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

“Whether the applicant can pay GST @ 12% under forward charge on GTA services under Notification No. 20/2017-Central Tax (R) dated 22.08.2017 read with Notification No. 13/2017-Central tax (R) dtd. 28.06.2017 and claim full ITC including on bio-diesel fuel.”

i. What is the correct GST rate applicable for the transportation of empty containers by rail?

 ii. What are the legal and tax implications if GST is charged at 5% on the transportation of empty containers instead of 12%? 

iii. Under what conditions would Entry No. 9(i) (transport of goods by rail, other than services specified at item No. 9(iv)) apply to the transportation of empty containers?

(i) Whether supply of goods to Anand Municipality Corporation (Local Authority of Anand City) attracts GST or it is exempt? 

(ii) If GST is applicable on the supply of goods to Anand Municipality Corporation, then what will be the rate of GST applicable on the following items?

1. Applicant’s Products viz. PVC/Plastic raincoats classified and falls under which entry of notification No. 1/2017-CT(Rate) dated 28.06.2017 and what is the correct HSN code for the said goods? 

2. What is the rate at which GST is leviable on PVC/Plastic Raincoats supplied by the Applicant?

Whether the applicant is able to avail the Input Tax Credit of Rs. 27,14,559/- Integrated Tax paid against the pre-notice consultation letter under Section 28(1) of the Customs Act, 1962 in terms of the time line prescribed in Section 16(4) of the CGST Act, 2017?

The company is seeking an advance ruling on the admissibility of Input Tax Credit (ITC) paid on the construction services (foundation works and steel structural support) for their manufacturing machinery. They argue that the ITC is eligible under the Explanation to Section 17(5)(c) of the CGST Act, 2017, as the foundation is an integral part of 'plant and machinery' for their outward supply.

1. Whether ITC on capital goods is admissible on various parts, components, accessories supplied by suppliers under various HSX for the machinery to be installed in the factory such as Electrical work, fire protection system, fire alarm system, public address system. 

2. Is ITC admissible for heating ventilation and air conditioning system, system lift/elevator? 

3. Is admissible for structural and pre-engineered work, which are not in the nature of civil construction?

4. Is ITC admissible for civil construction work (expansion of factory) forming part of production process in the form of structures, pillars and supporting to machineries? 

5. Whether ITC is admissible for equipment installed in the customer learning centre?

1.Kindly classify the above mentioned as goods or services along with HSN/SAC code with rate of GST?

 2. Kindly clarify under which category our business will fall on the above mentioned list and what are the documents should be maintained by us for the transactions depend upon the specified category? 

3. Kindly classify the time and value of supply of goods and services or both based on our business transactions?

4. In above scenario, Please clarify whether we can get the refund amount from ITC credit availed? 

5. Kindly Check and advice whether we are on the correct path or we need to raise invoice under export/Nil rated / Exempted / Zero Rate or any Other? If it is falls under the category of Export/Nil rated/ Exempted/ Zero rated sales/services, then whether we can get the refund of tax which is paid for previous months under B2B category.

Whether the Damper rubber manufactured by the applicant, which is used in the Motor Cycle sprocket assembly will fall under HSN 87141090 and taxable at 28% or fall under HSN 40169990 and taxable at 18%.

Whether service by way of job work on textile or fabric owned by others is taxable at 5% as per S.No.26 (i)(b) of Notification 20/2017 CT (Rate) dated 22.08.2017?