Double taxation on freight portion of imported goods-

Goods imported and IGST levied on CIF Value (which includes freight)  Plus Basic Custom duty plus Social Welfare Cess.

IGST levied again on the freight component (Ocean Freight) on reverse charge basis.

Question Not Mentioned in the Application

Whether the Supply made by M/s. INI Studio Pvt. Ltd. would qualify for Exemption under Entry No. 3 of the Notification No. 12 / 2017 – CT as a “Service” in relation to any functions entrusted to a municipality under article 243W of the Constitution as a “Pure Service” having no element of goods so as to construe it as “Works Contract’ as defined under Section 2 (119) of the Central Goods and Services Act, 2017 (CGST Act, 2017)”?

Rejected

Q-1 What should be the Correct Classification  with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods”   or “Supply of services” on the basis of the facts  of the Whole Activity as mentioned above and Supported by the Documents enclosed / discussed here under?

Ans- The nature of Supply is Supply of Goods .

Q-2 Whether Circular No.126/45\2019-GST dated 22\11\2019 shall at all apply in the instant case if answer to Query (a) is “Supply of Service” as job Work service?

Ans- Not Answered as the nature of Supply is Supply of Goods.

Q-3 What should be the Correct HSN/SAC code Application to the said Supply?

Ans- HSN 7309

Q-4 What is Applicable Rate of Tax of GST based on Answers of Queries mentioned in Above Queries?

Ans- The Rate of GST is 18% (9% CGST & & 9% SGST or 18% IGST).

1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce

i. Drilling of Borewells for supply of water for agricultural operations like cultivation including ploughing. seeding, Planting and ploughing.

ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields.

2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry Sl. No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.

1.Whether all such contracts towards construction, O&M and other ancillary contracts which are in relation to work entrusted to MPPGCL by the Stale Government are to be taxed as composite supply as per Schedule II of CGST Act 2017 or as individual supply as ordered in case of M/s Kalyan Toll Infrastructure Ltd by Honourable Authority of Advance Ruling?
2.GST Rate applicable on Construction contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government as per Notification No. ll/2017 CT(R) as amended?
3.GST Rate applicable on O&M and other ancillary contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government as per Notification No. 11/20l7 CT(R) as amended?

(i) Can the service receiver take GST credit if the service provider has filed GSTR-1 within the time limit of section 39, but he has amended only invoice number after time limit provided under section 39 of the CGST Act, 2017?

(ii) Is the above ITC restricted in Section 16(4) of the CGST Act, 2017?

(iii) If the Service receiver can not avail ITC on these invoices, then can we get refund of the tax paid on these from the government or issue credit notes against these amended invoices to the service receiver and claim the credit back?

1. The value to be adopted in respect of transfer to branches located outside the state.

2. whether the value of such supplies can be determined in terms of the second provision to rule 28 in respect of supplies made to district unit in accordance with clause (4) & (5) of section 25 of the CGST rules, 2017?

1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce

i. Drilling of Bore wells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing.

ii. Letting out of compressors for pumping of water from the bore wells to the agricultural fields.

2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry S1.No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.