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

1. Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with section 8(a) of CGST Act, 2017 or freight and insurance service and commissioning / Installation can be treated independent of supply of power packs given that installation and commissioning takes place after 4-5 months of supply of power packs.

1. What is the correct classification and rate of GST applicable on supply of the following Goods:
Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Polyester Texturized Yarn. 

1.Classification of Goods
2. Applicability of Notification 01/2017 Comp.Cess(Rate)

1.Classification of Goods
2. Applicability of Notification 01/2017 Comp.Cess(Rate)

1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”?
2. Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000?
3. Whether parts and accessories supplied by their vendor specifically manufactured for tank parts and the same is not supplied to any other company will come under the HSN 87100000?
4. Whether tank parts of the following shall be considered under 87100000 or not:-
O Ring, U Drill, Accumulator Assembly, Adaptor Assembly, Angle piece, Armature Assembly, Armour Steel Plate, Assembly Fixture, Assembly Bracket, Axial Bearing, Axle, Ball Bearing, Band Assembly, Base Assembly, Battery, Bearing Bush, Bellows, Bevel Gear, Booster Assembly, Boss Assembly, Bracket Assembly, Bush, bushing, Casing Assembly, Clamp Assembly, Clip Assembly, Collar Assembly, Connector Assembly, Cover Plate, Diode, Dowel Pin, Electrical Wire used in Tank, End Mill, Fanuc Fuse, Fixture for Assembly, Flange, Gasket Assembly, Gasket Rubber, All type of Gauge, Gear Box, Gusset Plate, Hinge Assembly, Hose Assembly, All type of Hydraulic items used in tank, Insert carbide, Jig Drill, Knob Assembly, Latch Assembly, Leather washer, Lock Assembly, Mandrel Assembly, Milling Fixture, Needle Bearing, Nozzle Assembly, Oil Seal, Panel Assembly, Pipe Assembly, Planet Pinion, Plate Assembly, Plug Gauge, Retainer Steel, Rib Assembly, Shaft Assembly, Shim, Sleeve Assembly, Spacer, Spindle Steel, All types of spring, Stiffener, Stop Steel, Stopper Steel, Strap Assembly, Strip Assembly, Sub-Assemblies, Support Assembly, Thyristor, Torsion Bar, Tube Assembly, Turret, Twist Drill, Valve Assembly, Washer( Rubber made or Steel made), Wedge, Worm Wheel, Worm Gear, Worm Shaft, Yoke Assembly. 
5. If the vendor is supplying parts under an HSN code other than 87100000, is it necessary that it has to be supplied under the same HSN code on what the vendor is charging?

1.GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd
2.Applicability of GST on Deposit Contribution Works
3.Whether TANGEDCO ltd can be considered a “Government Entity”
4.Applicability of GST on Transmission Charges for Natural Gas.

Whetherthe daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under Notification No.12/2017-Central Tax?
2. Whether the monthly accommodation services ranginf from Rs.6,900 to Rs.12,500 per bed is eligible for the exemption under Notification No.12/2017- Central Tax?
3. Whether the said notification would be applicable if LLP decides to charge additional charges for the extra-facilities opted by the inhabitants in addition to the facilities that are currently included in the tariff received by the inhabitants but the overall price would be less than the present exemption limit of Rs.1000 per day per Unit?

1) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)?
2) Whether the applicant can levy GST @5% for Leasing of Satellite Transponder Services which is covered under SAC 997319 as per HSN Code 8803-parts goods of Heading 8802 (Satellites) from the date of commencement of the service-Leasing of Satellite Transponder?

1. Whether separate registration is required in Karnataka state ? If yes, whether agreement would suffice as address proof since nothing else is with the assesse and service recipient will not provide any other proof?
2. If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST & SGST would be charged from us or IGST by the dealer of Rajasthan ?
If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST & SGST by the dealer of Karnataka?
3. What documents would be required with transporter to transit/ship material at Karnataka site from dealer/supplier of Rajasthan and in case of dealer/supplier is of Karnataka. Advance ruling may kindly be issued in case of registration is required or not required in both the situation?

1. Whether exemption prescribed under entry number 13 of notification no. 9/2017- integrated tax (rate) dated. 28thJune, 2017 can be sought and the lessors (here AmbrishVasudeva and 4 others) need not charge GST while issuing the invoice for the lease service to m/s. DtwelveSpaces Pvt. ltd.
2. Whether the lease service falls under the Exemption prescribed and can be described as “Services by way of renting of residential swelling for use as residence”? as listed in the aforesaid Notification.