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

A. Admissibility of Input Tax Credit (ITC) on Direct Expenditures for Second-Hand Vehicles. (i) In view of the Notification No. 8/2018-Central Tax (Rate) dated 25th January 2018, the applicant would like to get clarification as to whether the input tax credit would be available on inward supplies of goods or services which are in the nature of direct expenditures like spare purchases, repairs and refurbishment costs of vehicles, etc., except on purchase of old or used motor vehicles as mentioned in para 2 of the notification.

 B. Admissibility of Input Tax Credit (ITC) on Other Common Business Expenses and Capital Goods. (ii) In view of the Notification No. 8/2018-Central Tax (Rate) dated 25th January 2018, the applicant would like to get clarification as to whether the input tax credit would be available on inward supplies of other goods or services except on purchase of old or used motor vehicles as mentioned in para 2 of the notification. That is, whether credit of input tax available on inward supplies of goods or services like office/ showroom rent, telephone, advertisement, professional charges, capital goods, etc., except that on inward supply of old or used motor vehicles.

(i) Whether GST is applicable on the centage charges collected being the centage charges levied for consulting services provided to a Government entity which is covered under Article 243G/243W of the Indian constitution (12th schedule) 

(ii) Whether the company can claim refund of GST already paid for the year 2017-18 onwards?

withdrawal

a. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Jivvij Samaara Black Tea Leaf 5 kg Pouch being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

b. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Samaara Premium Ctc Leaf Black Tea 250 gms Jar, 500 gms Jar & 900 gms Jar being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above?

 c. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Premium Lemon, Jasmine and Mint Green Tea being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

d. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Herbal Tea (Chai Vedic) being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

e. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Pyramid Tea Bags being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

f. Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Flavoured Black Tea (Saffron Tea & Rose Tea) being the principal supply will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above? 

g. If future, if we supply Jivvij Samaara Masala Instant Premix Tea sachets with any other product having rate of tax at 5% being the principal supply, will be considered as the “Composite Supply” or “Mixed Supply”? What will be the rate of tax for the above?

 h. What will be HSN code to be used by us in above case

What is the HSN and GST Rate applicable on supply of imitation zari thread or yarn (also known as 'Metallic Yarn', 'Zari Badla' or any other name in trade parlance) made from Plastic Film / Lacquered Coated Polyester film with Aluminium Metal?

i. Whether any significant difference is there between "Metalized Yarn" and "Metallic Yarn" or both are one and same and what will be their Classification? 

ii. Whether the Supply made of Badla / Imitation Jari / Metallic Yarn made from Micro Slitting process done on Plain Polyester Film or Metalized Polyester Film or Metalized & Lacquered Film will fall under merit classification under HSN 56050090 or 56050020?

 iii. If the answer to Question No. 2 mentioned above is 5605 0020, then whether the Applicant is eligible for concessional rate of 5% w.e.f. 27.07.2023? 

iv. If the answer to Question No. 2 mentioned above is 5605 0020, then whether the Applicant is eligible for Refund on "Polyester Yarn", Lacquered Film, Chemicals, Packing Material, and Coal etc. till Dt. 19.08.20237?

 v. If the answer to Question No. 2 mentioned above is 5605 0090, then whether the Applicant is liable to Rate of 12%? 

vi. If the answer to Question No. 2 mentioned above is 5605 0090, then whether the Applicant is eligible for Refund on "Polyester Yarn", Lacquered Film, Chemicals, Packing Material, and Coal etc.?

1. Classification of Goods/ Services (Please read with connecting question no.2). 2. Whether Supply of 'Masala Pan' is a Composite Supply with Principal Supply as Betel Leaf and other components as ancillary supply?

1. At what rate of tax the liability should be determined on services provided by us to main contractor (builder/developer) effecting civil construction work for low cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017? 

2. Under which head we should classify our Services to execute civil construction contract for low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project? "

"1. Whether GST would be applicable on canteen facility provided by a KSB Limited to its employees using a third-party canteen services provider?

 2. In case GST is applicable on Canteen services provided by KSB to its employees, whether GST would be applicable if KSB Limited does not recover any amount from employee for providing canteen facility? 3. In case GST is applicable on Canteen services provided by KSB to its employees, whether GST would be applicable if KSB Limited recovers from employee’s part or whole of the cost charged by the canteen service provider to KSB? "

"1. whether hostel services to the students for providing lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act. 

2. whether supply of such service is eligible for exemption under Sl. No. 14 of Notification No. 12/2017-CT (Rate) dated 28/06/2017 as amended time to time (hereinafter the Exemption Notification).

 3. whether supply of such service is eligible for exemption under circular no. 32/06/2018 dated 12/02/2018. 

4. whether supply of such service will be covered under SAC 9963 as defined under CBIC press release dated 11/06/2018."