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

PVC tufted Coir mats and matting are appropriately classifiable under Customs
Tariff Item 5703.90.90 and attracts GST at the rate of 12%

Whether "Mats, Mattings and Floor Covering of Coir , if backed by PVC, Rubber, Latex etc would fall under Tariff Headings 5702, 5703 & 5705 at Sl No.219 of Schedule­1 of Notification No.1/2017­ CGST(Rate) dated28­06­2017 within the 5% tax net depending upon the respective manufacturing process of its exposed surface

Whether the medicines, surgical items, implants, stents and other consumables used in the health care services and food to inpatients would be considered as "Composite Supply" of health care under GST and can have an exemption of GST.

The collection and payment of examination fee to AAPC by the applicant on behalf of the students who are enrolled for training with the applicant is not liable to GST subject to fulfilment of the conditions stipulated under Rule 33 of CGST Rules 2017.

Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate. Whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing vessels presented for repair works. Applicability of GST rate of 5% on supply of materials and service charges for the repairs and maintenance of fishing vessels of heading 8902 without consideration of general tax rates. What is the tax rate of puff insulated iceboxes produced by SIFFS and that of marine engine of general heading 8407 when it is supplied to defence department, patrol, flood relief and rescue operations.

Regarding levy of Compensation Cess on Coal and Coal rejects.

Whether lease rent charged by Muncipality/Panchayat for land eligible for GST exemption.

Dismissed as withdrawn.

Whether the services rendered by applicant falls under the chapter   99 , Heading 9964 and Service code 996415.Whether the rate provided in Notification No.11/2017­Central Tax (Rate) dated 28­06­ 2017 and Notification No.8/2017­ Integrated Tax (Rate) dated 28/06/2017 under heading 9964 and description in point(vii) having a GST rate of 18% is applicable for the service rendered by this applicant. Whether the appellant is entitled to claim input tax credited.

Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule of Central Tax (rate) Notification 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017