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

Q1. Classification of the services provided by the applicant 

Q2. Whether services provided by the applicant are exempted under Sl.No.3 of Notification No.12/2017 dated 28.06.2017 as amended? 

Q3.Whether the service recipient, i.e., M/s. Goa Waste Management Corporation is a "Governmental Authority" as per the definition of Notification No.12/2017, Central Tax, dated 28.06.2017.

Q1.In the facts and circumstances of the case, whether tax paid on Input services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 is eligible to be availed as input tax credit (ITC)?

 Q2.If eligible, can entire ITC be availed by the applicant for providing the transport facility in all shifts considering the safety of women as mandated under the Tamil Nadu Shops and Establishments Act, 1947? 

Q3.If eligible, can ITC be availed for services received from the date introduction of proviso to Section 17(5) (b) (iii) of CGST Act 2017?

1. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to collect remnant rice offerings at Sabarimala? 

2. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to collect coconuts and broken coconuts offered by devotees in temples under its administration?

 3. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to collect clothing left by pilgrims in the Pamba River? 

4. Whether GST is applicable on the consideration received by the Applicant from auction or tender of agricultural produce mainly coconut yield from temple lands? 

5. Whether GST is payable under the Reverse Charge Mechanism on honorarium and sitting fees paid by the Applicant to the President and Members of the Travancore Devaswom Board?

 6. Whether GST is payable under the Reverse Charge Mechanism on advocate fees or legal fees paid by the Applicant to suppliers who are not registered under GST? 

7. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to perform temple rituals and customs such as Pulluvan Pattu and Balithara? 

8. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to operate and maintain public toilets and washrooms exclusively for devotees within temple premises? 

9. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to sell pooja items within temple precincts?

Whether, in terms of Section 49(5), Section 49A and Rule 88A of the CGST Rules, 2017, the applicant can utilize SGST input tax credit to GST Rules, 2017, the discharge IGST liability while SGST output liability remains unpaid and CGST credit is still available, especially when such offsetting is permitted by the GST portal

(a) Whether “Semen Sorting Services” would qualify as an exempt service under GST, similar to the exemption granted to semen doses? 

(b) Can we classify “Semen Sorting Services” under SAC code 9986?

(c) In the absence of a specific notification or classification, under which HSN/SAC code should “Semen Sorting Services” be categorized?

1. Whether the activities undertaken by the Indian Medical Association Coimbatore would be considered as business under Section 2(17) (c) of the CGST Act, 2017, even though the ultimate objective is to provide healthcare services, which are otherwise exempt. 

2. Also, whether it would be considered as a supply under section 7(1) (a) of CGST Act, even though the services are provided on the ground of principles of mutuality. 

3. Further, specifically, whether the member subscription fees collected from the members of the association is considered as a supply under GST.

Q1. Classification of the services provided by the applicant. 

Q2. Whether services provided by the applicant are exempted under S1.No.3 of Notification No.12/2017 dated 28.06.2017 as amended? 

Q3. Whether the service recipient i.e., M/s. Ariyalur Municipality is a "Governmental Authority" as per the definition of Notification No.12/2017, Central Tax, dated 28.06.2017?

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.

Q1. Is the transportation of eggs through GTA services exempt, and do the RCM provisions apply in this case? Q2. Is the transport of eggs via railway services exempt? 

Q3. Is the lease of agricultural land for grazing hens exempt, and do the RCM provisions apply?

 Q4. Is the use of land along with a poultry shed for sheltering birds exempt, and are RCM provisions applicable?

1. Whether the HSN code for rice bran oil is appropriate and in accordance with GST classification norms? 

2. Whether the applicable GST rate on the edible oil is 5% or is it 12%?