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

1. Whether GST is applicable to the Landowner's share of constructed residential flats? 

2. If GST applicable on point 1 above, what will be the rate of GST and the value on which such GST is applicable?

1: Whether GST Registration is to be obtained by the Board? 

2: Whether GST is to be collected from the application fee collected from the candidates? 

3: Whether GST is applicable for the activity of conducting examination?

Q- 1 Whether classification of UV Printed Acrylic Photo Frame under HSN 39269099 (articles of plastics) is correct, or should it be classified as a decorative printed article or personalized photo product under Chapters 49/97? Ans-The classification of UV Printed Acrylic Photo frame under HSN 39269099 is not correct and the correct classification is 49119990. 0

Q-2 Whether product UV Printed Acrylic Wall Clock classification under HSN 91052100 (wall clocks, electrically operated) is correct? Ans- The classification of UV Printed Acrylic Wall Clock under HSN 91052100 is not correct and the correct classification is 91059990. 

Q-3 Whether classification for MDF Keychain with Printed Photo under HSN 442199 (other articles of wood) is correct or whether it should fall under gift novelty items. Ans- The correct classification for MDF key chain with printed photo is 44219990.

What is the applicable GST rate and HSN code for the charges collected for the removal of effluents?

Whether the tax charged by the supplier on Hydro treated Vegetable Oil (HVO)/ Renewable diesel/Renewable diesel will be available to the applicant as input tax credit whereby such Hydro treated Vegetable Oil (HVO)/Renewable diesel will be used by the applicant in providing transportation services taxable under forward charge mechanism?

1. Classification of service viz, "Solid Waste Management -Revamping of existing dumped garbage in compost yards by Biomining process" provided by the applicant to Sattur Municipality.

 2. Whether the service provided to Sattur Municipality is exempted as per Sl. No. 3 of Notification No. 12/2017-CT (Rate) dated 28-07-2024.

1. What is the present position for levy of GST on hostels for poor and middle class students run by charitable Trusts? 

2. What is the present position for levy of GST on hostels for High class students run by charitable Trusts?

 3. What is the yardstick to classify the students as Poor, Middle and High class? 

4. What is the position for levy of GST if one college accommodate the students of another College, Please note both Colleges are Charitable Institutions. Is it taxable or exempt Service? The agreement for Hostel accommodation has been entered into between the two Colleges and one College make the payment to the other College. There is no agreement between the Service Provider and the accommodated Students and no separate bills/receipts will be issued to them. Bill will be raised only in the name of College whose students are accommodated. If it is exempt whether the same is exempt with effect from 15.07.2024 as per Notification No.4/2024-CT(R) dated 12.07.2024

 5. Similarly what is the position for levy of GST for the food supplied to Hostel students of another College residing in this College? Please note both colleges are Charitable Institutions. Is it taxable or exempt service? The agreement of Food Supply has been entered into between the two Colleges and one College make the payment to the other College. There is no agreement between the Service Provider and the accommodated Students and no separate bills/receipts will be issued to them. Bill will be raised only in the name of College whose students are accommodated. If it is exempt whether the same is exempt with effect from 15.07.2024 as per Notification No.4/2024-CT (R) dated 12.07.2024. 6. What is the applicable rate/rates of GST if the Council decides it is taxable for both the Hostel accommodation and food supplies to the students?

i) Whether, in the facts and circumstances of the case, GST is leviable on the Minimum Guaranteed Off-take (MGO) Charges imposed on M/s. GAIL (India) Limited for short-lifting Natural Gas from the contracted quantity i.e., Adjusted Annual Contract Quantity under the Gas Sales and Transportation Agreement(GSTA) dated 02.07.2021.

Determination of correct classification of lamp oil

Whether levying GST 5% (SGST2.5% and CGST2.5%) on the invoice amount which includes the foods as well as the packaged drinking water bottle (the rate of which more than the MRP printed on the bottle) as ordered by the customers treating the entire transaction as providing restaurant service is legally correct?