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

To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 39181090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% ll 4% (CGST) and 14%(SGST)] respectively in terms of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax(Rate) dated 28.06.2017 or tax/ any other rate as may be applicable as per law.   If the PVC Cushion mats are received by the Applicant f om their supplier in roll form under HSN Code 39181090, would its cutting to size, as per the requirement of the buyers and packing make it a different product for classification and tax purposes?

Application has been withdrawn.

Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017  Central Tax

1.Rate and Classification of Salted and flavored Potato Chips.
2.Rate and Classification of Potato Sev (Aloo Sev)
3.Rate and Classification of Potato Chivda
4.Rate and Classification of Potato Sing Bhujiya
5.Rate and Classification of Sev Mamara (Roasted Puffed Rice mixed with Nylon Sev)
6.Rate and Classification of Chana Daal (Fried Split Bengal Gram)
7.Rate and Classification of Gathiya
8.Rate and Classification of Khatta Mitha Chevda Mixture
9.Rate and Classification of Potato starch

1. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container)'? or

2. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)

1.Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-06-2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container)'? or
2.Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)'

1.Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?
2.If the activity is not liable to GST, what is the legal basis of non applicability?
3.If taxable it will be classified under which Service & what will be the Service Accounting Code?
4.What will be the value on which GST will be payable? Whether any abatement available?
5.What will be the rate of tax on which GST will be payable?
6.Whether Input Tax Credit will be available or not?

Applicant has withdrawn the application.

Considering the expression 'any amount that the supplier is liable to pay' in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.

Classification of the product "Walltop Computer"
a. Intel 10th / 11th Generation i5/i7 processor with 16GB memory (expandable to 64GB)
b. Internal storage of 1TB SSD (Expandable to 2TB) Storage
c. WIFI / Bluetooth / USB and HDMI user interfaces
d. 4G / 5G compatible LTE Module that enhances its connectivity to the mobile networks.
e. Optimized in-house developed system integration processor controller, a proprietary design.
f. Built-in array microphone and wireless microphone modules for user interaction.
g. Integrated high intensity (1200 lumens) LED optical Projection system with a life of 30000 hours acting as a display.
h. The projected interactive display size is 120-inch diagonal - the biggest for any computer.
i. Enables any wall surface as an interactive environment for collaborative meetings in conjunction with above.
j. Allows to connect with blue tooth keyborad and IR pen to provide input by the users.