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

Whether the product ‘Breaded Cheese’ (impugned goods) is classifiable as ‘cheese’ under Heading 0406, and accordingly, subject to CGST and SGST at the rate of 6% each under S.N. 13 of the Schedule-II appended to notification No. 1/2017- Central Tax (Rate) dated June 28, 2017(Notification No. 1/2017 – CT(R’)) and Notification KANI.-2-836/xi-9(47)/17-UP. Act-1-2017-Order- (06)-2017 dated June 30, 2017(Notification No. 836/17’) respectively.

GT Rate on “supply of services to Solid Waste Management Garbage Collection, Disposal Water Supply, Cleaning of Colony.”

(a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer?
(b) Whether the applicant is liable to pay GST on any amount received as consideration towards sale of completed offices, after the date of completion, where part of the consideration was received prior to the date of completion as determined in question (a) above?
(c)  Whether the applicant is liable to pay GST on the consideration received as consideration towards the sale of completed offices, where the entire consideration is received after the date of completion of construction as determined in question number (a) above?

whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%?

1. Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?

2. If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?

3. Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?

Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading?”.  But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018.

The applicable HSN code and Rate ofTax for Non-Woven Bags and CottonBags

Classification of bags made of Non-woven fabrics of Polypropylene/IOO% Cotton (GreyFabrics)used for packing of goods, commonlycalled as'Stick bags/Wedding Gift Bags/ ReusableShopping Bags/ Draw-String Gift Bags/Garment Bags, etc and its rate of tax payableunder the GST Acts

Whether Sl.No.3 of Notification No.I2/20I7- CentralTax(Rate) dated 28th June 2017 is applicable for theservices rendered byTamil Nadu Water InvestmentCorporation to Chennai Metro Supply and Sewerage Board.

“Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?”