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

Whether Threaded metal nuts which function same as standard nut, merits   classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00?

1) Whether the activities carried out by the applicant for its members qualify as "supply" under the definition of Section 7 of the CGST Act, 2017.

2) If the activities of the applicant are treated as "supply" under CGST Act, 2017 then whether the applicant has correctly discharged the GST as per the illustrative copy of the invoice generated by the Applicant? 

1. Availablity of FIRC in respect of Export proceeds with respect to services for funds received through service providers like Paypal,Worldremit etc?
2. Documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not received in case of such transactions?
3. The measure to be followed in case any refund proceedings are due to non-availability of FIRC or any other supporting documents being relied upon by the GST department?   

1.Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separetly and not as a part of the sprinkler/drip?
2. Whether we are also covered under "all mechanical sprayers falling under HS Code 8424" stated in PRESS RELEASED Dated 20.09.2019 in 37th Meeting of GST Council?
3. What GST Rate shall be on such product?

Whether we can claim "Input Tax Credit" of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied / disallowed by the Insurance Company?

Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52

1) Is Our Export of Services attract IGST under RCM

2) Is our Services considered as Intermediary Services

3) Is IGST paid under RCM eligible to ITC

4) Provision in GST Returns to show the transactions

5) We are not collecting IGST from our Customer and is absorbed as
Cost-impact on the transaction value?

Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting?

1.  Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
2. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
3.  If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST? 

The "Input Tax Credit" shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immovable property