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

a) Whether Marginal Scheme is Applicable to me on used car purchase and sale? 

b) HSN Code and Rate of Tax and Assessable Value? c) Any other Suggestion?

Can we claim GST refund under "Any other" category in case if we have already filed a NIL refund application inadvertently under a particular category (Refund of ITC on export of Goods & Services without payment of Tax, in the present case)?

Application withdrawn by the Applicant.

Q1: In light of the aforesaid proposed model-I, whether the Applicant would qualify as an Ecommerce operator under Section 2 (45) of the CGST Act?

 Q 2: In the light of aforesaid proposed model-I, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q 3: In the light of aforesaid proposed model-I, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer? 

Q 4: In light of the aforesaid proposed model- II, whether the Applicant would qualify as an E-Commerce operator under Section 2 (45) of the CGST Act? 

Q 5: In the light of aforesaid proposed model- II, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q6: In the light of aforesaid proposed model-II, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer?

What is the HSN Code & GST Rate on sale of SPV Refueller?

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of GST ARA-01 application as mentioned in the Rule 104 of the CGST Rules, 2017.

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 COST Rules, 2017.

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98[2) of CGST 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 under section 97(1) of COST Rules, 2017.

Q1.E-way Bill generation- validity and applicability.

Q1. Whether the applicant satisfies the definition of an "E-commerce operator" or do they satisfy the definition of "Goods Transport Agency"? 

Q2. What is the taxability of services provided by the applicant?