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

1.We need to know the Tax percentage of PSA Medical Oxygen generation plant.
2.We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly.
3.We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.

In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also not be availed on such purchase, if so the case, whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017?

1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller

Whether the project management consultancy services provided by the applicant to  Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from January 2018 under Sr. No. 21(ia), under Service Accounting Code (“SAC”) 9983  stating “Other professional, technical and business services”, of Notification No. 11/2017- C.T. (Rate) dated 28.06.2017, as inserted vide Notification No. 20/2019-C.T.(Rate), dated 30.09.2019 since the said amendment is clarification to the amendment  made vide Notification No. 1/2018 – C.T.(Rate) dated 25 January 2018 reducing  GST rate for service of exploration, mining or drilling of petroleum crude or natural gas or  both to 12%

1.The tax rate for providing service of Coastal and transoceanic water transport
2.Whether input Credit of Goods & Service can be claimed? 

1. In view of the description of the work order of the Central Railway Department carried out by the tax payer, whether the Notification No. 31/2017-C. T. (Rate) dated 13.10.2017, in respect of composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST as per sub clause (Vii) of the clause 119 of Section 2 of the CGST Act 2017 is applicable to the Tax Payer.?
2. What will be the GST Rate applicable to the tax payer as per attached work order?

NHAI has awarded a contract for construction of road to the applicant vide letter dt 01.05.2017 for agreed price of Rs. 65,90,98,099/- which included VAT Tax as tender was awarded before the appointed date.  However, during the course of completion of service, i.e. construction of road as per contract, there happens escalation in value.  Such escalation in value is added to the contract value as per the terms of the tender notice which read as under: 19.10.04:- The contract price shall be adjusted for increase or decrease in rates and price of labour, cement, steel, plant, machinery and spares, bitumen, fuel and lubricants and other material inputs in accordance with the principles, procedures and formulae specified therein.  Question based on these facts is as to whether such escalated value shall be added to the taxable value u/s 15 of the act or otherwise?

Whether Goods and Service Tax will be applicable on the consideration and the rate of GST.

I) whether tax is applicable on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)

II) Rate of Tax if the same is taxable

III) Admissibility of Input

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether the applicant is providing services to State Government and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.