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

1. Whether the supply of our black mineral water with brand name “ALVA” manufactured and supplied by the applicant is classifiable under HSN 22011010 (i.e. mineral waters and aerated waters : mineral waters”) or some other HSN heading for the purpose of GST?

 2. In the event HSN 22011010 is not held applicable, the applicant requests the AAR to kindly specify the correct HSN heading and the GST rate applicable to the said product.

Whether the applicant is eligible to avail input tax credit on inputs and input services used in the setting up of the continuous catenary vulcanization tower at the factory of the applicant for the manufacture of insulated cables, and not restricted in terms of Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017?

What is the appropriate tariff classification under GST HSN of Pooja Panneer' (Rose water) supplied exclusively for puja/ritual use, marketed as "Pooja Rose Water / Panneer", in small retail packs?

1. Whether, the Auction amount that is collected by the Temple Authorities, which is controlled by the HR & CE Department for collection of human hair falls within the ambit of section 7 of CGST Act, 

2. Whether the Temple is business premises.

3. Sale of Human hair is exempted from GST Tax liabilities, and whether as a consequence the Auction amount paid to the Temple for conducting the activity of collection of hair is also exempted.

The Classification of Stainless Steel house hold articles which includes spoons, skimmer and ladles falls under the head 17323 7323 and not under 8215.

1. The export order is sourced by a Director of the company who is a foreign national - is the payment of commission liable to pay GST? 

2. Is payment to marketing agents who are foreigners liable to pay GST? 3. Is Clearing and Forwarding in Foreign land liable to pay GST?

Q.1. Whether or not, on the facts and in the circumstances of the case, the supplies of Coursera User License made by the Petitioner to OSDA is classifiable under Heading 9992 (Education Service)?

 Q.2 Whether or not, on the facts and in the circumstances of the case, the Exemption under SLNo.72 of Notification No.12/2017-Central Tax (Rate) Dated 28-06-2017, as amended, is available to the Petitioner for supplies made by the Petitioner to OSDA ?

 Q.3 Whether, on the facts and in the circumstances of the case, the supplies made by the Petitioner is more appropriately classifiable under Heading 9973 (Leasing or Rental Services)? 

Q.4 Alternatively, whether, on the facts and in the circumstances of the case, the supplies of User License to access online content of Coursera, proprietary digital platform made by the Petitioner is classifiable under Heading 9984 (Online Content Services)?

What is the prevailing GST rate (CGST and SGST) for sale of Used Gunny Bags received during purchase of Raw materials for Cattle feed Manufacturing process and sold as Scrap?

1. Whether rent paid by the applicant (a voluntarily registered person dealing exclusively in exempted goods) to an unregistered landlord for commercial space is liable to GST under the Reverse Charge Mechanism? (a) If RCM applies, whether the liability arises under Section 9(3) or Section 9(4) of the CGST Act, 2017? (b) If RCM does not apply, what is the legal basis for exemption? 2. If the Applicant registers as a composition dealer for a furniture manufacturing unit, will the applicant be liable to pay GST under the RCM on purchases of wood (a key raw material) from unregistered dealers under Section 9(3) or Section 9(4) of the CGST Act, 2017?

What is the prevailing GST rate (CGST and SGST) for sale of Used Gunny Bags received during purchase of Raw materials for Cattle feed Manufacturing process and sold as Scrap?