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

"Question1. Whether the work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL comes under the definition of supply as per section 15(2)(b) of C.G.S.T. Act, 2017?

Question2. Whether GST is to be paid to MVVNL on the full amount of work done for shifting the transmission lines by NHAI?

Question3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays GST on the entire value of work done to its contractors and also to MVVNL, then how will this payment of same amount of GST on the same transaction to two separate entities, not constitute double taxation?       

The rate applicable for the works contract service provided to the Telangana State Tourism Development Corporation Limited by way of construction of building on their land. Whether it is 12% as the Telangana State Tourism Development Corporation Limited is wholly owned by the Government of Telangana or 18% as the Telangana State Tourism Development Corporation Limited is a business entity and collecting fee from its customers.

The rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State by way of construction of building on their land. Whether it is 12% as the for Telangana State Industrial Infrastructure Corporation Limited (TSIICL) is wholly owned by the Government of Telangana or 18% as the for Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers.

1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?

2. If it is supply of Service, what is the applicable rate of GST and its SAC code?

3. If it is supply of goods, what is the applicable rate of GST and its HSN?

As to whether if goods are supplied as free replacement under guarantee period without any consideration, what would be the tax liability under GST.”?

"Question-(a)Whether providing food to the employees at subsidized price as per terms and conditions of the  employment contract, falls outside the scope of ""supply"" as the same is covered by Para 1, Schedule III  of CGST Act, 2017?

Question- (b) Whether the subsidized deduction made from the salary of employees who are availing facility of food in the factory can be considered as consideration of ‘supply of service’ by the Applicant to its employees in furtherance of business of the Applicant as per Section 7 r/w Schedule I of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017?

Question-(c) In case answer to (b) is yes, whether GST is applicable on the amount deducted from the salaries of   employees?

Question-(d) Whether the Applicant is eligible to take input tax credit on the GST charged by third party contractor for canteen services availed by it for its employees?

A.  Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

B. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on "bill to ship to" basis i.e., bill to exporter and ship to customs port. (Exporter ultimately exports the rice to foreign buyer).

C. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to the factory of exporter. (Exporter will export the rice).

1. Whether the supply of spraying services undertaken by the Applicant is covered under Notification No. 12/201 7-CT and hence, exempted from payment of tax?

2. If tax is payable, then whether Applicant can avail input tax credit of inputs and input services used for undertaking supply of spraying services?

Application has been withdrawn.

i. Whether the services provided by the company to its parent company relating to the test benches which are in the name of MRO services, be classified under heading "9987 i(a): Maintenance, Repair or Overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts"?
ii. If the answer to the above is in affirmation, then whether the Place of supply is the "location of the recipient" as per the Notification No. 02/2020-Integrated Tax dated 26th March 2020 which is the location of the parent Company (Outside India) and that can be construed as exports of services?
iii. If the answer to the first question is in negation, then we would like to know the classification of the services provided to the parent company and can it be considered as exports of services?