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

1. Whether the actual value charged for 'transfer of land' is available as per sale deed and the actual value for construction of residential houses is available as per construction agreement, can GST be charged @ 18% as per Entry No. 3(xii) of Notification No. 11/2017-CT(Rate) r/w Notification No. 11/2017-ST(Rate) only on the amount charged in construction agreement(with corresponding benefit of input tax credit) instead of charging GST @ 1.5%/7.5% as per Entry No. 3(i) and 3(ia) on 'total amount charged' as per Notification No. 11/2017-CT(Rate) r/w Notification No. 11/2017-ST(Rate); 

2. If GST is to be charged@ 1.5%/7.5% as per Entry No. 3(i) and 3(ia) as per Notification No. 11/2017-CT(Rate) r/w Notification No. 11/2017-ST (Rate) without input tax benefit, can the 'amount charged for the transfer of land' at least be considered as per sale deed instead of deemed value of one third of total amount charges?

1. We are manufacturers of Indian made foreign liquor (Whiskey, Brandy and Rum). Are we eligible for concessions in the form of reduced rate of tax on purchases of packing and raw material (i.e. 0.05 % CGST / SGST each or 0.10% IGST) allowed to registered recipients for export by the government of India vide notification no.40/2017-Central Tax (Rate) and notification no. 41/2017-intergrated Tax (Rate). Kindly convey your opinion and clarify in this regard.

 2. If we are not entitled to benefit against these notifications, are there any other clauses/concessions/notifications under which we can claim benefit?

1. Whether the manufacture and sale of the product NIRA or “NIRO” is liable to GST. 

2. If liable, the appropriate HSN classification under the GST Tariff and the applicable rate of GST. 

3. If exempt, the relevant exemption notification or classification under which such exemption is available.

Question-1: - Classification of ElectroInk supplied along with consumables under GST. 

Question-2: - Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract.

Question: - 1. Whether the service of providing students to foreign universities against commissions from them comes under Export of services and no GST is chargeable and whether refund can be claimed on the accumulated input tax credit?

Question: - 2. Are the fees charged from students is ancillary service is it liable to GST? 

Question: - 3. In case where no fees is charged from the students under promotional offer, how GST will be attracted in this transaction?

Whether ITC is admissible for the goods or services utilized for the construction of warehouse or shed from which storage and warehousing services are provided as furtherance of business or provided on rent.

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment? 

2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment?

 2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

1-Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section 17 of the MGST ACT/CGST ACT(CGST/SGST/IGST) to the supplier of goods/ services on the construction of the break water wall, which is an important and integral part of the existing jetty and very much required for the purpose of safety and longevity of the jetty and it imperative for making the existing jetty as fully workable as an all-weather jetty and hence improves the operational efficiency of the applicant. 

2-Whether on the facts and circumstances of the case, as per the law and scope of work, the works contract services which the KLPL intends to procure is not predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) and the services of the works contract by the contractor is covered under item (vii) of serial No.3 of Table of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended by Notification No. 31/2017-Central Tax (Rate) dated 13th October, 2017.

M/s. Gopi Damodaran is a propreitary concern providing various services including Leasing out of properties. The Applicant is the owner of a residential property situated at SF No.1056/1A2/SITE No.1, Aarudhra Qunita, Kalapatti East, Coimbatore where the building is yet to be leased out as Hostel Facility by way of a Rental Agreement renewable yearly. The Applicant would like to provide the residential property on lease to a prospective tenant intending to run hostel for students and working person with a philanthropic motive and purpose for providing a safe, secure, and a "home away from home" environment for college students and working persons.