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

Whether the applicant is eligible to avail input tax credit on inputs and input services used in the setting up of the continuous catenary vulcanization tower at the factory of the applicant for the manufacture of insulated cables, and not restricted in terms of Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017?

Whether the applicant is eligible to avail ITC on inputs and input services used for construction of concrete tower to support and erect the VCV lines at the factory of the applicant, for manufacture of EHV cables, in terms of Section 17(5)(c) and (d) of the CGST Act, 2017?

Whether the correct classification of goods being supplied by the applicant will be covered under heading Tariff 69041000 which specifically covers building bricks?

Whether for availing zero-rated supply treatment u/s 16 of IGST Act, 2017 read with Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017, as amended w.e.f. 01.10.2023, for services supplied from Domestic Tariff Area (DTA) to Special Economic Zone (SEZ) units/developers, the phrase "for authorized operations" can be established through documentary evidence including Letter of Approval (LOA) / Eligibility Certificate issued by SEZ authorities demonstrating that the service relates to authorised operations; or whether endorsement from the Specified Officer of SEZ on each invoice is mandatorily required irrespective of other documentary evidence available (Letter of Approval (LOA) / Eligibility Certificate) to prove that the service is supplied for "authorized operations"? 

Whether the supply of services, from one SEZ unit to another SEZ unit (both located within SEZ and not in DTA) qualifies as a zero-rated supply u/s 16 of IGST Act, 2017, and if yes, whether endorsement from the Specified Officer of SEZ is mandatory on each invoice for such intra-SEZ transactions, or whether the Letter of Approval (LOA) /Eligibility certificate establishing that both parties are SEZ units engaged in authorized operations would be sufficient as documentary evidencе? 

In situations where the service provider & service recipient are both SEZ Developer / units, and the SEZ authorities deny to provide endorsement for such invoices mentioning that "a procedure for endorsement is for services supplied from DTA to SEZ and details of such invoice to be mentioned through DTA Service Procurement Form (DSPF) and that is not applicable for invoices for intra-SEZ transactions. Whether Letter of Approval (LOA) / Eligibility certificate as documentary evidence would be acceptable to establish that such services are supplied for authorized operations and such intra-SEZ supplies would still qualify for zero-rated treatment under GST law in the absence of invoice endorsement?

What is the appropriate tariff classification under GST HSN of Pooja Panneer' (Rose water) supplied exclusively for puja/ritual use, marketed as "Pooja Rose Water / Panneer", in small retail packs?

1. Whether, the Auction amount that is collected by the Temple Authorities, which is controlled by the HR & CE Department for collection of human hair falls within the ambit of section 7 of CGST Act, 

2. Whether the Temple is business premises.

3. Sale of Human hair is exempted from GST Tax liabilities, and whether as a consequence the Auction amount paid to the Temple for conducting the activity of collection of hair is also exempted.

The Classification of Stainless Steel house hold articles which includes spoons, skimmer and ladles falls under the head 17323 7323 and not under 8215.

1. The export order is sourced by a Director of the company who is a foreign national - is the payment of commission liable to pay GST? 

2. Is payment to marketing agents who are foreigners liable to pay GST? 3. Is Clearing and Forwarding in Foreign land liable to pay GST?

Q.1. Whether or not, on the facts and in the circumstances of the case, the supplies of Coursera User License made by the Petitioner to OSDA is classifiable under Heading 9992 (Education Service)?

 Q.2 Whether or not, on the facts and in the circumstances of the case, the Exemption under SLNo.72 of Notification No.12/2017-Central Tax (Rate) Dated 28-06-2017, as amended, is available to the Petitioner for supplies made by the Petitioner to OSDA ?

 Q.3 Whether, on the facts and in the circumstances of the case, the supplies made by the Petitioner is more appropriately classifiable under Heading 9973 (Leasing or Rental Services)? 

Q.4 Alternatively, whether, on the facts and in the circumstances of the case, the supplies of User License to access online content of Coursera, proprietary digital platform made by the Petitioner is classifiable under Heading 9984 (Online Content Services)?

What is the prevailing GST rate (CGST and SGST) for sale of Used Gunny Bags received during purchase of Raw materials for Cattle feed Manufacturing process and sold as Scrap?