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

(a) Whether  work constitutes composite contract or is it separate contract for each work under taken?

(b) What is the effective rate of tax in the given facts?

(a) Whether  to classify Utiltiy Van under chapter Heading 8703 or Chapter Heading 8704.

The applicant has sought advance ruling in respect of the following question:
a) Whether the services provided by the applicant to the foreign client amounts to export of services and hence zero-rated under GST law; and
b) Whether the applicant acts as a ‘Pure Agent’ while receiving amounts from the foreign clients and passing it on to the Local Research Institutions.

Whether the revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” be classified under heading passenger transport services with SAC 9964 (vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST + SGST) with input credit or under rental services of transport services with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or 12% (CGST+SGST) with input credit or any other rate.

Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels.

a) What is rate of GST on Live standing trees?

a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC?
b) Whether volume discount received on retail (on sales) is liable for GST? If yes, under which HSN /SAC?
c) Whether the Company has to issue taxable invoice to this effect?

Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 – Central Tax (Rate) dated 25.01.2018?

Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of “Prepared Laboratory Reagents / Pharmaceutical Reference Standards (PRS)” attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%?

a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category?
b. Is it compulsory to de-register the registered brand to sell goods in unregistered brand with nil rate of tax under GST?
c. Whether sale of rice is exempt, if applicant forgo the actionable claim on brand name after de-registration?