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

Determination of the liability to pay tax on any goods or services or both;

Whether clarification F.No. 354/03/2018 dated 08.01.2018 is also applicable to "Industrial Canteen".

1.Whether the course Executive Post Graduate Programme in Managment. After enactment of IIM Act 2017 notified with from 31-01-2018 is exempted from GST
2.Education Institute

An entity has been allotted Toll Collection work of certain road by NHAI. The said entity wishes to sublet the Toll Collection work to the company. Now, as the "Service by the way to access to a road or by a bridge on payment of toll charges" is exempted service as per Notification No. 12/2017-Central Tax (Rate) dated the 28th June, 2017 (Sr. No. 23)(Heading No. 9967). Whether the same exemption will apply to services provided by the Applicant, i.e. Service by the way of access to a road or a bridge on payment of access to a road or a bridge on payment of toll charges on subcontract basis?

(I) “Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90?

(II) Whether the applicable entry in Notification )1/ 2017 – Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%?

The applicant  is desirous of knowing the GST rate applicable on the finished goods “Pallets and Box Pallets” to enable him to levy and collect the correct rate of applicable GST.

Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society?

Whether GST is applicable on Sale and / or Purchase of DFIA licenses?

The applicant had withdrawn the advance ruling application

Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime?

i. Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.  

ii. If the answer to the above is negative, whether the activity of collecting penal interest by the Applicant would amount to a taxable supply under the GST regime?