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

Whether service by way of job work on textile or fabric owned by others is taxable at 5% as per S.No.26 (i)(b) of Notification 20/2017 CT (Rate) dated 22.08.2017?

Whether GST registration can be granted to multiple unrelated business, each allotted a distinct, identifiable and demarcated seat with unique seat numbers and time slots, at the same address as their “Principal Place of Business”, provided that: • The address is used as a virtual office, allotted for a fixed time slot per day, week or fortnight (e.g. one hour, two hours or more as mentioned in the leave and licence agreement). • Proper documentation such as sub-rental/sub-lease agreements is executed and available. • Books of accounts are maintained and managed by the service provider firm and/or an authorised representative on behalf of the taxpayer upon grant of GST registration. • The clients are either legitimate service providers and /or suppliers of goods and /or both/e-commerce sellers working remotely from various states. • Applicant raises an invoice to the clients. • No physical stock is stored at the premises; however, the client will provide the address of a warehouse either of his own/rental or belonging to an e-commerce operator (e.g. Amazon, Flipkart) as their additional place of business.

(1) Whether subsidized deduction made by the applicant from the employees and workers towards canteen facility provided by the canteen service provider at the canteen facility would be considered as a ‘supply’ by the applicant under the provisions of Section 7 of the CGST Act, 2017 and GGST Act, 2017.

Whether the service of renting of Residential building provided by the Applicant to the Lessee, an unregistered person, for use as residential accommodation for the students and working professionals (“the Residents”), is exempt as per S. No. 12 of the Exemption Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017 and corresponding exemption notification issued under the Gujarat State GST Act?

 2. If the answer to above question is in negative, who shall be the person liable to pay GST on the impugned service of renting of residential dwelling and what shall be the applicable rate of GST thereupon?

"1. Whether the Supply of Services as specified in the facts of the case is termed as ‘Export of Services’ as per Section 2(6) of IGST Act, 2017? 

2. If not covered in (1) above, whether the same falls under the provisions of entry 12AA in Notification No.09/2017 – Integrated Tax (Rate) as notified by the Notification No.20/2019 – Integrated Tax (Rate) dt. 30/09/2019? "

"Question 1: Whether the nominal amount recovered by the Applicant from the salary of the Employees for providing the canteen facility in the factory premises would be considered as a 'supply of service' under the provisions of the Central Goods and Services Tax Act, 2017? a. In case answer to above question is yes, whether GST is payable thereon. b. Whether input tax credit (ITC) is available to the Applicant on GST charged by the Canteen Service Providers for providing the canteen services?

 Question 2: Whether the nominal amount recovered by the Applicant from the salary of employees for providing the non-air-conditioned bus transportation facility would be construed as 'supply of service' under the provisions of the Central Goods and Services Tax Act, 2017? a. If answer to above question is yes, whether GST is payable thereon? b. Whether ITC is available to the Applicant on GST charged by the Transport Service Providers for providing the bus transportation services?"

Paddy Godown Rent-Taxable or Not.

1. We are collecting 5% GST on Quick Lime and Hydrated Lime having purity less than 98%. But there is lot of confusion regarding the GST rate whether GST rate is 5% or 18%. 

2. GST rate of Quick Lime and Hydrated Lime having less than 98% purity - AAR Ruling required.

Requesting for GST exemption in respect of an escrow deposit account to be opened and operated by them solely to facilitate forwarding of freight amounts as deposited by shippers to the accounts of carriers without any deduction.

1.Whether the TAX INVOICE raised by us for the non- monetary benefits/perquisites received is valid under GST Act? 

2.Whether value on which TDS deducted under section 194R of Income Tax Act should be considered as SUPPLY? 

3.If the same termed as SUPPLY, then let us know whether it is being construed as supply through any Notification or under any section of GST Act?