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

(a) Whether the services provided by the applicant by way of providing services under National Mental Health Mission is exempt under GST under Sr No 1 of Notification No 12/2017- Central Tax (Rate)? 

(b) Whether the services provided by the applicant by way of providing services under National Mental Health Mission is exempt under GST under Sr No 72 of Notification No 12/2017- Central Tax (Rate)? 

(c) Whether the services provided by the applicant by way of providing self-defence training for women (i) as per the order of the Gujarat Police; (ii) self defence programme under Surakhsha Setu Programme by Gujarat Police (iii) Self Defence training for females by State Project Office implemented through Education Department, Govt of Gujarat is exempt under GST under Sr No 72 of Notification No 12/2017- Central Tax (Rate)? 

(d) Whether the services provided by the applicant by way of providing conducting training programme for training to Goldsmiths provided to Gujarat Matikaam Kalakari and Rural Technology Institute (or the institutes Conducting training and seminars for Prime Minister Vishwakarma conducted by Government and Semi Government institutions) is exempt under GST under Sr No 72 of Notification No 12/2017-Central Tax (Rate)?

(e) Whether the services provided by the applicant by way of providing vocational training at Kasturba Gandhi Balika Vidhyalay is exempt under GST under Sr No 72 of Notification No 12/2017-Central Tax (Rate)? 

(f) Whether conducting seminar for development of women is exempt under Sr No 71 or under Sr No 72 of Notification No 12/2017-Central Tax (Rate))? 

(g) Whether (a) Providing vocational training and (b) Providing computer or ITI Training is covered under No 69 or under Sr No 66 or under Sr No 72 of Notification No 12/2017- Central Tax (Rate))? 

(h) Whether the services provided by the applicant by way of yoga camp is exempt under GST under Sr No 1 of Notification No 12/2017- Central Tax (Rate)? 

(i) Whether the services provided by way of providing training to agriculturist is exempt under GST under Sr No 54 of Notification No 12/2017-Central Tax (Rate)? (j) Whether conducting seminar for (a) deaddiction (De toxification) of tobacco and drugs; (b) Conducting training for cleaning and sanitation (c) blood donation camp (d) Road safety training is exempt under Sr No 1 of Notification No 12/2017-Central Tax (Rate))?

Whether the amount from the transporters as a compensation for loss would be considered as a “Supply of services” by the applicant as per para 5(e) of Schedule II of Section 7 of Central Goods and Services Tax Act, 2017?

Q.1. Whether statutory deposits of Net Present Value (NPV), Compensatory Afforestation, Dwarf Plantation, Site Specific Wildlife Conservation plan, Plantation of Dwarf Species and various other charges as specified in detail at Table- 1 at para 21 of statement of facts with Compensatory Afforestation Fund Management and Planning Authority, Government of Odisha / Govt. of India ("CAMPA Fund") for obtaining forest clearance certificate is a “consideration” against “supply of services” under section 7 of the CGST Act and corresponding OGST Act? 

Q.2. Alternatively, If the answer to the question (A) is affirmative i.e NPV being of the nature of consideration against supply of service, then whether same is exempted, vide entries at Sl. Nos. 4 & 5 of Notification No.12/2017-CT (Rate) dated.28.06.2017? 

Q.3. If the answer to the question (A) is affirmative and (B) is negative, whether such deposits will liable to Goods and Service Tax as forward charges or under reverse charge basis as provided in Section 9(4) CGST & corresponding OGST Act 2017 and rules made thereunder?

withdraw.

(a) Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as "fresh" Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled”? 

(b) Alternatively, whether Psyllium Seeds (Isabgol) as discussed above qualifies as "goods of seed quality" and are exempt from GST under Entry 77 (HSN 12) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025?"

Q.1 Which rates of GST should be applied in the invoice raised for delivery of Beneficiated (Washed Coal) to MAHAGENCO?

Q.2 Whether the Invoice should be for 18% for the entire transaction or 5% (RCM) / 12% forward charge for transportation and 18% for the beneficiation and loading services under the agreement? 

Q.3 In spite of the notification dated 2/2018- Compensation Cess dated 26th July 2018 regarding charging NIL Compensation cess on Coal rejects supplied by a coal washery, arising out of coal on which compensation Cess has been paid and no input tax credit thereof has not been availed by anyone, Can MAHAGENCO charge Compensation cess on sale of rejects to the Applicant company i.e. MAHARASHTRA State MINING CORPORATION LTD (MSMC) applicant company?

 Q.4 IN the chain of back-to-back transactions, should the applicant company charge Compensation cess on sale of rejects to the contractors?

Whether medicines, consumables, implants and other allied items supplied by hospitals to in patients is exempt under GST law under “Healthcare Services”?

1. Applicability of Notification No. 16/2021 Central Tax (Rate) to MCGM for withdrawal of exemption from GST (In continuation with Notification No. 12/2017 Central Tax rate). 

2. GST Rate for the same.

1. The works contract services were provided in Madhya Pradesh by us, we have already issued invoices as – SGST and CGST to main contractors with our ISD Number (Ignorantly in MP), further main contractors have already taken set off while filing their monthly returns , now since they are not able to claim the set off from my ISD invoices. Is it possible to raise the invoice from Maharashtra (HO) to MP Main contractors as IGST Invoice Works contract bill? Further is it possible for main contractor to claim IGST set off with the above IGST bills. 

2. Is it possible to rectify the mistake made while at the time of Registration selecting ISD Registration instead of Regular Registration with that effective date? And further allowed to file GST Return for the above period. If not how to claim MP input GST set off in Maharashtra, which is reflected under our ISD Number of MP.

1. The works contract services were provided in Madhya Pradesh by us, we have already issued invoices as – SGST and CGST to main contractors with our ISD Number (Ignorantly in MP), further main contractors have already taken set off while filing their monthly returns, now since they are not able to claim the set off from my ISD invoices. Is it possible to raise the invoice from Maharashtra (HO) to MP Main contractors as IGST Invoice Works contract bill? Further is it possible for main contractor to claim IGST set off with the above IGST bills. 

2. Is it possible to rectify the mistake made while at the time of Registration selecting ISD Registration instead of Regular Registration with that effective date? And further allowed to file GST Return for the above period. If not how to claim MP input GST set off in Maharashtra, which is reflected under our ISD Number of MP.