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

Whether the services provided under technology license agreement entered into by the applicant will qualify 3s service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual Property(IP) right in respect of goods other than information Technology software” attracting GST @12% or under service accounting code 9983 which inter alia provides for franchise service taxable at the rate of 18%.
(a) Under service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual property (IP) right in respect of goods other than information technology software” as provided under clause (c) of entry 5 os schedule II taxable at the rate of 12% in terms of serial number 17 of Notification No. 11/2017-CT (Rate) dated 28.06.2017.
OR
(b) Under Service accounting code 9983 which inter -alia provides for franchise service taxable rate of 18% in terms of Notification No. 11/2017 -CT (Rate) dated 28.06.2017.

“Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as “Renewable energy devices and parts for the manufacture of waste to energy plants/ devices”, attracting 5% levy?”

Classification of Polypropylene Leno Bags

1. Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated as exempt supply or the same cannot be treated as composite supply?

2. If not treated as composite supply, is registered person allowed to claim input tax credit of tax paid on procurement of capital goods, inputs and input services related to both taxable supply and exempted supply?”

GST Rates applicable in case of hostel on rent to various boarder.

1. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?

2. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification No.47/ST-2 dated 30  June 2017  issued by Haryana Government ?  

Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 - Central Tax (Rate) dated 28th June, 2017.

1. Whether the supply from M/s SSPL to M/s X on a "Bill to ship to"mode as per provisions of Section 10(1)(b) of IGST Act, 2017 is permissible?

2. Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/s 10(1)(b) of the IGST Act, 2017, the use of e-way bill in the aforesaid facts in the column of "ship to"of ultimate customer M/s X is permissible?

3. Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s SSPL and M/s RSE and thereafter M/s RSE and M/s Goyal as all are registered persons and the transactions are business to business transactions with availability of full ITC?

4. Whether the transactions between M/s Goyal and the ultimate customer M/s X would be covered by the provisions of Section 15 for the value of taxable supply as they are not related persons?

Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply

Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017