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

Whether Notification 13/2020-CT (e-invoicing) applies where a registered parent/guardian/enterprise furnishes GSTIN and pays consideration; held applicable to genuine B2B supplies, but Authority declined to endorse the premise that every fee-paying registered person is automatically the "recipient" under Section 2(93)(a), since that determines place of supply (outside Section 97(2)); ITC eligibility in recipient's hands held independent of supplier's e-invoicing obligation.

GST rate on job work services for handicraft goods (5% concessional rate held applicable only while applicant is registered and goods are genuinely handmade); classification of resin statues (held under HSN 3926, not 9703 - not "original sculptures"); exemption for deities of marble (Ch. 68) and wood (Ch. 44) under Entry 124 of Notification 10/2025-CT(R).

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

What is the output GST rate for loading of ballast which is stacked adjacent to the railway tracks into the railway wagons which is stationed on the railway track by using JCB loader ( machinery).

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); jurisdictional officer's legal opinion favoured exemption (Entry 87), but Authority ruled dried/taxable @5% - storage in dry/ventilated godowns held to amount to drying; Gujarat AAR ruling in Akshar Traders distinguished as non-binding under Section 103.

Applicability of GST rate (12% at tender/bid date vs. 18% post 18.07.2022 under Notification 03/2022-CT(R)) on an ongoing composite works contract; applicant withdrew the application at the personal hearing with liberty to file afresh - no ruling given.

Applicability of GST rate (12% at tender/bid date vs. 18% post 18.07.2022 under Notification 03/2022-CT(R)) on an ongoing composite works contract; applicant withdrew the application at the personal hearing with liberty to file afresh - no ruling given.

Whether the seeds qualify as "fresh" (NIL, Entry 87 of Notification 10/2025-CT(R)) or "dried" (5% GST, Entry 71 of Notification 09/2025-CT(R)); ruled fresh/exempt (NIL GST) under Entry 87 - Authority accepted that no drying/processing occurred; Gujarat AAR ruling in Akshar Traders (persuasive, not binding under Section 103) supported the conclusion.