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

1. How to calculate margin on sale of second hand goods? Whether
A) Margin = Sales price – Purchase price  OR 
B) Margin = Sales price – (Purchase price + Processing cost) 
For ex: We purchased a second hand car for Rs 10, 00,000/-. Incurred minor processing cost of Rs 50,000/- and sold the car for Rs 12, 00,000/-. 
In this case whether margin will be Rs 2,00,000/- (12,00,000-10,00,000) or Rs 1,50,000/- (12,00,000- [10,00,000 + 50,000])? 
If B is correct we cannot claim Input Tax Credit on processing cost incurred but if A is correct can we claim Input Tax Credit on processing cost incurred?

2) Whether tax is to be calculated on margin or the margin is inclusive of tax?
For ex: We purchased a second hand car for Rs 10, 00,000/- and sold it for Rs 12, 00,000/-. The margin is Rs 2, 00,000/-. In this case whether tax amount will be Rs 36,000/- (2, 00,000*18%) or it will be Rs 30,508/- (2, 00,000*18%/118%)?

3) Input Tax Credit 
Can we claim Input Tax Credit on other indirect expenses incurred for the purpose of business such as rent, commission, professional fees, telephone etc.?

4) If in F.Y. 2019-20 our total margin on sale of second hand goods is below Rs 1.5 crores and total sale  value of second hand goods is above Rs 1.5 crores can we opt for composition scheme for F.Y. 2020-21 as  in F.Y. 2019-20 our total margin will be less than Rs 1.5 crores

1. When lodging guest orders food from the room (it is called room service also called as in room dining) then what is the rate of GST applicable?

2. What is GST rate applicable on banquet hall?

1.  The activity of reshelling of old sugar mill rollers whether is treatable as a job work service under SAC 9988 or is treatable as a repair/maintenance service under SAC 9987?

2.  Whether the said activity of reshelling of old sugar mill rollers will attract 12% GST in terms of clause (id) of Sr. No.26 of Notification No.11/2017-CT(R), dt.28.06.2017 or will continue to attract 18% GST as earlier?

Whether Toyota Innova Or Equivalent Vehicles (6 Seater) registered in Tourist Category with All India Tourist Permit provided for Carrying Covid 19 Patients for Medical Treatment would be considered as Taxable Services Or Exempted Services

Whether the services under consideration will be covered under entry 1 of schedule III of RGST/ CGST Act or not?

A. Whether in the facts and circumstances of the case elaborated in body of ground hereunder, DWGS is by-product or residues?
B. Whether “DWGS” is to be classified under Tariff Entry 2309 of GST Tariff?
C. Whether in the facts and circumstances of the case, “DWGS” which is sold as Cattle Feed in the Trade are to be classified under Tariff Entry 2309 of GST Tariff?

Que-1 Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities would be covered by Sl. Nov. 3 of Notification No. 12/2017- Central Tax(Rate) dated June 28, 2017, which states “pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or local authority or a Government Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution” and would be deemed to be an exempt supply ?

Ans(i)-Replied in Negative.

Que-(ii)-Whether providing the service of repairs and maintenance of JCBs and Mobile Toilets to the Government and Local Authorities would be covered by SI.No.3 of Notification No.12/017-Central Tax(Rate) dated June 28,  2017 as mentioned in (i) above and would be deemed to be an exempt supply?

Ans-(ii)- Replied in Negative.

Que-(iii)-Whether the above mentioned both the services in (i) and (ii) would be covered under Heading 9994 as per Serial No. 75 and 76 of the Notification No. 12/2017-Central Tax(Rate) dated June 28, 2017 as mentioned in (i) above and would attract NIL rate of tax and consequently an exempt supply?

Ans-(iii)-Replied in Negative.

1.What is the applicable GST SAC and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL).

2.Is it a composite supply or a mixed supply

3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017.

1.Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribution system.

2. Applicable GST rate for civil contractor engaged in civil construction works, viz; prefabricated PUF (polyurethane) Administrative building, Training centre, Technology facilitation centre, etc.

Whether Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on "Fortification of Rice & its Distribution under the Public Distribution System" project launched by the Central Government.