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

1. What is the correct Harmonised System of Nomenclature (HSN) Code for Fly ash bricks made with more than 51% fly ash and how is GST applicable to these bricks under this classification?

 2. What is the applicable GST rate for fly ash bricks containing more than 51% fly ash? Is there any difference in the rate as compared to bricks made with exactly 51% fly ash?

 3. Are Fly ash bricks containing more than 51% fly ash eligible for any exemption or reduced GST rate due to the use of recycled or sustainable materials such as fly ash? 

4. Can a manufacturer of Fly ash bricks with more than 51% fly ash claim Input Tax Credit (ITC) on purchase of raw materials such as fly ash, clay and other materials used to produce these bricks?

 5. Is the sale of fly ash bricks containing more than 51% fly ash used in construction projects, including residential and commercial buildings subject to GST under normal taxation system or reverse charge?

 6. Are Fly ash bricks made with more than 51% fly ash eligible for any special GST exemption or reduced rate when sold to Government or 

7. Public Sector Undertakings (PSU) for public infrastructure projects? Can a manufacturer of Fly ash bricks with more than 51% fly ash opt for GST composition scheme provided the turnover is below the prescribed limit and if so, what would be the implications for the GST rate?

 8. What is the GST rate on fly ash as a raw material used in the manufacture of Fly Ash Bricks and does the GST treatment differ when fly ash constitutes more than 51% of the product?

1. The 'Transportation facility' and 'Canteen Facility' covered in the employment contract for providing services by employer to employee will not be subjected to GST. Therefore whether the same applies in respect of rented residential dwellings?
2. As there is an employer employee relationship and the accommodation is provided to the employees, whether RCM is applicable and if so whether the applicant can take GST input tax credit in respect of this RCM paid?

A. Questions on Classification 

1) Whether the services rendered by the applicant fall under the chapter 99, heading 9973 and service code 997311? 

B. Question on applicable GST rate

1) Whether the rate provided in Notification No.11/2017-Central Tax (Rate) dated 28.6.2017 as amended vide Notification No.20/2019 CT (R) under the Sl. no. 17 (viii) is applicable for the services rendered by the Applicant and the applicable GST rate of tax is 18%.

1. In view of the Notification No. 12/2017- Central Tax (Rate), dated 28:06.2017, the applicant would like to get clarified whether the share of fee received from their skill training partners and fee collection from their own skill training institutes fall under taxable service or not? 

2. If GST applicable for the income as per the provisions of the Act, can they avail Input Tax credit on the amount spent from the grant received from Government in relation to the generation of such income?

1. Whether the purchase of M-Sand, P-Sand, Boulders, Blue Metals and Bricks, Hollow Bricks from unregistered person are liable to reverse charge mechanism as per Section 9(3) or 9(4) of the CGST Act, 2017?

 2. Whether the goods notified under Section 9(3) specifically excludes the above-mentioned goods purchased from unregistered person? 

3. Whether the amended Section 9(4) excludes the applicant to pay tax under reverse charge mechanism for purchase of the above-mentioned goods from unregistered person?

1) Whether Input Tax Credit (ITC) is eligible on electrical works carried out for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by Supplier to bill “Advance Component” of the Contract and Subsequent Adjustment of Advance in the Service Bills showing both Gross and Net amount.

1) Whether Input Tax Credit (ITC) is eligible on fire-fighting system and public health equipment for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by supplier to bill “Advance Component” of the contract?

a) What is the appropriate classification of various models of ACER Interactive Flat Panels for the purpose of GST? b) What is the applicable rate of GST

1. To set aside the impugned Notice DRC-01A dated 07.11.2024 and DRC-01 DATED 26.12.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.22978325

 2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

1.   To set aside the impugned Notice DRC-01A dated 14.10.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.41501156 

2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal