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

Seeking advice on the procedure to be followed by assesse. AAR not covered under rules, hence, Rejected.

Whether the  Applicant  can avail the Input Tax Credit of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services.

Applicability Entry No.74 of notification no.12/2017-CT.

The category of product Vadam/ Papad made-up of Maida falls under the classification of 1905.

What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax(Rate) dated 28.06.2017(as amended from time to time).

Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under this notification?

Whether the Salwar / Churidar sets being sold by the applicant compressing of three piece of cloth viz Top, Bottom and Dupatta would be classifiable as Fabrics under the relevant chapters and attract only 5% GST; or they would be classifiable as Articles of apparel and attract 5% GST if their sale price is below Rs. 1000 and attract 12% GST if their sale price is more than Rs.1000. 

1. Whether the portion of the Merchant Discount Rate (MDR) received by the issuing Bank as ‘Interchange Fee’ is liable to tax under the Goods and Services Tax?

2. Why different practice prevails by the Network in the industry 

1.1-Whether Applicant is dealing in second hand goods and tax is to be paid on the difference between selling price and purchase price as stipulated in Rule 32 (5) of CGST Rules, 2017?

1.2- The classification and HSN code of goods listed in table given in "Issues for Determination" and GST rates applicable to such goods.

(a) Since, the applicant is the person responsible to pay GST on the Mineral mining rights in lieu of which Royalty is being paid, at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw material) or 18% (Residual category)?
(b) In case the applicable GST rate is 5%, whether the applicant could adjust its future GST liability, out of excess GST paid on such Mineral Mining Rights at the rate of 18% in the past?