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

Application withdrawn by the Applicant.

I. Whether the agreement entered into by the applicant with the customers for construction of villa results in a supply of goods or services considering the fact that the entire construction is proposed to be outsourced to a contractor? 

II. If the answer to the above question no 1 is in affirmative, 

(a) whether such supply is classifiable under heading 9954 ( xii) and chargeable to CGST at 9% and SGST at 9% under Sl. No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended OR

(b) Classifiable under heading 9954 (ia) and chargeable to CGST at 3.75% and SGST at 3.75% under Sl. No. 3 of Notification No. 11/2017- Central Tax ( Rate) dated 28.06.2017?

 III. If it is held that the supply is classifiable under the heading 9954 (ia) and chargeable to CGST @ 3.75% and SGST @ 3.75% under Sl.No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, then whether the consideration for construction as per the construction agreement can be treated as value of supply when there is a separate agreement for sale of land?

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.

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)?

Application withdrawn by the Applicant.

Q1: In light of the aforesaid proposed model-I, whether the Applicant would qualify as an Ecommerce operator under Section 2 (45) of the CGST Act?

 Q 2: In the light of aforesaid proposed model-I, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q 3: In the light of aforesaid proposed model-I, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer? 

Q 4: In light of the aforesaid proposed model- II, whether the Applicant would qualify as an E-Commerce operator under Section 2 (45) of the CGST Act? 

Q 5: In the light of aforesaid proposed model- II, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q6: In the light of aforesaid proposed model-II, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer?

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of GST ARA-01 application as mentioned 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 COST Rules, 2017.

What is the HSN Code & GST Rate on sale of SPV Refueller?

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 under section 97(1) of COST Rules, 2017.