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

“Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017?”

Determination of the liability to pay GST on Maintenance charges.

1.  Whether online tendering to be considered as Supply of Goods or Supply of Service?
2.  Whether offline tendering to be considered as Supply of Goods or Supply of Services.
3.  Under which tariff head the Online Tendering should get taxed.
4.  Under which tariff head the Offline Tendering should get taxed.
5.  If tendering is service then whether it will be considered as administrative services or specific Service.
6.  Whether the activities conducted by the Maharashtra State Dental Council are the "Registration Activities and their related  activities laid down in the Act" exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax.

1.  Whether the platform service of online gaming is to be classified as goods or services?
2.  What is the value of supply of services of the platform provider?

1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 applicable to our organization for-
a) The F.Y 2017-18?
b) The F.Y 2018-19 & succeeding financial years
2. Whether the exemption to a 'defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU's) that function under the Ministry of Defence, Government of India?
3. Whether exemption on payment of GST on transport of 'military or defence equipments' through a goods transport agency applicable to goods transported by our organization?
4. Whether availing of eligible Input Tax Credit on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable property (which is an ancillary business activity)?
5. Whether Input Tax Credit is allowable in respect of food and beverages consumed in industrial canteen?
6. Whether Input Tax Credit is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen?
7. Whether Input Tax Credit is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital?

Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier  is required to pay again GST on the freight under RCM.

Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended)  The Applicant is liable to pay GST under reverse Charge mechanism, on the Freight paid.

Q2. When the GST has been paid on the ocean freight in the case of imports on the CIF value and the of the ocean freight is included in the value of the Imported goods, whether any further GST liability is there under RCM.

Ans- The application is liable to pay IGST on Transportation of goods by vessels under Notification No. 10/ 2017 –Integrated Tax (Rate) dated 28.06.2017 as amended.

Whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges?

Q. applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the custom station of clearance in India?

Q. Whether the activity of composite supply of work contract service by way of development and construction of sports complex at Maninagar, Ahmedabad for the Ahmedabad Urban Development Authority, and as detailed in the tender document merit classification at Sr. No. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 ( hereinafter referred to as said NT) ? 

Seed dressing, coating and treating drum” machine is classified at HSN 84368090 tariff item and liable to GST at 12% [6% CGST+6% SGST].