification no. 11/2017- Central Tax (Rate) dated 28.06.2017, as amended by?
2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the construction services provided by the applicant to APIIC, whether the applicant is eligible to avail the concessional rate of GST at 12% as prescribed in Sl.No.3 (vi) of the Notification no. 11/2017- Central Tax (Rate) dated 28.06.2017, as amended by?
2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?