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

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

(i) Whether the printed advertisement materials classifiable as supply of goods?

(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.

The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.

Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

Clarification regarding classification of  carry bags made of polypropylene non-woven fabrics

Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 CGST Act, 2017?

The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials.