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

1. What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in North Region Zones 1,2,3,4,5 in Chennai? 

2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No.3 of Notification No.12/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time?

Application withdrawn by the Applicant

1. In the below mentioned situation whether the amount of stipend so received from the industry partner by Logskim and paid to trainees without making any deduction, is chargeable to tax under the CGST Act? 

2. Whether the sale of Uniforms and shoes and the amount of Insurance Premium sold to the industry partner at cost without any margin/markup is chargeable to tax under the CGST Act?

 3. Whether the interpretation of law as made by us in point 16 to this form is correct?

Query 1 – Whether the applicant is eligible to take input tax credits as inputs/capital goods or input services of the items used in Design, engineering, Installation of 10.2 MW of the Solar Power plant as per MNRE & IEC standards wherein the generation of electricity from such solar plant is used for captive consumption. Query 2 – Whether the applicant is eligible to take input Tax credit for inputs and services for running the solar plant.

i) Is the export of processed frozen shrimps (HSN:0306), which are packed in individual printed pouches or boxes and subsequently placed inside a printed master carton (with a maximum weight of 25 kgs each) that includes the design, label and other specifications about the product, subject to GST. 

ii) Is the export of processed frozen shrimps (HSN:0306), packed in individual printed pouches or boxes and subsequently placed inside a printed master carton weighting up to 25 kilograms, subject to GST.

I wish to seek clarification on applicability of GST rate? Since water in an exempted commodity under GST, whether any GST would be applicable if bulk quantity of water is supplied through tankers.

1. Whether additional interest charged on “premium on plots” (refundable in nature) is chargeable to Tax or not?

2. If such additional interest is taxable, rate of tax applicable on the same?

1. Whether leasing of the said premises to the Commissioner of Commercial Taxes by the Institute of Public Assistance (Provedoria) is considered as a ‘supply’ under GST? 

2. Whether the lease fee for office space given by the registered person to the Commissioner of Commercial Taxes vide Leave & License agreement dated 22/10/2018 is exempted under Sr. NO.8 of Notification No. 38/1/2017-Fin (R&C) (12/2017-Rate) dated 30th June 2017

Whether GST on permission charges, reinstatement charges, road cutting charges and ground rent charges levied by Goa PWD authorities is to be paid under reverse charge by IOAGPL in terms of Serial No. 5 of Notification No. 13/2017-Central Tax (Rate) dated 28-06-2017?

Withdrawn