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

a.Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
b.Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
c.Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?

Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?

a.What is tax rate of SGST and CGST under Goods and Service Tax Act?
b.And which HSN code will apply?

a.Classification of goods and/or services or both (Quarry works activity of mining of ‘BLACKTRAP’ material used for concrete mixing for which Royalty is being paid ?
b.what is the Rate of GST on given services provided by State of Gujarat to M/S Raj Quarry works for which Royalty is being paid?
Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results to a supply of goods or services or both, within the meaning of that term.

a. whether applicant is required to be registered Medical Store run by Charitable Trust?

b. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate)

(i)Classification of any goods or Services or both ?

(ii)Applicability of a notification issued under provisions of The  Act.

(iii) Determination of the liability to pay tax on any goods or services or both ? (works contract ,composite supply ,HSN Code fall under 8470 or 9954?)

The Applicant sought Advance Ruling on following questions:  

1. Applicable GST rate on renting of motor cab service.

2. Whether ITC will be available to the recepient on the renting of motor cab service for transporation of employees?  

As per the said work order, applicant have signed a contract agreement for development work of mines including the earthwork of drilling, excavation, removal, transportation of green marble/serpentine and dumping of waste material. Also, we need to build the roads for the movement of vehicles and are also responsible for safe maintenance of the haul roads and have to deploy necessary personnel from our own or through some external agency for the same. We also need to deploy necessary mining machinery viz IR, Poclain, JCB, Loader, Trucks along with operation & maintenance personnel and complete labour.

I. Whether the contract entered into with AVVNL as per the work orders combine of supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract under Section 2(119) of the CGST Act?

II. If Yes, whether such supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure made to AVVNL would be taxable at the rate of 12% in terms of Sr. No. 3(vi)(a) of the Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 as amended w. e. f. 25.01.2018?

Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply.

If answer to Para (a) is yes, then whether the supplies made under the Contract merits classification under Entry 9986 (ii) - Service of exploration, mining or drilling of petroleum crude or natural gas or both and subject to GST at the rate of 12%/18% as the case may be.

If the answer to Para (a) is no, then whether such supply of mud chemicals and additives on consumption basis at OIL India’s location in India provided under the Contract qualify for concessional GST rate of 5% against an Essentiality Certificate (‘EC’) under Notification No. 50/2017-Customs dated 30 June 2017.