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

Whether the "Commission" received by the Applicant in the convertible foreign exchange for rendering services as an "Intermediary" from overseas clients, on account of....
a.  Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an "export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
b.  If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an "intra -state supply" under Section 8(1) of the IGST Act read with Section 2(65) of the MGST Act. Attracting CGST/MGST? And at what rate? 

Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?”

Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.

This application for Advance Ruling is being filed seeking the rate of IGST on vessel charter hire charges?

Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services?”

Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?

Can we file GST ITC-02 return and transfer unutilised ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?

(a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract.
(b) Whether the situation would change from (a) above if the Director also is a part time Director in other company also.

1.Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax?

2.If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency?

3.If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%)

What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. No. 69 and Sl. No. 72 of the notification 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017.

1. What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ?

2. What would be the applicable rate of GST and Cess for the said supply ?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020

1. Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.

2. What is the classification of such trade advertisement material if the transaction is supply of goods?

3. What is the classification and applicable rate of CGST on the supply of such trade advertisement material if the transaction is that of supply of service?