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

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?

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.

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.

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?

withdraw.

(a) Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as "fresh" Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled”? 

(b) Alternatively, whether Psyllium Seeds (Isabgol) as discussed above qualifies as "goods of seed quality" and are exempt from GST under Entry 77 (HSN 12) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025?"

1. What is the applicable HSN code for in‐vitro diagnostic ELISA kits?

 2. What is the applicable GST rate for in‐vitro diagnostic ELISA kits?

 3. Are these HSN Code and IGST Rate for all in‐vitro diagnostic ELISA kits the same? 

4. Are different GST rate applicable on imported /trade in‐vitro diagnostic ELISA kits and own manufactured in‐vitro diagnostic ELISA kits.

1) Whether the supply of selling goods and installation of the above products constitutes composite supply or mixed supply?

2) If the same is composite supply then what will be the rate of GST i.e. of goods or services? 

3) Whether supply and installation of Wallpapers, Glass partition is works contract supply or normal supply? 

4) In case the invoice is of multiple products with multiple rates and also included installation then what will be the treatment?

1. The works contract services were provided in Madhya Pradesh by us, we have already issued invoices as – SGST and CGST to main contractors with our ISD Number (Ignorantly in MP), further main contractors have already taken set off while filing their monthly returns , now since they are not able to claim the set off from my ISD invoices. Is it possible to raise the invoice from Maharashtra (HO) to MP Main contractors as IGST Invoice Works contract bill? Further is it possible for main contractor to claim IGST set off with the above IGST bills. 

2. Is it possible to rectify the mistake made while at the time of Registration selecting ISD Registration instead of Regular Registration with that effective date? And further allowed to file GST Return for the above period. If not how to claim MP input GST set off in Maharashtra, which is reflected under our ISD Number of MP.