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

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?

Whether the Company is eligible to take the input tax credit for the GST charged by the canteen service provider for the canteen services (on the portion which is borne by the company) for its employees where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948 read with rule 72 of Gujarat Factories rules, 1963

Whether the applicant is eligible to avail ITC on inputs and input services used for construction of concrete tower to support and erect the VCV lines at the factory of the applicant, for manufacture of EHV cables, in terms of Section 17(5)(c) and (d) of the CGST Act, 2017?

Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder, calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST

Whether the goods supplied by us [becoming victim of fraud without receiving consideration] could be considered as supply of goods under the provisions of section 21 under the IGST Act?

(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.

Our services to 54 hospitals under the control of DM&RHS are exempted supplies as per Notification 12/2017 (as amended) or not?

What is the CGST/SGST rate applicable for outward supply of Maida Pappad whose manufacturing purpose is sheeting the dough and cutting the sheet with knife?

(a) Classification of goods i.e Tapioca flour obtained by crushing the dried roots and remnants of tapioca roots/tubers; 

(b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No. 78 and tariff item 1106 of Part-A of Exempted goods, and tariff item 1106 in Sl. No. 59 of Part-C in schedule 1 of the said Act; 

(c) Determination of the liability to pay tax in respect of the said goods, tariff 1106 as mentioned in Sl. No. 78 of Part-A of Exempted goods, and Sl. No. 59 of Part-C of 1st Schedule to the Act; 

(d) Whether such trader/dealer is required to be registered.

1. Whether the supply of services made by the Applicant under Fifth Contract is composite supply with principal supply of goods under the Third Contract 

2. Whether the supply of service of transportation, freight and insurance under the ‘Fifth Contract’ provided for the goods supplied by the Applicant is in the nature of Business Support Services and shall be chargeable to tax at specified rates?