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

1) Whether the place of supply of service rendered by the Applicant is outside India? 

2) Whether the service rendered by the Applicant can be deemed to be 'Export of Services' under the IGST Act, 2017 and therefore be a zero-rated supply? 

3) Whether the service rendered by the applicant shall attract payment of any Goods and Service Tax (GST) and if yes, then amount of GST that is payable by the applicant considering the fact that major portion of the service is rendered outside India?

a) Whether the services provided by the Applicant to customers would qualify as "Goods Transport Agency" (GTA) services? 

b) Whether the services provided by the Applicant to unregistered customers through the electronic commerce operator's portal would be eligible for exemption in terms of Sl. No. 21A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 (as amended)?

1. Whether the actual value charged for 'transfer of land' is available as per sale deed and the actual value for construction of residential houses is available as per construction agreement, can GST be charged @ 18% as per Entry No. 3(xii) of Notification No. 11/2017-CT(Rate) r/w Notification No. 11/2017-ST(Rate) only on the amount charged in construction agreement(with corresponding benefit of input tax credit) instead of charging GST @ 1.5%/7.5% as per Entry No. 3(i) and 3(ia) on 'total amount charged' as per Notification No. 11/2017-CT(Rate) r/w Notification No. 11/2017-ST(Rate); 

2. If GST is to be charged@ 1.5%/7.5% as per Entry No. 3(i) and 3(ia) as per Notification No. 11/2017-CT(Rate) r/w Notification No. 11/2017-ST (Rate) without input tax benefit, can the 'amount charged for the transfer of land' at least be considered as per sale deed instead of deemed value of one third of total amount charges?

1. We are manufacturers of Indian made foreign liquor (Whiskey, Brandy and Rum). Are we eligible for concessions in the form of reduced rate of tax on purchases of packing and raw material (i.e. 0.05 % CGST / SGST each or 0.10% IGST) allowed to registered recipients for export by the government of India vide notification no.40/2017-Central Tax (Rate) and notification no. 41/2017-intergrated Tax (Rate). Kindly convey your opinion and clarify in this regard.

 2. If we are not entitled to benefit against these notifications, are there any other clauses/concessions/notifications under which we can claim benefit?

1. Whether the manufacture and sale of the product NIRA or “NIRO” is liable to GST. 

2. If liable, the appropriate HSN classification under the GST Tariff and the applicable rate of GST. 

3. If exempt, the relevant exemption notification or classification under which such exemption is available.

Question: - 1. Whether the service of providing students to foreign universities against commissions from them comes under Export of services and no GST is chargeable and whether refund can be claimed on the accumulated input tax credit?

Question: - 2. Are the fees charged from students is ancillary service is it liable to GST? 

Question: - 3. In case where no fees is charged from the students under promotional offer, how GST will be attracted in this transaction?

Question-1: - Classification of ElectroInk supplied along with consumables under GST. 

Question-2: - Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract.

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment?

 2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment? 

2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

Whether ITC is admissible for the goods or services utilized for the construction of warehouse or shed from which storage and warehousing services are provided as furtherance of business or provided on rent.