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

Classification Required with to HSN Code of Input goods used in our Manufacturing.

1. Do I have to pay tax on the above self-invoice? 

2. How to differentiate the amount as paid with respect to the services provided to Pradeep Phosphates Ltd., J. K. Cements and those hired under GTA?

1. Whether supply of frozen chicken [HSN0207 1200&HSN 0207 1400] contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each made to institutional consumers such as The Indian Army, Ministry of Defense, and Taj Kerala Hotel & Resorts Ltd(Gateway, Varkala) etc.is exempted vide Sl. No. 9 of Notification 2/2017-CT (R) against HSN 0207, "All goods other than fresh or chilled, other than pre-packaged and labelled"? 

2. Whether supply of frozen chicken [HSN0207 1200&HSN 0207 1400] contained in a wholesale bag' of 30 Kgs containing 15 small packs of 2Kgs each made to a distributor who would further supply to institutional consumers such as The Indian Army, Ministry of Defense and Taj Kerala Hotel & Resorts Ltd (Gateway,Varkala) etc.is exempted vide Sl. No. 9 of Notification 2/2017-CT (R) against HSN 0207, "All goods other than fresh or chilled, other than pre-packaged and labelled". 

3. The rate of tax for supply of frozen chicken [HSN0207 1200 & HSN 0207 1400] contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each when made to non- institutional consumers.

Section 18(3), CGST Act 2017 and Keralam GST Act 2017 provides that Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed to transfer the input tax credit which remains unutilized in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed." M/s Mventus Solutions Private Limited had merged into the applicant. In view of the above, clarification is sought whether the applicant is eligible to transfer closing ITC balance appearing in the Electronic Credit Ledger of Mventus Solutions Private Limited (transferee company) in their Haryana GSTIN to the Applicant's (transferor company) Keralam GSTIN?

1 Whether products issued for demonstration by product specialist for marketing is to be treated at par with "Physicians Sample-Not for Sale" - for the purpose of procedural compliance of GST laws and procedures? 

2. Whether any reversal of ITC is to be made for items issued for the purpose of demonstration by the Product Specialists, by treating it at par with issue of physician sample?

Whether Applicant can consider the said body building activity as "job work activity and regard it as "Supply of Services" falling under SAC Code - 998881 - "Motor vehicle and trailer manufacturing services "(as per Notification No. 11/2017-CT(Rate), dated 28.6.2017 Sl. No.535) If it is regarded as "job work activity" and "Supply of Services, whether the correct applicable rate of GST, will be at 18 % (9 +9) as applicable under Sl. No.26 (ic) or will it be 18% (9 + 9) as applicable under Sl. No.26 (iv).

1. Classification of Goods and Tax Rate What is the correct HSN Code and the applicable rate of tax under the Goods and Services Tax (GST) for the construction toys manufactured by our company, which are made primarily of plastic? Based on our understanding, the toys we intend to manufacture fall under Sl.No.228 of Chapter/Heading/Sub-Heading/Tariff /HSN Code 95030030 and are subject to a GST rate of 12%. 

2. Applicability of Notifications under the CGST and TNGST Acts Please clarify the applicability of Sl.No, Chapter /Heading / Sub-Heading/ Tariff item of the notifications issued under the provisions of the CGST Act/TNGST Act, 2017 for goods that are to be manufactured by us.

1. ITC credit will be adjusted in the books of accounts – outstanding payable amount?

 2. ITC erroneously transfer will be eligible for refund?

1) What is the appropriate classification of the services supplied by M/s ASAP by way of education and vocational training? a. In relation to the courses approved by Government of Keralam as enclosed in Exhibit 1. b. In relation to the courses approved by NCVET. c. In relation to courses where consideration is received from govt/ agencies/other corporates arising out of CSR. 

2) Whether the exemption in Notification 12/2017-CT (rate) applies to the services supplied as per Entries 4,66,69 of the said notification? 3) Whether the applicant is liable to pay tax on the said supplies of services?

1.Whether the marketing, recruitment and referral services provided by M/s. Maryland Study Abroad Private limited to foreign universities and colleges on a principal-to principal basis qualify as "intermediary services" as defined under Section 2(13) of the IGST Act, 2017, or whether they are considered independent services of "Marketing /Recruitment /Referral Consultant? 

2. Whether the services provided by M/s. Maryland Study Abroad Private limited to foreign educational institutions qualify as "export of services" in terms of Section 2(6) of the IGST Act, 2017, and are therefore not liable to GST?