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

What is the correct classification of 'Geared Motor' supplied by the applicant?

1.  Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit right from 01-07-2017 vide Notification No.8/2017 dated 28.06.2017 read with Notification 38/2017 dated 13-10-2017?

2. Whether any action for recovery of tax under section 9(4) of CGST Act or corresponding provision of SGST Act can be initiated if such tax is not paid for a period from 01-07-2017 to 12 10-2017 within the respective due dates?

3. Whether interest on the delayed payment of CGST / SGST under section 9 (4) of the Act is applicable, when such tax on the relevant transaction/s has been kept on hold till 30-09-2019 by virtue of Notification No. 22/2018 - Central Tax (Rate) dated 06-08 2018?

4. Whether the circular dated 2nd May 2018 (cited supra) will have any effect of taxation including interest on the transaction dated 2nd September 2018? 

Whether the contract for retro-fitment of air brakes in wagons is composite supply and what shall be the classification of the supply and rate of tax

Application rejected as the question on which the ruling is sought is found to be pending in a proceeding under the GST Act before the appropriate authority

Whether printing of books on order from foreign buyer and its delivery to customers in India is supply of service liable to GST

Whether the rate of GST for construction of private railway siding will be under Sl No. 3(v)(a) of Notification No. 11/2017-CT(Rate) dated 28/06/2017

1. The question or issue before Your Honor for determination is whether Input Tax Credit    ("ITC") can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting or payment criteria?

2. The question or issue before Your Honor is not restricted to the said scheme only.  The applicant notifies schemes with similar conditions periodically. So whether the ITC can be claimed in all such similar schemes. 

Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? 

1.  Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 - Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?          

2. Whether the freight charges recovered by the Applicant under the aforesaid contract  from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification no. 12/2017 - State Tax (Rate) no. MGST 1017/C.R.103 (11)/ Taxation-1 dated 29 June 2017. 

    
1. "Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Toriff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for  Railways or Tramway Locomotives or Rolling Stock?"

2.Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST?

3. If GST is leviable, whether assessable value can be determined by arriving at nominal value?

4. Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies?