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

Q.1: Whether the provision of diagnostic services by the applicant would qualify for exemption from GST under entry no. 74 of the Notification no. 12/2017 – CT(R) dated 28th June 2017 (herein after referred to as ‘Exemption Notification’) and consequently the proposed services would get classified under service accounting code 9993?

 Q.2: If Service accounting code 9981 would become relevant in case where the proposed services would not qualify for exemption under entry No. 74 of the Notification No. 12/2017-CT(R) dated 28th June 2017 in absence of exemption for specified service accounting code.

Q.1: Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? If Yes, what should be the value on which the tax should be payable? 

Q.2: Yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)? Q.3: Whether the ITC of the input services received in respect of the services procured in respect of bus transportation services would be available?

Q.1: Whether the GST would be payable on recoveries made form the employees towards providing canteen facility at subsidized rate in the factory and office ? If yes, what should be the value on which the tax should be payable? 

Q.2 : Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility ? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3 : Whether the ITC of the input services received in reespect of the services procured in respect of but transporations services would be available ?

Q.1: Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? If Yes, what should be the value on which the tax should be payable?

 Q.2: Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If Yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3: Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period?

Q.1: Whether the deduction of a nominal amount by the Applicant from the salary of the Employees who are availing the facility of food provided in the factory premises would be considered as a “Supply of Service” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017? Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees ? Q.b: Whether ITC is available to the Applicant on GST charged by the Canteen Service Providers for providing the catering services? 

Q.2: Q.a: Whether the services by the way of non-air conditioned bus transportation facility provided by the Transport Service Providers would be construed as ‘supply of service’ by the Applicant to its employees under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 ? Q.b: Whether ITC is available to the Applicant on GST charged by the Transport Service Providers for providing the non-air conditioned bus transportation services?

Application withdrawn by the Applicant

Application is rejected

Application is rejected

Q.1. What is the HSN code for GEO MEMBRANE laminated HDPE wowen polymer lining? 

Q.2. What is the GST Rate on GEO MEMBRANE laminated HDPE wowen polymer lining?

Q 1: Classification of ‘Geo-Membrane for Water Proof Lining- Type-II as per IS: 153151:2015’ under Chapter Heading 5911 10 00.