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

1. Whether ITC on capital goods is admissible on various parts, components, accessories supplied by suppliers under various HSX for the machinery to be installed in the factory such as Electrical work, fire protection system, fire alarm system, public address system. 

2. Is ITC admissible for heating ventilation and air conditioning system, system lift/elevator? 

3. Is admissible for structural and pre-engineered work, which are not in the nature of civil construction?

4. Is ITC admissible for civil construction work (expansion of factory) forming part of production process in the form of structures, pillars and supporting to machineries? 

5. Whether ITC is admissible for equipment installed in the customer learning centre?

1.Kindly classify the above mentioned as goods or services along with HSN/SAC code with rate of GST?

 2. Kindly clarify under which category our business will fall on the above mentioned list and what are the documents should be maintained by us for the transactions depend upon the specified category? 

3. Kindly classify the time and value of supply of goods and services or both based on our business transactions?

4. In above scenario, Please clarify whether we can get the refund amount from ITC credit availed? 

5. Kindly Check and advice whether we are on the correct path or we need to raise invoice under export/Nil rated / Exempted / Zero Rate or any Other? If it is falls under the category of Export/Nil rated/ Exempted/ Zero rated sales/services, then whether we can get the refund of tax which is paid for previous months under B2B category.

The company is seeking an advance ruling on the admissibility of Input Tax Credit (ITC) paid on the construction services (foundation works and steel structural support) for their manufacturing machinery. They argue that the ITC is eligible under the Explanation to Section 17(5)(c) of the CGST Act, 2017, as the foundation is an integral part of 'plant and machinery' for their outward supply.

Whether on the basis of the facts the M/s Evolve Green Power Private Limited which is one of the spv of evolve green energies Pvt. Ltd. Is liable to collect and pay GST on intra state delivery of electrical energy on the basis of the above agreement? If so then M/s. Evolve Green Power private Ltd. Is needed to apply for an GST Registration in west Bengal and then raise the Bill of supply of electrical Energy to its client namely M/s. Shyam Sel & power Limited formally known as M/s. Shyam metallic Flat Products Private Limited?

Whether GST registration can be granted to multiple unrelated business, each allotted a distinct, identifiable and demarcated seat with unique seat numbers and time slots, at the same address as their “Principal Place of Business”, provided that: • The address is used as a virtual office, allotted for a fixed time slot per day, week or fortnight (e.g. one hour, two hours or more as mentioned in the leave and licence agreement). • Proper documentation such as sub-rental/sub-lease agreements is executed and available. • Books of accounts are maintained and managed by the service provider firm and/or an authorised representative on behalf of the taxpayer upon grant of GST registration. • The clients are either legitimate service providers and /or suppliers of goods and /or both/e-commerce sellers working remotely from various states. • Applicant raises an invoice to the clients. • No physical stock is stored at the premises; however, the client will provide the address of a warehouse either of his own/rental or belonging to an e-commerce operator (e.g. Amazon, Flipkart) as their additional place of business.

The Application is disposed as withdrawn.

Whether service by way of job work on textile or fabric owned by others is taxable at 5% as per S.No.26 (i)(b) of Notification 20/2017 CT (Rate) dated 22.08.2017?

Clarification on rate of GST on the following items:-

1.Basanthi

2. Jigarthanda (without Ice Cream) 

3. Jigarthanda (with Ice Cream)

Whether the Damper rubber manufactured by the applicant, which is used in the Motor Cycle sprocket assembly will fall under HSN 87141090 and taxable at 28% or fall under HSN 40169990 and taxable at 18%.

1.Whether there is any purchase/sale involved in the process of auction of agricultural produce(cotton) conducted by the Attur agricultural Producers cooperative Marketing society? 

2. Whether our society is liable to pay tax under reverse Charge Mechanism in the capacity of being an auctioneer?