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

Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of the CGST / KGST Act 2017.
a. In case answer to above is yes, Whether GST is applicable on the nominal amount being recovered by the Applicant?
b. Whether Input Tax Credit ("ITC") of the GST charged by the Service Provider would be eligible for availment to the Applicant?

1.What will be the HSN code for the final product? (Raula Gundi)
2. What will be the applicable tax rate & cess rate of the said product

Q-Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of services?
Dine In Take Away Delivery
What should be the classification and applicable tax rate on the supply made by the applicant?
If the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant?
If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

i) Whether works contract service rendered in relation to laying of pipelines for water projects supplied to PHED Rajasthan would attract a concessional rate of 12%GST?
The above question arises in the light of rate amendment carried out vide Notification 15/2021 dated on 18.11.2021.
RULING- (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

Q1Whether the services provided by the University of Kota relating to affiliation granted to colleges for imparting education is a supply of service liable to levy of GST under the CGST Act, 2017 ? If yes, whether amount collected by way of affiliation fee, are exempted vide S .No 66 of Notification No.12/2017-CT (Rate) dated 28.06.2017?
Ruling-The affiliation provided by the Kota University to its constituent colleges for imparting education is a supply and taxable under GST. The amount collected by way of affiliation fees is not exempted videSI.No. 66 Notification No.12/2017-CT (Rate) dated 28.06.2017as amended.

Whether purchase of raw cotton from Kacha Arhtia who is registered dealer constitutes a purchase from agriculturist so as to attract liability under Reverse charge mechanism in view of Section 9(3) of CGST/PGST Act,2017?

The applicant is work contractor and has entered into a work contract ( sub-contract) of repair work with M/s. Bridge & Roof Co. (I) Ltd.,Calcutta on the site of HMEL refinery Bhatinda. M/s. Bridge & Roof Co. (I) Ltd. Does not have GST registration in Punjab.

What type of GST ( IGST OR CGST/SGST) has to be charged on the supplies made by applicant to M/s. Bridge & Roof Co. (I) Ltd.,Calcutta

1.Whether providing e-commerce for supplying various services of unorganised sector to the industrial, commercial and household customers such as plumber, mechanic, beautician, accounting services etc., qualify for reverse charge under Section 9 (5) as notified under notification no. 17/2017-Central Tax (Rate) amended by notification no. 23/2017-Central Tax(Rate).
2.In case all services intended to be provided does not come in the preview of said notification.

3. What would be rate of such services in case applicant forego his right to take input credit. Whether the applicant can take benefit of notification no. 1/2018, however these services fall under the category of “construction services” in the said notification.

Whether the amount which is shared by new person to the old person from the receipts of Health Care services attracts GST in the hands of old person.

Whether the supply of medicines and allied items through the pharmacy of the hospital run by the applicant hospital and exclusively for the inpatients of the hospital attracts liability under GST.