Question-1: - Classification of ElectroInk supplied along with consumables under GST. 

Question-2: - Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract.

Question: - 1. Whether the service of providing students to foreign universities against commissions from them comes under Export of services and no GST is chargeable and whether refund can be claimed on the accumulated input tax credit?

Question: - 2. Are the fees charged from students is ancillary service is it liable to GST? 

Question: - 3. In case where no fees is charged from the students under promotional offer, how GST will be attracted in this transaction?

Whether ITC is admissible for the goods or services utilized for the construction of warehouse or shed from which storage and warehousing services are provided as furtherance of business or provided on rent.

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment? 

2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment?

 2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

1-Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section 17 of the MGST ACT/CGST ACT(CGST/SGST/IGST) to the supplier of goods/ services on the construction of the break water wall, which is an important and integral part of the existing jetty and very much required for the purpose of safety and longevity of the jetty and it imperative for making the existing jetty as fully workable as an all-weather jetty and hence improves the operational efficiency of the applicant. 

2-Whether on the facts and circumstances of the case, as per the law and scope of work, the works contract services which the KLPL intends to procure is not predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) and the services of the works contract by the contractor is covered under item (vii) of serial No.3 of Table of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended by Notification No. 31/2017-Central Tax (Rate) dated 13th October, 2017.

The issue involved determination of whether various services procured by the Board, which are directly and exclusively related to the conduct of examinations, qualify for exemption under GST law. The applicant sought clarity on applicability of exemption to outsourced services forming an integral part of the examination process. The ruling examined whether such services fall within the scope of “educational institution”–related exemptions.

M/s. Imperial Graphics Private Limited is a Private Limited Company providing various services including Leasing out of properties. The Applicant is the owner of two residential property situated at No.70 and 71 Sri Balaji Nagar, Kalapatti, Coimbatore 641048 and has been remitting property tax dues regularly in Assessment Nos.162/008/908303, 162/008/908304 and 162/008/908305 and 162/008/910964. The Applicant leased out the building property situated at No.70, Sri Balaji Nagar, Kalapatti, Coimbatorc-641048 to DR NGP Research and Educational Trust, Coimbatore since 2023 by way of a RentaNo. 63/ARA/2025, dated 17.12.2025l Agreement renewable yearly for the purpose of Hostel facility. At present, there are 60 students of the college run by the Educational Trust, who arc occupying the hostel. The Applicant is yet to lease out the residential property situated at No.71, Sri Balaji Nagar, Kalapatti, Coimbatore-641048 to the Applicant's Tenant namely, Dr NGP Research & Educational Trust, Coimbatore. The Applicant's Tenant is an Educational Trust and the Applicant's tenant has been running a residential hostel with a philanthropic motive and purpose for providing a safe, secure, and a "home away from home" environment for college students.

1. Classification/HSN: Whether the Applicant's biodegradable bags are classifiable under Chapter 39 (if of plastic/compostable polymer) or Chapter 48 (if of paper), and the appropriate HSN therein.

 2. Rate of tax & applicability of notification: Whether supplies of the said biodegradable bags are covered by the entry "Paper Sacks/Bags and bio-degradable bags" (Ch. 39, 48) in Schedule I of Notification 9/2025-CTR, attracting 5% GST (2.5% CGST + 2.5% SGST), w.e.f. 22-Sep-2025.

M/s. Gopi Damodaran is a propreitary concern providing various services including Leasing out of properties. The Applicant is the owner of a residential property situated at SF No.1056/1A2/SITE No.1, Aarudhra Qunita, Kalapatti East, Coimbatore where the building is yet to be leased out as Hostel Facility by way of a Rental Agreement renewable yearly. The Applicant would like to provide the residential property on lease to a prospective tenant intending to run hostel for students and working person with a philanthropic motive and purpose for providing a safe, secure, and a "home away from home" environment for college students and working persons.