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

(i) Whether Registration is required?

(ii) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of a goods or services

(iii) Determination of tax liability

Que 1.  Whether the amount collected as membership subscription and admission fees from members are liable to GST as supply of services? 
A. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services? 
  B. Whether the applicant would be a Taxable Person under the provisions of the Act? 
  C. If answer to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

Que 2.  Whether the Club administration charges are liable to GST? 
A. If answer to question No. 2 is affirmative, whether it will be classified as supply of goods or services?
 B. Whether the applicant would be a Taxable Person under the provisions of the Act? 
 C. If answers to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

Que.3. Whether the donations received by the club are liable to GST? 
A. If answer to question No. 3 is affirmative, whether it will be classified as supply of goods or services? 
 B. Whether the applicant would be a Taxable Person under the provisions of the Act?
 C. If answer to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

1. What is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coast Guard in normal course?

2. What is the applicable rate of GST on supply of RO Plant/system (Reverse Osmosis Plant) to the Indian Navy/Coast Guard which would be installed in/on a warship?

1.  Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act?

2.  Whether the annual subscription and annual games fee collected from members of club is liable to tax under CGST/SGST Act?

Applicant could not present documents hence application treated as withdrawn.

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii) If not, what is the appropriate rate and classification of GST to be charged by the applicant?

Q-1 Whether the works awarded to the applicant is a composite supply of the works contract services?

Ans-1 Replied in negative.

Q-2- Whether the benefit of Sl. No. 3(v)(a) of Notification No.11/2017-Central Tax (Rate) as amended vide notification no. 20/2017-Central Tax (Rate) is applicable to the subject works.

Ans-2 Replied in negative.

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii)If not, what is the appropriate rate and classification of GST to be charged by the applicant?

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii) If not, what is the appropriate rate and classification of GST to be charged by the applicant?

a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services?

b. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992?

c. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as Taxable Supply to be taxed at (Integrated Tax) 18% under Heading 9983?