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

1. Whether the applicant can levy and discharge Output tax on services provided by it at the effective rate of 8% (12% less 1/3rd value deducted on account of land) under entry number 3(ie) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification 03/2019- Central Tax (Rate) dated 29.03.2019.

1.1 Does the health insurance services provided to Tamil Nadu State Government (TNSG) by the Applicant is exempted from GST under the Serial Number 40 of the notification no.12/2017- Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification (hereinafter jointly referred to as “the Notification”) 1.2 If the Insurance services by the Applicant are held as exempted under Question 1.1 above, then consequently, is reinsurance of the health insurance policy also exempt in accordance with Serial no.36A of the notification 12/2017?

1. Whether GST is liable to be discharged on the portion of the amount recovered by the Applicant from its employees towards the canteen facility provided to the employees? 

2. Whether GST is liable to be discharged on the transportation facility provided by Applicant to its employees? 

3. Whether the Applicant is eligible to avail input tax credit of the GST charged by the canteen service provider for the canteen facility provided to its employees?

1. Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by HSN code 12074090? 

2. Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by entry no. 70 of Schedule I of Notification No.1/2017-Central Tax (Rate) and taxed at the rate of 2.5% CGST and 2.5% SGST or 5% IGST.

a) What is the classification of goods and/or service for the supply of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL?

 b) What is the applicable HSN code on such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

c) What is the applicable rate of tax under the Central Goods and Services Tax Act, 2017 and Karnataka State Goods and Services Tax Act, 2017 on the such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

a)  Whether services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable for GST ?

a) HSN code for Honey bee feeds. 

b) Rate of Tax, if applicable.

 c) Other details if any for specific product.

1.Whether in view of the given facts and circumstances the activity of providing services of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges on principal to principal basis would qualify as ‘intermediary’ as defined under Section 2 (13) of the Integrated Goods and Services Tax Act, 2017 or whether the same would be considered as an independent service of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges? and/ or

 2. Whether in view of the given facts and circumstance the activity of the Applicant would be liable to levy of GST or would qualify as ‘export of services’ in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017?

Whether consider the above said GST amount of Rs, 13,94,702 as a input tax credit and eligible for utilization.?

Whether ITC is admissible on the "Rotary Parking System" falling under HSN Code 8428.