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

1. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to other manufacturers whether such used lead acid batteries qualify as ‘second hand goods’ and thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017?

2. When the Applicant is selling goods under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017. The Tax on Outward Supply under the Margin Scheme would be qualified under which of the following heading in GSTR-3B in following cases:-

a) When Applicant selling the goods within the state?

b) When Applicant selling the goods outside the state?

3. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to manufacturers whether the goods when sold outside the state or when sold within the state of Rajasthan qualifies under the Margin Scheme.

Applicability of notification issued under the provisions of GST Act,

Whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable?

Applicability of notification issued under the provisions of GST Act, and Determination of the liability to pay tax on any goods or services or both.

The issue is in relation to classification of Vigilance Control Device (VCD), Diagnostic Terminal, (DT), and Master Controller System (MCS), (hereinafter collectively referred to as “products’’) supplied by the applicant.

Recommendation on the HSN code and applicable tax rate to be used under GST for the AMI (said product)

3002-HS Code of Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological process.
0511-Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
3101-All goods i.e. animal or vegetable fertilisers put up in unit containers and bearing a brand name.

Classification and Rate of Applicable GST on various equipment manufactured for being used exclusively in various Tanks.

Classification of Gudkhu under GST Act, 2017.

1)As per the Advance Ruling Tanakpur power station, NHPC has been exempted from GST as per notification no. 12/2017,central tax(Rate) dated 28-06-17 (as amended time to time) but will this entails other agencies and contractor/ sub-contractors not to charge GST in their invoices. If the activity of constructing Indo-Nepal border rode is exempted as per advance ruling will this permit all the contractor and sub-contractors involved in this project be exempted or otherwise?

1)Whether interlining fabrics is Classified under HSN code 5903 or should be Classified as further bland of yarn (In chapter 52-55)?