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

Whether supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy a unit of Dr.Kamakshi Memorial Hospital Pvt. Ltd., for Diagnosis or treatment during the patients' admission in hospital would be considered "Composite Supply of Healthcare Service" under GST and consequently avail exemption under Notification No.12/2017, CT (Rate) read with section 8(a) of the GST Act?

i) When goods are exported with IGST payment, should the transaction value include reimbursed expenses such as ocean freight, insurance, foreign import duties, delivery charges, and other costs incurred abroad until the goods reach their destination under DDP terms, and should IGST be paid on these expenses?

 ii) If IGST is applicable on the above-mentioned expense, can it be refunded in accordance with the provisions of the GST Act, 2017?

1. Whether the supply of medicines, consumables, implants, and medical items to In-patients as part of the treatment provided by the hospital is exempt under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as a composite supply of healthcare services?

 2. Whether the supply of medicines, consumables, implants, and medical items to Out-patients as part of the treatment provided by the hospital is exempt under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as a composite supply of healthcare services?

1. Whether the activity of development and operation of BESS when such BESS is put on a standalone basis i.e not with generation transmission and distribution utility, would amount to supply of electrical energy, and consequently be exempt from payment of GST in terms of Notification No. 02/2017-CT(Rate) dated 28-06-2017? 2. Whether the activity of development and operation of BESS when such BESS is co-located (i.e put up with generation, transmission and distribution utility) would amount to supply of electricity and consequently be exempt from payment of GST in terms of Notification No. 02/2017-CT(Rate) dated 28-06-2017 or be exigible to nil rate of duty in terms of SL. No. 25 of Notification No. 12/2017-CT(Rate) dated 28-06-2017? 

3. In the event the authority is of the considered view that the exemption shall not be available to the BESS projects whether standalone or co-located, then what will be the applicable rate of GST? Consequently, whether the applicant is required to obtain registration in the state of Tamil Nadu?

Query1: Whether any commodity exists in GST in the name of 'Sago Pulp'? 

Query2: If exists what is its HSN code and rate of taх?

1. Whether the applicant is liable to pay tax for turnover less than the threshold limit of Rs. 10 Lakhs as per the Notification No. 10/2019-СТ dated 07-03-2019? 

2. Whether the provisions of exemption as per Notification No. 10/2019-CT dated 07-03-2019 is applicable only to new registrants or applicable to existing registrants under GST, before 01-04-2019?

a. Whether the applicant is required to obtain registration in the states in which it is executing works contract using precast structures manufactured at its principal place of business in Tirupur, when it has no "fixed establishment" in such state? 

b. Whether it is mandatory to register the site address (where there is only temporary office and no fixed establishment) as additional place of business if the site address is different from the registered office address but within the same state? 

c. Whether the transportation of material used in erection of the precast structures in the construction sites in other states, amounts to supply in the absence of consideration and in the absence of two different parties involved?

 d. Whether such transportation of manufactured elements and other raw materials for site work used for erection of the precast structures would require raising of invoice? 

e. If invoice is not required, can the movement of goods shall be made according to Rule 55 (1) (c) of the CGST Rules 2017 without support of invoice but with Delivery Challan? 

f. Whether it is mandatory to specify the tax rate in delivery challan (as per Rule 55 (1)) since we undertake only works contract and the rate of tax for the same is 18%, but the rate of tax for individual components (like cement) is 28% when they are sold separately? 

g. The delivery challan and e-way bill for manufactured elements and other raw materials for site work would contain GST rates and corresponding HSN codes, which would differ from the final invoice where SAC code for composite works contract would be mentioned. Would that be considered as a mismatch between HSN/SAC codes and GST rates in e-way bill and actual invoice, which is made at stage wise completion of construction, by the tax authorities? 

h. Similarly, in cases of movement of machineries (no transfer of ownership) to work sites, where there is no permanent establishment at the respective state and only used to perform the construction service, whether the difference in HSN/SAC codes and GST rates in e-way bill and actual composite supply invoice would be considered as mismatch? 

i. What document shall be issued for return of tools, equipment’s for return from worksite to our registered office?

 j. If tools, equipment’s and accessories which are returnable after work execution should be transported under delivery challan, what is the rate to be adopted in the delivery challan and e-way bill, whether contract rate or whether GST rate of the tools and equipment’s transported? k. If we are transferring materials and equipment’s between two sites at respective state where we do not have fixed establishment, what document shall be used for transportation of the same?

Whether the applicant is eligible to claim refund under Section 54(3)(ii) of the CGST Act, 2017 for the accumulated Input Tax Credit arising due to inverted Duty Structure in respect of manufacture and outward supply of 100% Cotton Yarn (HSN 5205), where input goods and input services attract higher rate of GST compared to output supplies?

1. Whether given the composition of the applicant soap (having>60%) and its dual use nature (bathing and laundry). The Product should be classified under HSN 34011941 (“toiled soap”) or HSN 34011942 (“Laundry soap”)

Value on which GST applicability on sale of used car by them, whether on full sale value or on profit?