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

A. Questions on Classification 

1) Whether the services rendered by the applicant fall under the chapter 99, heading 9973 and service code 997311? 

B. Question on applicable GST rate

1) Whether the rate provided in Notification No.11/2017-Central Tax (Rate) dated 28.6.2017 as amended vide Notification No.20/2019 CT (R) under the Sl. no. 17 (viii) is applicable for the services rendered by the Applicant and the applicable GST rate of tax is 18%.

1. The 'Transportation facility' and 'Canteen Facility' covered in the employment contract for providing services by employer to employee will not be subjected to GST. Therefore whether the same applies in respect of rented residential dwellings?
2. As there is an employer employee relationship and the accommodation is provided to the employees, whether RCM is applicable and if so whether the applicant can take GST input tax credit in respect of this RCM paid?

1. Whether the purchase of M-Sand, P-Sand, Boulders, Blue Metals and Bricks, Hollow Bricks from unregistered person are liable to reverse charge mechanism as per Section 9(3) or 9(4) of the CGST Act, 2017?

 2. Whether the goods notified under Section 9(3) specifically excludes the above-mentioned goods purchased from unregistered person? 

3. Whether the amended Section 9(4) excludes the applicant to pay tax under reverse charge mechanism for purchase of the above-mentioned goods from unregistered person?

1) Whether Input Tax Credit (ITC) is eligible on fire-fighting system and public health equipment for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by supplier to bill “Advance Component” of the contract?

1) Whether Input Tax Credit (ITC) is eligible on electrical works carried out for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by Supplier to bill “Advance Component” of the Contract and Subsequent Adjustment of Advance in the Service Bills showing both Gross and Net amount.

a) What is the appropriate classification of various models of ACER Interactive Flat Panels for the purpose of GST? b) What is the applicable rate of GST

1.   To set aside the impugned Notice DRC-01A dated 14.10.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.41501156 

2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

1. To set aside the impugned Notice DRC-01A dated 07.11.2024 and DRC-01 DATED 26.12.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.22978325

 2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

Classification Required with to HSN Code of Input goods used in our Manufacturing.

1. Do I have to pay tax on the above self-invoice? 

2. How to differentiate the amount as paid with respect to the services provided to Pradeep Phosphates Ltd., J. K. Cements and those hired under GTA?