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

1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017.
2. Whether above said supply of services covered under “Pure Labor Services” as per Service Accounting Code (SAC) under chapter No.99.
3. The dealer apply for work as per tender (E-procurement) as a “Contractor to supply labour” and TDS as per Income tax Act deducted U/s 194C (As a Contractor or Sub-Contractor) @ 1%. So, why not dealer to be treated as a Contractor under GST Act 2017 also?

Whether the Pure Services provided to Zilla Panchayat, City corporations, Educations Institutions, and Rural Water Supply Divisions are exempted under article 243G and 243W?

GST applicability of cost of the diesel incurred for running DG Set in the course of providing DG Rental Service?

i. Whether the applicant is liable to collect and pay goods and services tax on amount received from the PWD Department as per revised estimate in respect of work namely "Construction of bridge across Kumaradhara river on Kudmar Shanthimogru Sharavoor Alankar Road at KM 1.20 in Shanthimogaru of Puttur Taluk?
ii. Whether the applicant is liable to collect and pay goods and services tax on amount received from the Executive Engineer, Public Works, Inland Water Transport Department, Mangalore Division or
iii. Whether the PWD Department is liable to pay Goods and Service Tax under the GST Act or VAT Tax under Karnataka Value Added Tax Act?

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?

    
The products i.e.  Gota Flour ii. Khaman Flour iii.  Dalwada Flour iv. Dahiwada Flour v.  Dhokla Flour vi.  Idli Flour and vii.  Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017.

Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act.

1.  Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project?

2. If yes than whether we should claim refund for the excess amount of GST paid by us to the department?

3. If no then whether direction to this effect should be given to all other supplier for collection of GST on subsidy amount?

    
1. whether the incentives received under “Atma Nirbhar Gujarat Sahay Yojna” dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax?

2. whether the incentive received under said scheme could be considered as supply of service under the provisions of Section 7 under CGST Act?

3. whether the incentive received under said scheme if considered as supply then would it be covered under Sub Section 2 of Section 7 of CGST Act?

4. whether the incentive received under said scheme could be considered as excluded from the value of taxable supply under clause (e) of

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?