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

(a) Whether “Semen Sorting Services” would qualify as an exempt service under GST, similar to the exemption granted to semen doses? 

(b) Can we classify “Semen Sorting Services” under SAC code 9986?

(c) In the absence of a specific notification or classification, under which HSN/SAC code should “Semen Sorting Services” be categorized?

1. Whether the activities undertaken by the Indian Medical Association Coimbatore would be considered as business under Section 2(17) (c) of the CGST Act, 2017, even though the ultimate objective is to provide healthcare services, which are otherwise exempt. 

2. Also, whether it would be considered as a supply under section 7(1) (a) of CGST Act, even though the services are provided on the ground of principles of mutuality. 

3. Further, specifically, whether the member subscription fees collected from the members of the association is considered as a supply under GST.

1. Whether the HSN code for rice bran oil is appropriate and in accordance with GST classification norms? 

2. Whether the applicable GST rate on the edible oil is 5% or is it 12%?

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

Q1. Is the transportation of eggs through GTA services exempt, and do the RCM provisions apply in this case? Q2. Is the transport of eggs via railway services exempt? 

Q3. Is the lease of agricultural land for grazing hens exempt, and do the RCM provisions apply?

 Q4. Is the use of land along with a poultry shed for sheltering birds exempt, and are RCM provisions applicable?

Q1. Classification of the services provided by the applicant. 

Q2. Whether services provided by the applicant are exempted under S1.No.3 of Notification No.12/2017 dated 28.06.2017 as amended? 

Q3. Whether the service recipient i.e., M/s. Ariyalur Municipality is a "Governmental Authority" as per the definition of Notification No.12/2017, Central Tax, dated 28.06.2017?

Classification of goods. The issue involves determining whether the manufactured precision rubber rings qualify to be treated as 'parts' suitable for use solely/principally with sprinklers/drip irrigation systems under HSN Heading 8424.

1)Are corpus funds collected by a residential association for future contingencies treated as " consideration' under the GST Act, and do they attract GST?  

 2) Can corpus funds collected by a residential association be treated as separate and independent from monthly maintence charges for the purpose of GST applicability?  

 3) Since corpus funds are collected in advance for future contingencies, is GST payable at the time of  collection  or at the time of actual utilization of these funds?  

 4) How should a residential association account for corpus funds in its GST filing to void potential compliance issues? 98(4)

 5) Would the time of supply provisions under GST apply to corpus funds in case they are treated as advances for any potential taxable supply in the future 

6) What documentation is required to substantiate that corpus funds collected by a residential association are not consideration for a specific supply?  

 7) In case of an audit or GST assessment, how can a residential association demonstrate the non-taxable nature of corpus funds?

1)Whether the availability of exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common use of its members under entry No.77 of notification 12/2017 Central  Tax (Rate) dated 28-06-2017 (as amended) is to be ascertained on per annum basis i.e 90,000/- (7500*12) per financial  year per member or on the basis of invoicing period i.e Monthly/Quarterly Invoicing?  

 2) Whether contribution collected from members for supply of water procured through water tanker or BWSSB are covered under entry 99 of Notification.2/2017 Central Tax (Rate) dated 28-06-2017  i.e. under HSN Code 2201 and therefore  exempt?  

 3) Whether the applicant is liable to pay GST on amounts which it collets from its members for setting up a corpus fund/sinking fund which is in form of deposit. 

 4) Whether the application of deposit towards consideration at the time of actual supply of service (Capital asset purchase) can be proption to the depreciation charged in books of accounts in relation to a capital asset? 

  5) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available at the time of actual supply of service i.e when deposit is applied towards consideration? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

6) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available for sinking/ repair fund collected by the applicant from its members being in nature of advance? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

7) Whether voluntary contribution received from members for celebration of cultural festivals such as Ganesh Chaturthi, Durga Pooja, etc., is liable to GST?

1) Does the act of collecting of Corpus from Member for Capital Expenditure fall within the definition of supply U/s 7 of the CGST Act?  

 2) If the answer to the question No.1 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 

  3) If the  answer to question No.2 is affirmative then if the Corpur is collected only four times a year will be calculation of GST be done for those four months individually with respect to Rs.7,500/- exemption provided under Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 or will such Corpus amount be pro-rate for the entire 12 months?  

 4)If the answer to question NO.1 is negative, it there any liability to discharge GST on utilization of such Corpus for capital expenditure?  

5) If the answer to question No.4 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017?  

 6) If the answer to question No.5 is affirmative, will the calculation of GST be done on a proportionate share basis keeping in mind the Rs.7,500/- exemption provided by Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017  per member per month?