Determination of correct classification of lamp oil

Whether levying GST 5% (SGST2.5% and CGST2.5%) on the invoice amount which includes the foods as well as the packaged drinking water bottle (the rate of which more than the MRP printed on the bottle) as ordered by the customers treating the entire transaction as providing restaurant service is legally correct?

(i) As to whether trading of Particulate Matter Permits vide Bill of Supply No. 1 dtd. 05.10.2024 is liable to tax under the GST Act or not? 

(ii) If yes, then it is Goods or Services under the GST Act? (a)If it is goods, then as to whether trading activity of Particulate Matter Permits is covered by which HSN Code and rate of GST? (b)If it is services, then as to whether trading activity of Particulate Matter Permits is covered by which SAC code and rate of GST?

We would like to know the HSN code and classification for the following items which are manufactured by us and what will be the applicable GST Rate under SGST and CGST.

1. Whether the Compensation received by the Applicant basis the order passed by the Arbitrator qualifies as “Actionable claims” falling under Schedule III of the CGST Act? 

2. If not qualified as “Actionable claims” what is the time of supply?

(1) Whether renting of aircraft without operator can be classified under HSN code 9973-Leasing or rental services without operator-Sl. No. 17(iii) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended? 

(2) If the answer to question 1 is No, whether renting of aircraft without operator can be classified under HSN code 9973- Leasing or rental services without operator-Sl. No. 17(viia) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended? 

(3) What will be the GST rate applicable on the leasing of helicopter/aircraft services provided by the company?

Whether the afforestation/plantation services provided by CGRVVNL to the mining companies of the Government of India (such as Coal India Ltd, NMDC Ltd.) is Exempt from GST under Entry No.4 or 5 of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 or NIL rage under entry No.24(i) of Notification No. 11/2017- Central Tax (Rate)? Or Exempted under any other provision of law and regarding the Specific SAC of the said Service?

To understand the GST liability on Captain of Ports for various services provided by them?

withdrawal

Whether the Input Tax Credit (ITC) of Integrated GST (IGST) paid on the import of goods, where payment to the foreign supplier is deferred beyond 180 days from the date of invoice but made within the time limits permitted under FEMA and RBI guidelines, remains admissible under Section 16 of the CGST Act, 2017, or is required to be reversed as per the second proviso to Section 16(2) read with Rule 37 of the CGST Rules, 2017.