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

Applicability of GST on royalty paid and determination of the liability to pay tax on contributions made to DMF and NMET.

Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services?
If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts?
Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supply as provided in section 16 of IGST Act, 2017?

Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5%
Whether, cooking and subsequent supply of food by the Applicant in designated premises of its customers other than educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5
Whether, over the counter supply of food & beverages (including MRP Products)  by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% .
Whether, over the counter supply of food & beverages (including MRP Products)  by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised in the advance ruling application, have been covered, under Notification No.13/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5%

Determination of the liability to pay tax on any goods or services or both? Whether any particular thing done by the applicant with respect to any Goods or Services or both amounts to or results in a supply, within the meaning of that term.

Classification or Tariff Heading Product of applicant?

Applicability of notification & determination of liability to pay tax?

Classification of PP Leno Bags made from woven PP fabric.

Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state.

Whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017 – Central Taxes (Rate) liable to CGST at 9%?

1. Tile Adhesive
i. Tile Adhesive for Normal Application
ii. Glass Tile Adhesive
iii. Tile-on-Tile Application
iv. Tile Adhesive for Stone  Heavy Tile  Application

2. Tile Grout
i. Cement based Tile Grout

ii. Epoxy based Tile Grout

1. What is the classification of the activities transactions carried out by the Applicant Company as mentioned in the statement of facts (Annexure-I). In particular,

• Do these activities / transactions of renting of workwear qualify as "transfer of right to use" of goods (i.e. workwear) by the Applicant Company to its customers in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 ('CGST Act')?

• Alternatively, do these activities transactions qualify as "transfer of right in goods” in terms of entry 1 (b) of Schedule II of CGST Act?

2. What is the nature of the supply based on the facts and circumstances as mentioned in statement of facts (Annexure-I) i.e., renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration? In particular,

• Does this supply qualify as "composite supply" as per Sec. 2 (30) of CGST Act?

• Alternatively, does this supply constitute a "mixed supply" under Sec. 2 (74) of CGST Act?

3.  In the event the answer to question (2) above is that the transaction undertaken by the Applicant Company qualifies as 'composite supply',

(i) What will be the "principle supply" for the purpose of Sec. 2 (90) of CGST Act?

(ii) What will the applicable rate of GST?

(iii) Whether the conclusion (i.e. the transaction is a 'composite supply') will remain the same if in addition to the services covered in question no. 2 above Applicant Company also provides additional service of renting of locker as part of the same consideration?