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

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?”

2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?”  

i.Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ?
ii.What is the value on which the applicant is liable to pay GST ?

One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ?

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017.
b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.
Supply in terms of Section 2(30) of CGST Act, 2017  

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods.

उ0प्र0 राज्य सरकार द्वारा लागू ई-वे बिल की अनिवार्यता है अथवा नही ।

Whether Caesar stone imported by the applicant can be classified under HSN Code 2506 or 6810?

Whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road.