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

Q.1: Whether the instant provision of testing and commissioning service or Rail Track is classifiable under sl. No.3 (vi) (a) of Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended)? 

Q.2: In case where the answer to question No. 1 is in negative, what shall be the classification and the rate of tax? 2

Application is rejected

Application withdrawn by the Applicant

Application is rejected

Application is rejected

The application is engaged in the business of “Body Building” by way of fabrication and attachment of Body of commercial vehicle i.e.tipper. Application has been filed by the taxpayer seeking whether the activity undertaken by the Applicant would qualify as ‘job work’ as per the provisions of Section 2 (68) of the CGST Act and what is the tariff classification of the supply made by the Applicant and the applicable rate of GST on the said supply.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

Application is rejected