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

1. Whether supply of flats to MHADA identified customers after Occupancy Certificate (OC) is exempted from levy of GST being it is sale of immovable property which is not liable to GST? If it is treated as taxable supply next query is, 

2. In these circumstances if it is treated and held as taxable supply assuming that being "services of works contract service" is rendered to MHADA identified 20% flats then what is the value of supply for GST? Whether it is MHADA dictated value of supply or Market value of supply?

1. Whether the activity of construction/ developing commercial units on vacant plot of land being acquired as capital asset out of surplus funds be treated as in the course or furtherance of business in respect of income generated on account of following transactions: 

a. Sale of commercial units to prospective buyers 

b. Rent received on leasing of commercial units 

2. If yes, whether input tax credit be eligible for inputs & input services used for the construction of commercial units in case of above transactions i.e. a. Sale of commercial units to prospective buyers b. Rent received on leasing of commercial units

1. The Applicant supplies imported goods stored in his bonded warehouse to foreign-going vessels, Indian Navy Ships and Indian Coast Guard Ships. Will these outward supplies be treated as Export Sales (Zero-rated Supply) under GST?

 2. If these outward supplies are treated as Export Sales, then under LUT, can these items be exported without payment of IGST?

1. Whether the supply being made is pure service or composite supply, where supply of goods does not exceed more than 25% of the value of the supply? 

2. Whether the recipient is Government, Local Authority, Governmental Authority or Government Entity? 

3. Whether supply is being made in relation to any function entrusted to a Panchayat or a Municipality under the Constitution? 

4. Whether the applicant is eligible for exemption of services being provided by way of pure service or composite supply based on Entry 3A w.e.f. 25.01.2018 vide Notification No. 2/2018-CT(R) which needs to be clarified by way of Advance Ruling?

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

1. Whether they have the option to either: a) Pay GST at the rate of 2.5% CGST and 2.5% SGST without availing Input Tax Credit (ITC), or b) Pay GST at the rate of 9% CGST and 9% SGST with availing ITC, as per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 20/2019-Central Tax (Rate) dated 30.09.2019, effective from 01.10.2019. 

2. What is the applicable GST rate for food supply services provided for occasional events, where no labour or on-site services are involved, and the food is prepared at their own premises and transported to the recipient's location at their own risk? 

3. What is the applicable HSN Code?

1. Whether supply of online training services (delivered through live/recorded digital platforms) shall qualify as “online information or database access retrieval service” under HSN 998433 (i.e. On-line video content) or should be covered under HSN code 999293 (i.e. Commercial Training and Coaching Services)? 

2. Determination of the tax liability under the CGST and SGST Acts especially when the student is based in a state outside Rajasthan?

a. Whether GST is applicable on recovery of nominal amount for availing the facility of Canteen at the factory premises when it is not a supply as per clause 1 of Schedule III of CGST Act; 

b. Whether ITC is available on GST charged for the provision of Canteen services for the employees at the factory premises? 

c. Whether GST is applicable on payment of notice pay by an employee to the Applicant-employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act. 

d. Whether GST is applicable on the amount of premium of Medical Insurance Policy of for the employees and their dependents at actuals covered under the HR Policy; 

e. Whether GST is applicable on recovery of nominal amount for availing the facility of transportation to and from the factory premises when it is not a supply; 

f. Whether Input Tax Credit is available on GST charged for transportation facility provided to the employees of the Applicant-Company; 

g. Whether Input Tax Credit is available on GST charged for gardening expenses of the Applicant-Company.

1. Whether the sharing of amounts by the Applicant to its members who act as facilitators constitutes a "supply" as defined under Section 7 of the CGST Act, 2017, and accordingly attracts levy of GST under Section 9 of the CGST Act, 2017 read with the Kerala State GST Act, 2017? 

2. Whether any GST is leviable on any transactions made between the Applicant and its members including those who act as facilitators? 3. What is the classification of service if the answer to (1) and (2) is in the affirmative?

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of COST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed in the Rule 104 of the CGST Rules, 2017.