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

The Application is disposed as withdrawn.

(1) Whether the GST is payable on the liquidated damages paid by the Applicant to SSI. for various material defaults, breaches or non performance of the obligation as per the terms and conditions of the Concession Agreement, under the provisions of GST law?

 (2) If the answer to above question is in affirmative, what shall be the applicable rate of GST thereupon and the corresponding Service Accounting Code (SAC)? 

(3) If the answer to question no. 1 is in affirmative, whether the applicant is eligible to avail ITC of the GST so paid to SSI. on liquidated damages?

'Whether the product fusible Interlining fabrics of Cotton' is correctly Classifiable under Chapter 52 or Chapter 59?

1) Whether the Applicant would be eligible to avail the ITC of the GST charged on the lease rental, where the factory building would be constructed on lease land? 

(2) Without prejudice to the above, whether the ITC of GST charged on the lease rental paid would be available in the following periods. (i) For the period prior to initiation of the construction of the factory building (ii) For the period after construction of the factory building

Whether the invoice for diesel and petrol charges, invoiced separately on a per kilometre basis, would be considered a supply of goods and liable to VAT, or liable to GST? 

1. Classification of any goods or services or both. 

2. Applicability of a notification issued under the provisions of this Act. 

3. Determination of time and value of supply of goods or services or both 

4. Admissibility of input tax credit of tax paid or deemed to have been paid. 

5. Determination of the liability to pay tax on any goods or services or both.

 6. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term

1) Whether the supply of goods under the Sales contract and supply of handling services under the Service Contract would be regarded as independent supplies? 

2) If the response to (Question No. 1) above is affirmative, what would be the classification of Goods and Services supplied under the Sales Contract and Service Contract, respectively?

1) Whether the activities carried out by the applicant qualifies for job work in view of section 2 (68) of the CGST Act, 2017?

 2) If YES, whether GST rate of 12% or 18% would be be applicable in view of Sr. No.26 (id} and (iv) of the Notification No. 11/2017 СT- Rate dated 28th June 2017 as amended vide Notification No. 20/2019 CT-Rate dated 30th September 2019 ? ] 

3) If No, what would be classification of services and rate of tax there of?

1) Whether the applicant can issue tax invoices at the time of receiving advance or part payment from the customers in the case of Domestic and Exports Sales of goods and declare the same as turnover in the corresponding GST return period and pay the taxes accordingly, even though the process involved is not a service? 

2) If applicant can issue multiple tax invoices for supply of same goods upon receipt of advances as queries in (1) above, at the time of delivery of the boat, whether applicant can issue the Tax invoice for balance amount receivable from the customer and show the full value of the boat in the E-way bill for transportation of the consignment supported by all tax invoices already issued to the customer against the advances? 3) Whether instead of issuing the tax invoice for the balance amount received as stated in (2) above, whether Tax Invoice for total value of boat can be issued at the time of delivery of boat and issue Tax credit notes against advances or part payments received for which Tax invoices are issued earlier to offset the tax liability?

A. Questions on classification and applicability of notification 

1) Whether the solid waste management services rendered by Tiffot Private Limited to Clean Kerala Company Limited, including the collection, storage, transportation, processing, and bundling of non-recyclable plastic waste for co-processing, are exempt from GST under Entry 3B of Notification No. 13/2023 - Central Tax (Rate) dated 19th October 2023, considering that the recipient is a Governmental Authority? 

2) Further, in case such services are not explicitly covered under the aforementioned notification, whether they may qualify for GST exemption under any other notifications or circulars issued under the CGST Act, 2017, specifically where services provided to governmental authorities for public sanitation or environmental protection are covered?

1. Whether the supply of services provided by Information and Communication Technology Academy of Kerala (ICTAK) to Kerala Development and Innovation Strategic Council (K-DISC), which functions under the aegis of the Kerala Government for advancement of technology and innovation, is eligible for exemption from GST? 

2. Whether ICTAK is eligible to claim Input Tax Credit (ITC) on the GST charged on goods and services procured from subcontractors for providing services to Kerala Development and Innovation Strategic Council (K-DISC)?