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

Whether the supply of batteries by the required Applicant for the use in warships such as submarines of the Indian Navy falls under Entry 252 of Schedule I to Notification No. 01/2017- integrated Tax (Rate) dated 28.06.2017 and hence is taxable @ 5% GST?

Q. Whether payment of settlement fees against demand made by AutoridadeNacional do Petroleo E Minerais (ANP) vide letter dated 15.07.2015 attract levy of GST under GST regulations.

Ans.GSPC (J) is liable to pay IGST, vide Reverse Charge Mechanism, on Import of Subject supply of Service from ANP.

Whether the applicant is entitled for input tax credit already claimed by him on the invoices raised by the supplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has paid the tax in November-2020 and whether the applicant has to reverse the said ITC already availed by him.

Whether the applicant is liable to pay GST on man power services provided to the Central Government, State Government, Local Authorities, Governmental Authorities and Government Entities?

1. Seek clarification regarding their supplies as to whether they comes under composite supply or mixed supply or normal individual supply under provisions of GST Act as per purchase order.

2. Further they sought clarification as to whether all  items which are related to Locomotive parts can be classified under a single HSN Code of 8607 as Locomotive parts considering the end usage of the product irrespective of product / item description.

3. That they are executing a contract for M/s. KBJNL for design, manufacturing, supply, installation, operation and maintenance of phase 2 of SCADA and GIS based automation. They request clarification as to whether the scope of work can be treated as supply of goods or works contract services and also       request for the applicable rate of tax for the same.

Applicant believes that the product "sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories” is classified under HSN 8424 and applicable tax rate is 12%, details as per the notification No. 1/2017-Central Tax (Rate), dated 28-6-2017. The entry No. 195B was inserted vide notification No. 6/2018-Central Tax (Rate), dated 25th January, 2018. What shall be GST rate on such products system falling under HSN 8424 attracting CGST (@6% and SGST a 6% or Not?

The applicant applied online for Advance Ruling; however no application fee was paid and therefore withdrew the application.

Whether (a) Modal jail, Chandigarh and (b) Prisoner Training Rehabilitation and Welfare Society (Model Jail, Vocational Institute) is Government, Government Authority, Local Authority or Government entity;

Whether furniture items manufacture by jail inmates are liable for GST, if supplied to
a.Government, Government Authority, Local Authority or Government entity
b.Public at large;
Whether repair of furniture items by jail inmates are liable for GST; Whether food prepared by jail inmates are classified as supply of goods supply of service Whether food prepared by jail inmates are liable for GST, if Supplied to
a.Government, Government Authority, Local Authority or Government entity
b.Jail inmates through inner canteen
c.Public at large;
Whether sell of good like Consumable Eatables(Except foods prepared by jail inmates )by the model jail to the Jail inmates in the jail premises are liable of GST, When such items are supplies at (a) Free of cost, (b) cost price or(c) Cost of price plus 10% as administrative cost Whether three is any exemption Notification or provision of Reverse Charge Mechanism is being applicable on above activates; Whether three would be change in tax implication if the above activity is done in the name and style of prisoner Training Rehabilitation and Welfare Society (Model Jail, vocation Institute)
Whether GST input credit is available on any items which is supplied free of cost to Prisoners like food or medicines.

Question a:- (i) Whether the Other Charges received by the company will be treated as consideration for construction services of the Company and classified under HSN 9954 along with the main residential construction services of the Company or
                    (ii)  Whether the same will be treated as consideration for independent service(s) of the respective head?

Question:- (b) Consequently, what will be the applicable effective rate of GST on       services underlying the Other Charges?

Whether the Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be covered under relevant chapter headings (50 to 55, 58 or 60) or under Tariff Heading 5903?    

Ans. The subject goods are classified at HSN 5903.