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

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.

Q.1 Which rates of GST should be applied in the invoice raised for delivery of Beneficiated (Washed Coal) to MAHAGENCO?

Q.2 Whether the Invoice should be for 18% for the entire transaction or 5% (RCM) / 12% forward charge for transportation and 18% for the beneficiation and loading services under the agreement? 

Q.3 In spite of the notification dated 2/2018- Compensation Cess dated 26th July 2018 regarding charging NIL Compensation cess on Coal rejects supplied by a coal washery, arising out of coal on which compensation Cess has been paid and no input tax credit thereof has not been availed by anyone, Can MAHAGENCO charge Compensation cess on sale of rejects to the Applicant company i.e. MAHARASHTRA State MINING CORPORATION LTD (MSMC) applicant company?

 Q.4 IN the chain of back-to-back transactions, should the applicant company charge Compensation cess on sale of rejects to the contractors?

1. Applicability of Notification No. 16/2021 Central Tax (Rate) to MCGM for withdrawal of exemption from GST (In continuation with Notification No. 12/2017 Central Tax rate). 

2. GST Rate for the same.

Whether medicines, consumables, implants and other allied items supplied by hospitals to in patients is exempt under GST law under “Healthcare Services”?

Whether input tax credit (ITC) is admissible to the applicant on GST charged by the CSP for providing catering services, which the applicant is mandatorily required to provide under Section 46 of the Factories Act, 1948?

Application withdrawn by the Applicant.

Application withdrawn by the Applicant.

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

1. Whether the supply of our black mineral water with brand name “ALVA” manufactured and supplied by the applicant is classifiable under HSN 22011010 (i.e. mineral waters and aerated waters : mineral waters”) or some other HSN heading for the purpose of GST?

 2. In the event HSN 22011010 is not held applicable, the applicant requests the AAR to kindly specify the correct HSN heading and the GST rate applicable to the said product.