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

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations

Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?

classification for the supply of “Tamarind Fruit (undried)”

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves} (other than bearing brand name)
Unmanufactured tobacco (without Lime tube)-bearing a brand name Unmanufactured tobacco (with lime tube)-bearing brand name other manufactured tobacco and manufactured tobacco substitutes: “Homogenized” or “reconstituted” tobacco: tobacco extracts and essences (including biris) which attract a rate of tax 28%.

Classification of LPG Conversion Kit for Automobiles

What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?

Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors?

What is the rate of tax applicable under GST on Areca Palm Leaf Plates?

(i) Whether amount recovered from the employees towards parental insurance premium payable to the insurance company would be deemed as “Supply of Service” by the applicant to its employees?

(ii) If the first question is answered in affirmative, whether the value of aforesaid supply would be Nil, being provided in the capacity of a Pure Agent? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered from the employees, whether the proportionate GST paid by the applicant to insurance company towards parental insurance would be admissible as input tax credit against supply of insurance services for employees’ parents?