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

1. Whether the sharing of amounts by the Applicant to its members who act as facilitators constitutes a "supply" as defined under Section 7 of the CGST Act, 2017, and accordingly attracts levy of GST under Section 9 of the CGST Act, 2017 read with the Kerala State GST Act, 2017? 

2. Whether any GST is leviable on any transactions made between the Applicant and its members including those who act as facilitators? 3. What is the classification of service if the answer to (1) and (2) is in the affirmative?

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of COST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.

Whether supply of manpower service to both Government Polytechnic, Bhubaneswar and RWSS Division, Office/ Sub-Division Office across Odisha under Addl. Secretary to Government & Administrative Officers, OWSM are exempted from GST as per Sl. No. 03 of Notification No. 12/2017-СT (Rate) dated 28.06.2017.

Application withdrawn by the Applicant.

Can we claim GST refund under "Any other" category in case if we have already filed a NIL refund application inadvertently under a particular category (Refund of ITC on export of Goods & Services without payment of Tax, in the present case)?

a) Whether the supply of unprocessed, unbottled water by prestige Northwest Country Owners Associations to its members- sourced from its own borewells and supplemented by third- party procurement at INR 0.05 per liter and distributed without any processing - is exempt from GST Under Entry 99 of Notification No.2/2017-Central Tax (Rate), read with Section 11(1) of the CGST Act, 2017?

 b) Whether the charges collected for the supply of unprocessed water should be included in the aggregate turnover for determining the INR 7500 per month per member threshold for GST applicability on services provided by Resident Welfare Associations (RWAS)?

 c) If GST is applicable, what would be the applicable rate of GST on the supply of unprocessed water by M/s PNWCОА.

Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall?

 (a) B20 (Biodiesel 20% + HSD 80%) 

(b) B30 (Biodiesel 30% + HSD 70%) 

(c) B40 (Biodiesel 40% + HSD 60%) 

(d) B50 (Biodiesel 50% + HSD 50%) 

(e) B60 (Biodiesel 60% + HSD 40%) 

(f) B70 (Biodiesel 70% + HSD 30%)

a) Whether Marginal Scheme is Applicable to me on used car purchase and sale? 

b) HSN Code and Rate of Tax and Assessable Value? c) Any other Suggestion?

Whether rebates received from HSBC for payment of Excise duty through Corporate Card, is liable for GST?