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

Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?

1. Whether the company is eligible to take input tax credit as ‘inputs/capital goods’ or ‘input services’ of the items enlisted in Annexure-4 of this application in terms of Section 16 and 17 of the CGST/ KGST/ IGST Act?  Additionally, whether the capital goods and inputs constitute plant and machinery of the Applicant which are used in the business of Manufacturing Cement and hence not blocked input tax credit under section 17(5) of the CGST/ KGST/ IGST Act?

2. Whether the Applicant Company is permitted to avail the entire input tax credit of the enlisted items in Annexure 4 of this application, being used towards the electric energy generated from the captive power plant and transmitted to the cement manufacturing plants which are physically located at distinct locations within the State of Karnataka in terms of section 17(1) and 17(2) of the CGST/KGST/IGST Act and subsequently utilize the same for payment of output tax on cement sold by the Applicant?

3. Whether the applicant company is required to reverse input tax credit on the electric energy generated by it at its plant and banked with the KPTCL, GESCOM & HESCOM and which is unutilized at the end of sic months from the date of banking and is deemed to be consumed by KPTCL, GESCOM and HESCOM at the end of six months?

“Whether KMF is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers.”

Whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business?

Classification of the goods manufactured by the dealer “Agriculture Tree Climbing Apparatus-Unipole Manually operated” - Principal raw material being Aluminium.

a) Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017?

b) Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313?

(a) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services?
(b) Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law?

1.Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an “Export of goods” in terms of the GST  law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act.  This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer
2.If the place of supply is not outside and this sale of the Aircraft  does not qualify as “export of goods”, then what would be the place of supply?
3.Since the aircraft was imported for operation as Non-Scheduled air transport (passenger) services, can it be treated as aircraft falling under Tariff item 8802 – as aircraft other than for personal use; and since the buyer is a corporate legal entity in USA and would use the Aircraft for commercial purposes, whether the correct GST rate applicable would be 5 percent as per Entry 244 of Schedule I.  Further, since the instant sale of aircraft is a subsequent sale (i.e. sale of  second hand goods) would GST compensation cess be levied on such sale (given that the intention behind compensation cess is that to compensate the states for loss of revenue from the earlier duty levied on manufactured goods).
4.Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refund of the GST and the compensation cess paid by it.

Whether supply of services for managing establising and maintenance of hospitals is exempt

Whether supply of cleaning and sweeping service to hospitals is exempt