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

Q.1. Whether the following can be termed as "supply"? a. Liquidated Damages (LD)/Penalty recovered from contractors/suppliers for breach of contract. b. Liquidated Damages (LD)/Penalty recovered from contractors/suppliers on Deposit Works/ Outright Contribution Works (ORC). c. Forfeiture of Security Deposit or Earnest Money Deposit in case of refusal to accept the work order despite of being Lowest One (L1) or failure of performance by the supplier or contractor. d. Old and unclaimed Creditors balance written back to income A/c after Three (03) Years from the date of completion of the contract. e. Write back of Old and unclaimed Earnest Money Deposit (EMD) / Security Deposit (SD) to income A/c after Three (03) Years from the date of the completion of the guarantee period as per contract. f. Penalty or charges applied for violation of conditions of contract. Q.2. If the above are decided as "supply", then: a. What shall be the time of supply for each of the above items? b. What shall be the HSN/SAC Code and rate of GST for such "supplies"? c. Whether ITC can be utilized against payment of GST on such supplies? d. What shall be the value of supply?

Q.1:Whether the shot blasting activity carried out by the Applicant on the castings of his customer M/s.GPI within the premises of M/s.GPI by using his own shot blasting machine/steel shots as well as labourers is classifiable as job work service falling under SAC 9988 or not? 

Q.2:Whether the said activity will attract 12% GST in terms of clause (id) of Sr. No.26 of Notification No.11/2017-CT(R), dt.28.06.2017 or not?

Q.1: Whether the instant provision of testing and commissioning service or Rail Track is classifiable under sl. No.3 (vi) (a) of Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended)? 

Q.2: In case where the answer to question No. 1 is in negative, what shall be the classification and the rate of tax? 2

Q.1: Whether Infantometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%? 

Q.2: Whether Stadiometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%?

Q.1: Determination of the liability to pay tax on services - on class rooms belonging to the applicant used for providing pre-primary education by Springbird Education Pvt. Ltd. And the Applicant.

 Q.2: Whether Applicant is required to be registered under the GST – providing Primary / Secondary education.

Q.1. What shall be the classification of the product based on its HSN? 

Q.2. What shall be the tax rate to be levied on the product?

Q.1: Is interest receivable on deferred payment in Equated Yearly Installment as per tender terms under Annuity Model is liable for payment of GST or Not?

 Q.2: If Yes Classification of service and applicable rate of GST payable?

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

Application is rejected