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

Q-1 whether the project Development service (i.e Detailed Project Report service) and project Management Consultancy services (PMCS) Provided by the Applicant to recipient under the Contract for SUDA And the Project Management Consultancy services (“PMC”) under the Contract for PMAY would  Qualify as an Activity in relation to Function entrusrted  to Panchayat or Municipality  under Article 243G or Article 243W respectively, of the Constitution of India?

Ans- No.

Q-2 if Answer to Question  is in Affirmative, would such Services provided by the Applicant Qualify as “PURE services (excluding works Contract service or other Provided in serial number 3 of  Notification No. 12/2017 –Central Tax (RATE) dated 28 june,2017 as amended (S.No.3A)  by Notification No.2/2018 Central Tax (RATE) dated25 January, 2018 issued under Central Goods And Services TaxAct,2017 (CGST) and Corresponding Notification No.KA.NI.-2 843/Xi-9 (47)/ 17-U.P Act-1-2017 –Order –(10)-2017 Lucknow dated June30, 2017 issued under Uttar Pradesh Goods And Services TaxAct,2017 (UPGST Act), where The project cost includes the cost of service rendered along with reimbursement of cost of Procurement of goods for rendering such service, and, thus be eligible for Exemption from levy of CGST and UPGST, respectively.

Ans- Not applicable

1. What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST?
2. Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?”

What would be the classification of “Flavored Milk”?

    
The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

The issue relates to applicability of Entry 3(vi) & 3(ix) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees Etc.) provided by hospital would be considered as "Composite Supply and accordingly eligible for exemption under the category "HEALTH CARE SERVICES” ?

Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
(supply of “Solar HT XLPE & LT XLPE Cables”, for use as Parts in the manufacture of Solar Power Generating System)

The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
(supply of “Solar DC Cables”, for use as Parts in the manufacture of Solar Power Generating System)

1. Whether NID would qualify as ‘Governmental Authority’ as defined under the Integrated Goods and Services Tax Act, 2017?
2. Whether NID is liable to pay GST on procurement of following services under reverse charge mechanism, in view of the exemption granted in Sl. no.3 of Notification No.12/2017–Central Tax(Rate) or Sl.No.3 of Notification No.09/2017–IGST (Rate) ?
•    Security services received from any person other than body corporate as per Notification No.13/2017 – Central Tax (Rate)
•    Access to e-books/e-database from service provider located outside India as import of service as per Notification No.10/2017 – IGST (Rate)
3. Whether NID is required to be registered as a tax deductor under GST as per the provision of Section 24 of the CGST Act?