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

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”.

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.

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.

1. In the facts and circumstances of the case, whether the transfer of title of goods by the applicant to its customers or multiple transfers within the FTWZ would result in bonded warehouse transaction covered under Schedule III of the CGST Act, 2017 r/w CGST Amendment Act, 2018?

2. Whether the Integrated Tax (IGST) circular no.3/1/2018 dated 25.05.2018 is applicable to the present factual situation?

(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?

1.What is rate of GST for used/Running Wind Turbine Generator (WTG)/ Wind Mill with accessories to sale purpose?

2 What are HSN code 8 digits of Wind Turbine Generator (WTG)/Wind Mill?

3. What is Rate of GST for "Wind Turbine Generator (WTG)/Wind mill installed Land"?

4. What is HSN cade 8 digit of Wind Mill installed land?

1. Whether the supply of raw water and its incidental charges are liable to be taxed under the prevailing GST Laws,

2. Whether the Maintenance charges for usage of common facilities are liable to be taxed under the prevailing GST laws.

3. Whether the Participatory Infrastructure development Scheme (PDP) charges are liable to be taxed under the prevailing GST Laws.

4 Whether the interest collected towards delayed payment for upfront ease premium and Differential lease premium are liable to be taxed under the prevailing GST Laws.