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

1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service 
2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is the time of supply of goods or services warranting tax liability
3.If yes, what is the applicable rate of tax for such supply of goods or services?”
4.If yes, Whether the issue of PPIs by the Third party PPI Issuers subject to GST at the time of issue in their hands?
5. Whether the amount received by the Applicant from Third Party PPI Issuers subject to GST?
6. If No, GST collection at the  time of sale of goods or services on redemption of PPIs i.e., own and from Third Party will be a sufficient compliance of the provisions of the Act?
7. The treatment of discount (the difference between Face value and Discounted Value)  in the hands of issuer of PPI in case of third party PPIs? Whether the applicant will be liable to pay GST on this difference Value?

Whether the Input Tax Credit available spent for construction of building materials can be claimed and utilize to nullify the cascading effect of taxation?

1.Tax liability on medicines supplied to in-patients through pharmacy
2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure

1.Whether the transaction of printing of contentprovided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement materialis supply of goods.
2.What is the classification of such trade advertisement material if the transaction is a supply of goods?
3.What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services?

Brief of the Case :- Appllicability of GST on ENA?

Summary:- Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore, the application for advance ruling has  not been admitted.

Whether the applicant taxpayer is to pay tax  @ 6% + 6% (after availing landabatement= 4%+4%) availing the input tax & as provided under notification

11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGSTAct.

Or

the applicant taxpayer is to pay tax @ 0.5%+0.5% as provided undernotification 3 & 4 of 2019under CGST Act & notification 45 & 46 of 2019under HGST Act.

Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004?

Summary- All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as per standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.

Whether the Goods and Services Tax is applicable on the accounting entry made for    the    purpose    ofIndian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees.

Whether he is liable to pay GST  on supply of goods through PDS

Rectification of order dated 21/10/2019