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

1. Whether NID would qualify as ‘Governmental Authority’ as defined under the Integrated Goods and Services Tax Act, 2017?
2. Whether NID is liable to pay GST on procurement of following services under reverse charge mechanism, in view of the exemption granted in Sl. no.3 of Notification No.12/2017–Central Tax(Rate) or Sl.No.3 of Notification No.09/2017–IGST (Rate) ?
•    Security services received from any person other than body corporate as per Notification No.13/2017 – Central Tax (Rate)
•    Access to e-books/e-database from service provider located outside India as import of service as per Notification No.10/2017 – IGST (Rate)
3. Whether NID is required to be registered as a tax deductor under GST as per the provision of Section 24 of the CGST Act?

1. Whether our service provided to recipient of foreign country will be considered as export and zero rated supply?
2. Commission paid to foreign agent who is non resident of India and he does not have any permanent establishment or business connection in India then what is liability of GST on such commission payable to foreign agent related to service provided out of India?

1. Whether liability to pay GST on reverse charge arises if amount is paid as interest on late payment of invoices of imported goods? If yes, then at what rate?
2. Whether liability to pay GST on reverse charge arises if amount is paid for reimbursement of Stamp tax paid as a pure agent by M/s. Enpay, Turkey on our behalf? 

Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
(supply of “Solar DC Cables”, for use as Parts in the manufacture of Solar Power Generating System)

What would be the classification of “Flavored Milk”?

Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
(supply of “Solar HT XLPE & LT XLPE Cables”, for use as Parts in the manufacture of Solar Power Generating System)

The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

The issue relates to applicability of Entry 3(vi) & 3(ix) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

    
The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

1. PVC Ghamela, Insulation Tape, AG-4 Grading Machine, Led Torch Light, AG-4 Cutting wheel, Tarpaulin Sheet, Binding wire, Suction Hose Pipe, Auto Level Stand, Leveling Staff 5mtrs 5folds, Steel Tape, Safety Helmet, Safety Shoes etc. on which GST@18% is paid.

2. Wood cutting wheel etc. on which GST@12% is paid.

3. Cotton Yarn Waste Cloth etc.on which GST@ 5% is paid.

4. Cement on which GST@28% is paid