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

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)?

Whether the applicant is liable for exemption under SI No. 66 of the Notification No. 12/2017- Central Tax, dated: 28.06.2017?

1. Whether GST is applicable for the payments like wages/ interim payments received from Vikram Sara Bhai Space Center (VSSC) during lock down period? 

2. Whether any GST exemption is available for the amount received as wages from VSSC during lock down period?

1. Whether GST is applicable to the Landowner's share of constructed residential flats? 

2. If GST applicable on point 1 above, what will be the rate of GST and the value on which such GST is applicable?

1) Under which HSN Code should men's pyjama sets with above mentioned description to be classified? 

2) What is the applicable GST rate on such men's pyjama sets which are packed in 2 sets as per our buyers instruction and the cost of such packed pyjama sets costs more than Rs.1000.

1: Whether GST Registration is to be obtained by the Board? 

2: Whether GST is to be collected from the application fee collected from the candidates? 

3: Whether GST is applicable for the activity of conducting examination?

Q- 1 Whether classification of UV Printed Acrylic Photo Frame under HSN 39269099 (articles of plastics) is correct, or should it be classified as a decorative printed article or personalized photo product under Chapters 49/97? Ans-The classification of UV Printed Acrylic Photo frame under HSN 39269099 is not correct and the correct classification is 49119990. 0

Q-2 Whether product UV Printed Acrylic Wall Clock classification under HSN 91052100 (wall clocks, electrically operated) is correct? Ans- The classification of UV Printed Acrylic Wall Clock under HSN 91052100 is not correct and the correct classification is 91059990. 

Q-3 Whether classification for MDF Keychain with Printed Photo under HSN 442199 (other articles of wood) is correct or whether it should fall under gift novelty items. Ans- The correct classification for MDF key chain with printed photo is 44219990.

What is the applicable GST rate and HSN code for the charges collected for the removal of effluents?

Whether the tax charged by the supplier on Hydro treated Vegetable Oil (HVO)/ Renewable diesel/Renewable diesel will be available to the applicant as input tax credit whereby such Hydro treated Vegetable Oil (HVO)/Renewable diesel will be used by the applicant in providing transportation services taxable under forward charge mechanism?

1. Classification of service viz, "Solid Waste Management -Revamping of existing dumped garbage in compost yards by Biomining process" provided by the applicant to Sattur Municipality.

 2. Whether the service provided to Sattur Municipality is exempted as per Sl. No. 3 of Notification No. 12/2017-CT (Rate) dated 28-07-2024.