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

1. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

2. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands?

Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit.

APPLICATION WITHDRAWN

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;
d. Admissibility of input tax credit of tax paid or deemed to have been paid;

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

How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime? (Application Withdrawn).

1. Whether Steel Mugs with a plastic outer body supplied by the applicant would be classified under SI. No 184 of Schedule II of Notification No 1/2017 of Central Tax (Rate) dated 28th June, 2017 (as amended)?

The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ?.                        

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-03-2019.

i) Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of  Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service?

ii) Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017 –Central Tax(Rate) dated 28-06-2017 or No.9/2017-Integrated Tax (Rate) dated 28-06-2017 or Notification (12/2017)NO FD 48 CSL 2017, Dated 29-06-2017 ?.                                                          

But the Applicant Company requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019.