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

1.Whether free tickets given as “Complimentary Tickets” falls within the definition of supply under CGST Act, 2017 and thus whether the applicant is required to pay GST on such free tickets
2. Whether the applicant is eligible to claim Input Tax Credit (for short “ITC”) in respect of complimentary tickets?

Whether they are exempted or not on their outward supplies made to ocean going merchant ships on rorign run, and Indian Naval Ships and Indian Coast Guard Ships

Determination of liability to pay tax, and whether the applicant is required to get registered or not? ( Applicant is involved in manufacturing of biris, annual turnover is lessthan 20 lakhs, applicant do not have inter-state outwars supply, asked clarification on liability of registration?)

Taxability of Jobwork done for imported materials i.e TEA  and re-exporting the same.

Does  service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017

Classification of any goods or services or both;  Whether the laterals such as clamps, bends, tee, coupler ,bush  which form part of an Sprinkler System or Drip Irrigation System shall form part iof Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 and will it be taxed at 12%

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

Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services.

Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload.

Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project?

Whether consideration represented by way of Borrowing cost received from members top whom loan was sanctioned amounts to taxable supply?