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

1. Whether the contractor can charge GST on the value of material supplied by the recipient of service?

2. What should be the mechanism to calculate the taxable value as per section 15 of the Act?

Whether the service of loading and unloading of yellow peas at the port is exempted supply.

Whether mobilization advance for works contract is supply on the date on which it stands credited to the supplier's account

Whether printing of advertising materail is supply of service

Whether the services of supplier are exempt in purview of exemption Notification No. 12/2017 (CT Rate) dated 28.06.2017?

1. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?                                        

2. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?                                                  

3. Whether the applicant would be a Taxable Person under the provisions of the Act?

4. If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

5. Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law.

6. If answer to Question no.5 is affirmative, whether the same would be supply of goods or services?

1. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?                                        

2. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?                                                  

3. Whether the applicant would be a Taxable Person under the provisions of the Act?

4. If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

5. Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law.

6. If answer to Question no.5 is affirmative, whether the same would be supply of goods or services?

What is the appropriate classification of Nicotine Polacriliex Lozenge (hereinafter referred to as “NCT”) manufactured by the Company and rate of tax applicable thereupon under Notification 01/2017-Central Tax (Rate), dated 28-06-2017

(i) Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity?

(ii) Whether the Deposit Work undertaken by applicant is ancillary to the principal supply of transmission or distribution of electricity?

(iii) Whether the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable on Applicant?

(iv) Whether ITC is available to the applicant in undertaking “Deposit works” i.e. creating infrastructure for electricity transmission?

(i) What shall be the present applicable CGST &SGST tax rate on their final product i.e., “Namkeen” duly packed & sealed in printed pouches?

(ii) Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper / legal or not?