1)Whether the availability of exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common use of its members under entry No.77 of notification 12/2017 Central  Tax (Rate) dated 28-06-2017 (as amended) is to be ascertained on per annum basis i.e 90,000/- (7500*12) per financial  year per member or on the basis of invoicing period i.e Monthly/Quarterly Invoicing?  

 2) Whether contribution collected from members for supply of water procured through water tanker or BWSSB are covered under entry 99 of Notification.2/2017 Central Tax (Rate) dated 28-06-2017  i.e. under HSN Code 2201 and therefore  exempt?  

 3) Whether the applicant is liable to pay GST on amounts which it collets from its members for setting up a corpus fund/sinking fund which is in form of deposit. 

 4) Whether the application of deposit towards consideration at the time of actual supply of service (Capital asset purchase) can be proption to the depreciation charged in books of accounts in relation to a capital asset? 

  5) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available at the time of actual supply of service i.e when deposit is applied towards consideration? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

6) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available for sinking/ repair fund collected by the applicant from its members being in nature of advance? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

7) Whether voluntary contribution received from members for celebration of cultural festivals such as Ganesh Chaturthi, Durga Pooja, etc., is liable to GST?

1) Does the act of collecting of Corpus from Member for Capital Expenditure fall within the definition of supply U/s 7 of the CGST Act?  

 2) If the answer to the question No.1 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 

  3) If the  answer to question No.2 is affirmative then if the Corpur is collected only four times a year will be calculation of GST be done for those four months individually with respect to Rs.7,500/- exemption provided under Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 or will such Corpus amount be pro-rate for the entire 12 months?  

 4)If the answer to question NO.1 is negative, it there any liability to discharge GST on utilization of such Corpus for capital expenditure?  

5) If the answer to question No.4 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017?  

 6) If the answer to question No.5 is affirmative, will the calculation of GST be done on a proportionate share basis keeping in mind the Rs.7,500/- exemption provided by Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017  per member per month?

Whether the company can avail ITC on expenses incurred on goods and services other then vehicle purchase, where the benefit of Notification No.8/2018-CGST (Rate) is availed.

Whether the pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Grama Panchayat in Karnataka by way of solid waste management services qualify as an exempt supply under Notification No.12/2017 KGST Act dated 29.06.2017 dated: 28-06-2017. Notification is enclose as separate annexure as amended, under the scope of activities entrusted to a Panchayat under Article 243G of the Constitution of India

1)Are corpus funds collected by a residential association for future contingencies treated as " consideration' under the GST Act, and do they attract GST?  

 2) Can corpus funds collected by a residential association be treated as separate and independent from monthly maintence charges for the purpose of GST applicability?  

 3) Since corpus funds are collected in advance for future contingencies, is GST payable at the time of  collection  or at the time of actual utilization of these funds?  

 4) How should a residential association account for corpus funds in its GST filing to void potential compliance issues? 98(4)

 5) Would the time of supply provisions under GST apply to corpus funds in case they are treated as advances for any potential taxable supply in the future 

6) What documentation is required to substantiate that corpus funds collected by a residential association are not consideration for a specific supply?  

 7) In case of an audit or GST assessment, how can a residential association demonstrate the non-taxable nature of corpus funds?

Whether supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy a unit of Dr.Kamakshi Memorial Hospital Pvt. Ltd., for Diagnosis or treatment during the patients' admission in hospital would be considered "Composite Supply of Healthcare Service" under GST and consequently avail exemption under Notification No.12/2017, CT (Rate) read with section 8(a) of the GST Act?

i) When goods are exported with IGST payment, should the transaction value include reimbursed expenses such as ocean freight, insurance, foreign import duties, delivery charges, and other costs incurred abroad until the goods reach their destination under DDP terms, and should IGST be paid on these expenses?

 ii) If IGST is applicable on the above-mentioned expense, can it be refunded in accordance with the provisions of the GST Act, 2017?

1. Whether the supply of medicines, consumables, implants, and medical items to In-patients as part of the treatment provided by the hospital is exempt under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as a composite supply of healthcare services?

 2. Whether the supply of medicines, consumables, implants, and medical items to Out-patients as part of the treatment provided by the hospital is exempt under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as a composite supply of healthcare services?

1. Whether the activity of development and operation of BESS when such BESS is put on a standalone basis i.e not with generation transmission and distribution utility, would amount to supply of electrical energy, and consequently be exempt from payment of GST in terms of Notification No. 02/2017-CT(Rate) dated 28-06-2017? 2. Whether the activity of development and operation of BESS when such BESS is co-located (i.e put up with generation, transmission and distribution utility) would amount to supply of electricity and consequently be exempt from payment of GST in terms of Notification No. 02/2017-CT(Rate) dated 28-06-2017 or be exigible to nil rate of duty in terms of SL. No. 25 of Notification No. 12/2017-CT(Rate) dated 28-06-2017? 

3. In the event the authority is of the considered view that the exemption shall not be available to the BESS projects whether standalone or co-located, then what will be the applicable rate of GST? Consequently, whether the applicant is required to obtain registration in the state of Tamil Nadu?

1. Whether the applicant is liable to pay tax for turnover less than the threshold limit of Rs. 10 Lakhs as per the Notification No. 10/2019-СТ dated 07-03-2019? 

2. Whether the provisions of exemption as per Notification No. 10/2019-CT dated 07-03-2019 is applicable only to new registrants or applicable to existing registrants under GST, before 01-04-2019?