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

(1) Classification of Rapigro under the Customs Tariff Act, 1975;

(2) Classification of Rapigro under the Central Goods & Services Tax Act, 2017;

(3) Rate of tax payable on Rapigro.

The applicant has asked the Clarification and applicable rate of GST and / or Compensation Cess on our product “Dhariwal” i.e. ‘Tobacco pre mixed with lime.

Whether the applicant is required to take separate registration for each type of business e.g., manufacturing/reselling/providing services carried on from same place of business and whether the applicant is entitled to get separate registration for each type of businesses carried on from same place of business.

Whether the applicant being a Fair Price Shop is liable to charge GST from the State Government against the supply made by them and whether the supply of “S.K.Oil” along with charges like dealer’s commission, dealer’s transport charges, stationary charges, H & E losses etc. would be treated as a composite supply wherein the principal supply would be the supply of “S.K.Oil”.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

Whether input tax credit against inward supply of input/input service used for construction of warehouse can be claimed and utilized to pay tax on the outward supply of services provided by way of renting of said warehouse.

Application is rejected on the question of requirement of registration of the applicant in the state of Assam.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

(a) Classification of goods i.e. Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers

(b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No.78 and tariff Item 1106 of Part A of exempted goods, and tariff item 1106 in S.No.59 of Part C in Schedule of The said Act.

(C) Determination of the liability to pay tax in respect of the said goods, tariff no.1106 as mentioned in Sl.no.78 of Part A of exempted goods, and Sl. No.59 of Part C of Ist Schedule to the Act.

(D) Whether such trader/dealer is required to be registered?