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

1. Can applicant claim refund of unutilized ITC under Section 54(3) for export under LUT? 

2. Can applicant claim such refund while also vailing customs-only duty drawback? 

3. Is the second proviso to Section 54(3) applicable when drawback excluded central tax? 

4. As post October 2017 there is only single rate of duty which doesn’t include GST component, then GST refund can be claimed along with it?

Whether services (as per list attached) received by applicant are covered by Sr. No. 3 of the CT (Rate)Notification No. 12/2017 dated 28th June 2017?

1) In respect of above transactions, their question before Advance Ruling Authority is that whether the above procedure is ok using their Maharashtra GST registration or is separate GST Registration required in the West Bengal State for doing export from the state of West Bengal?

Applicant includes freight & insurance in export invoice and paid IGST on either amount. But refund of IGST paid is on FOB basis. Which created mismatch among invoices shown in table 6 A & invoices on ICEGATE & can’t get refunds of IGST paid on freight & insurance.

Whether the applicant is required toe issue a tax invoice complying with the provision of Section 31 and other applicable provisions of the GST law, stating the name and GSTIN of the assessee, and transfer the GST input in the return filed by the service provider, with or without modification, or pass any other order as deemed proper?

Q1. Whether activity relating to Sale/Transfer of leasehold land & Building and also to obtain permission for such sale would be taxable? 

Q2. Whether GST is applicable on the consideration paid by transferee (buyer) to transfer or against Land & Building and if yes, whether ITC will be eligible to buyer (transferee) which can be used against the supply of their goods and services?

1. Whether NICMAR University is a Body Corporate/artificial Judicial Person distinct from NICMAR Trust its sponsoring body or is the University and the Trust one entity. 

2. Whether NICMAR University will be required to obtain separate registration i.e. GSTIN based on the PAN of the University under the Goods and Service Tax, Act, 2017. 

3. Whether the exemption granted to Educational Institution vide mega exemption Notification 12/2017 dated 28/06/2017 is limited to NICMAR University or whether NICMAR Trust too gets covered as Educational Institute.

Q.1: whether the activity undertaken by the Applicant would qualify as 'job work' as per the provisions of Section 2 (68) of the CGST Act? 

Q.2: Whether the activity undertaken by the Applicant would qualify as 'supply of service' under Section 7 (1A) read with Para 3 of Schedule-II to the CGST Act?

 Q.3: What is the tariff classification of the supply made by the Applicant and the applicable rate of GST on the said supply?Order No. GST-ARA-34/2025-26/2026-27/B-104,Mumbai Dated.02.06.2026.

Classification of 'Geo-Membrane for Water Proof Lining- Type-II as per IS:15351:2015' under Chapter Heading 5911 10 00.

withdraw.