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

Application withdrawn by the Applicant

Application is rejected

Application withdrawn by the Applicant

Q 1: Classification of ‘Geo-Membrane for Water Proof Lining- Type-II as per IS: 153151:2015’ under Chapter Heading 5911 10 00.

Q.1. What is the HSN code for GEO MEMBRANE laminated HDPE wowen polymer lining? 

Q.2. What is the GST Rate on GEO MEMBRANE laminated HDPE wowen polymer lining?

Q.1 What is the HSN code of the Geometry Compass Box supplied by the Applicant to BMC ? 

Q.2 What is the GST rate at which the said supply should have been made to the BMC ?

Whether the expenditure incurred by the applicant, a listed entity, for the buyback of its shares in the course of furtherance of business, is eligible for Input Tax Credit (ITC) under the GST regime?

Whether the applicant is eligible to avail ITC of tax paid on common inputs & input services used in relation to the subscription and redemption of mutual funds?”

(i) Whether GST is payable on goods lost in transit;

 (ii) If GST is payable, what should be the value of supply for the purpose of payment of GST; 

(iii) If GST is not payable, whether the applicant is required to reverse the ITC in terms of section 17(5)(h) of the CGST Act, 2017;

 (iv) If the applicant is required to reverse ITC in terms of section 17(5)(h) of the CGST Act, on what basis should the applicant be required to reverse.

1.Whether inclusion of a free 'Scraping Tool' in the pack of Apsara Oil Pastels amounts to independent 'supply' of the scrapping tool under Section 7 of the CGST Act, 2017?; 2. What will be the classification and rate of tax on supply of the 'Apsara Oil Pastels with Free Scraping Tool' under the provisions of the CGST Act, 2017 and the GGST Act, 2017?