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

(1) Whether in case of Accommodation Only services GST will be charged @ 18% on the Service Fee/ Convenience Fee charged by the Company, if the Company satisfies the conditions of Pure Agent?

(2) Applicant is also seeking any option available to a “Tour Operation” to either charge GST 5% (with no ITC) or charge GST @ 18% (with full ITC)

Whether Goods and Service Tax shall be leviable/chargeable on the transaction/agreement involving services of Integrated Village Development Programme.

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only.

Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose.

Determination of the liability to pay tax on any goods or services or both

Determination of the liability to pay tax on any goods or services or both

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

Whether consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever name called to National Institute of Bank Management (NIBM); a society registered under Societies Registration Act, 1860 by its members (being Banks) for its recurring and non-recurring expenses is leviable to GST?

Applicant charges interest from customers for delayed payment. The amount on which interest is charged consists of two components cost of securities and brokerage. Interest charged on cost of securities is exempt under notification no. 12/2017 Central Tax (Rate) dated 28-06-2017 as amended. Then what will be the tax liability on such interest charged from customers?