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

1. Whether the GST payable 12% under HSN Code 9954 is correctly determined. 

2.If No, reasons for the same. If the above services is not to be taxed at 12% then at what rate the same should be taxed, reasons and HSN Code for the same.

1. Whether the applicant, being an institution accredited vide the Memorandum of Understanding with Telecom Sector Skill Council (TSSC) dated 14th November, 2024, as a training partner with the TSSC recognized by the National Council for Vocational Education and Training (NCVET) and providing training service to its students with respect to training for repair and maintenance of handheld devices such as mobile phones and tablets, which is in relation to a qualification aligned with the National Skill Qualification Framework (NSQF) in respect of which the National Council for Vocational Education and Training (NCVET) has approved a qualification package, is exempted from GST on such training service with effect from 14th November, 2024 as per Sl. No. 69 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended as on date? 

2. Whether the Service Accounting Code (SAC) applicable to the training services provided by the applicant, as mentioned in Question No. 1 above, is 999293- "Commercial training and coaching services"?

The Applicant is the holder of GST Registration No. 08ABXFA7290E1ZX and is inter-alia engaged in the business of spice manufacturing and trading, contributing significantly to the supply chain in the FMCG sector. The firm’s monthly taxable turnover exceeds Rs. 50 lakhs, thereby prima facie making Rule 86B applicable.The application has been filed by the applicant seeking whether the total income tax paid by the firm and its partners be considered for the exemption under Rule 86B. Also, If no single partner has paid more than ₹1 lakh in tax, but the firm and partners together have, does the exemption still apply.

The Applicant is the holder of GST Registration No. 08AATFB8617M1ZO and the applicant entered into an Agreement to provide the pure labor Construction Services to M/s BCM BUILDERS LLP.M/S BCM Builders LLP has entered into a contract with Rajasthan Government to construct 380 flats under "Affordable Housing Scheme under Pradhan Mantri Awas Yojna" (including Material and Labor). The application has been filed by the applicant seeking whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable on the services of "Pure Labor" provided by the applicant.

A. Questions on Classification 1) Whether the supply of sweets, snacks and savouries as listed out in the statement of facts is a supply of goods or supply of services? 

2) Whether the supply of various foods and beverage items (other than the sweets, snacks and savouries listed out in the statement of facts) is a supply of goods or classifiable as restaurant services? 

3) What is the appropriate classification and rate of such supply of goods /services supplied by the applicant?

B. Questions on value of supplies 1) Whether the additional charges for packing, special package boxes, delivery charges are part of value of the supply of the respective supplies of goods or services made by the applicant? 

C. Question on Input Tax Credit 1) Whether the applicant is eligible TY for Input Tax Credit under on inward supplies for provision of the outward supplies of goods sold by the applicant? 2) Whether the applicant is eligible for Input Tax Credit as for restaurant services provided at the premises by the applicant as per Notification 11/2017-Central Tax (Rate) 3) Whether the applicant is liable to reverse ITC on common input goods being materials used for manufacture of sweet and food items as per Rule 42 in light of Explanation (iv) to Notification 11/2017-CT (R) 

D. Question on liability to pay tax 1) Whether the applicant is liable to pay tax on supply of sweets, savouries and other goods through Swiggy, Zomato and other E-Commerce operators? 2) Whether the applicant is liable to pay tax on supply of food & beverages (ie restaurant services) made through such E-Commerce operators, in light of the provisions of Section 9(5)?

1. Whether the rehabilitation services provided by 'Radiantminds Rehab LLP' are eligible for exemption under the Serial No. 74A of Exemption Notification No. 28/2018- Central Tax (Rate) dated 31-12-2018.? 

2. Whether 'Radiantminds Rehab LLP' is required to be registered under the provisions of GST Act, 2017 after considering the threshold limit for registration? 

3. If our services fall outside the purview of exemption, then what is the rate of tax and HSN/SAC applicable tọ the services provided by Radiantminds Rehab LLP?

Whether the applicant is eligible to claim ITC as Input/ Capital Goods or Input Service on solar plant purchased with installation and commissioning in terms of Section 16 & 17 of the CGST Act, 2017?

Query-1: Whether goods carriage given on lease to Goods Transportation Agency is a taxable supply?

 Query-2: If the above mentioned supply is an exempted/nil rated supply, are there any conditions to be satisfied to avail that exemption? 

Query-3: Whether the service provider has to be goods transportation agency to avail the above mentioned exemption or it can be any other person?

1) Does barter exchange procedure operate for B2B transactions when payments are made without bank transactions? 

2) When a job worker is not registered under GST, does the Reverse Charge Mechanism (RCM) apply?

1.    Whether the Applicant can avail the ITC of the import IGST paid through TR-6 Challan in terms of Section 16(2) of the CGST Act read with rule 36 of CGST Rules?

 2.    Whether the eligibility to avail ITC of the import IGST paid vide TR-6 Challan is subject to the time limit prescribed under Section 16(4) of the CGST Act