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

1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS?

2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018?

3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services

4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies?

1Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service.
2.Whether the Applicant will be eligible to avail Input Tax Credit of tax paid to the sub-contractor on works contract services for construction of R&R colony, or the same would be disallowed in terms of Section 17(5)(c) of the CGST Act, 2017.

1.The applicant is providing residential land on lease basis for which they are charging or receiving lease premium whether GST is leviable or not?
2.Please also clarify whether GST is leviable on the maintenance charges and lease rent received on such residential land.

a. Whether the impugned supply can be regarded as ‘composite supply’ and whether the rate of tax of the principal supply could be adopted for the whole of supplies?

b. The applicant hereby seeks determination in respect of the following specific questions:

i. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply under section 2(30) of GST Act, 2017?

ii. Whether supply/sale of LPG be treated as principal supply for above mentioned transaction?

1. Whether the construction of Institute of Security and Law Enforcement Studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GSTnet?

2. Who is the recipient of service in the instant case?

3 What is the place of supply in respect of the works contract for setting up of seating up of the Institute of Security and Law Enforcement Studies at ADDU City in Maldives?

1.  Applicability of GST on Repair and maintenance fund and sinking fund.

2. Whether or not exemption Limit of Rs.7500/- per member is applicable on above two  components of maintenance bill by the housing co-operative Society to members of  society.

1.  Whether receipt of prize money from horse race conducting entities in the  event horse owned by the applicant wins the race would amount to 'supply  under section 7 of the Central Goods and Service Tax Act, 2017 or not  and consequently, liable to GST or not?
2.  Whether the applicant is required to reverse the input tax credit availed on the GST  paid on inputs?

1. Whether the service provided by the applicant is a zero Rated Supply or Normal Rated Supply under the GST Act?    

2. If the services provided by applicant are Zero Rated Supplies then can the same be considered as Export of Services?

Whether the supply of tissue papers by the applicant is covered under Serial No.112 of Schedule II of the Rate Notification No.01/2017 Central Tax (R) and therefore, is leviable to GST at the rate of 12%?

Whether the construction service provided by the Applicant to M/s Provident Housing Ltd., under the project ‘Provident Neora, & Provident Capella” & to M/s Puravankara Ltd., under the project Provident Parksquare” qualifies for application of lower rate of CGST @ 6% and SGST @ 6% as provided in Sl.No.3-Item (V) sub item(da) vide Notification No.11/2017-CT (Rate) dated 28.06.2017?