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

(a) Whether Psyllium Seeds (Isabgol) supplied in their natural, raw and unprocessed form as procured through Agricultural Produce Market Committee (APMC) auctions directly from farmers, without undergoing any drying, freezing, crushing or other processing qualifies as "fresh" Isabgol seeds and are exempted under Entry 87 (HSN 1211) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025 as "Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or "chilled”? 

(b) Alternatively, whether Psyllium Seeds (Isabgol) as discussed above qualifies as "goods of seed quality" and are exempt from GST under Entry 77 (HSN 12) of Notification No.10/2025-Central Tax (Rate) dated 17.09.2025?"

Q.1 Which rates of GST should be applied in the invoice raised for delivery of Beneficiated (Washed Coal) to MAHAGENCO?

Q.2 Whether the Invoice should be for 18% for the entire transaction or 5% (RCM) / 12% forward charge for transportation and 18% for the beneficiation and loading services under the agreement? 

Q.3 In spite of the notification dated 2/2018- Compensation Cess dated 26th July 2018 regarding charging NIL Compensation cess on Coal rejects supplied by a coal washery, arising out of coal on which compensation Cess has been paid and no input tax credit thereof has not been availed by anyone, Can MAHAGENCO charge Compensation cess on sale of rejects to the Applicant company i.e. MAHARASHTRA State MINING CORPORATION LTD (MSMC) applicant company?

 Q.4 IN the chain of back-to-back transactions, should the applicant company charge Compensation cess on sale of rejects to the contractors?

1. Applicability of Notification No. 16/2021 Central Tax (Rate) to MCGM for withdrawal of exemption from GST (In continuation with Notification No. 12/2017 Central Tax rate). 

2. GST Rate for the same.

Whether medicines, consumables, implants and other allied items supplied by hospitals to in patients is exempt under GST law under “Healthcare Services”?

1) Whether the supply of selling goods and installation of the above products constitutes composite supply or mixed supply?

2) If the same is composite supply then what will be the rate of GST i.e. of goods or services? 

3) Whether supply and installation of Wallpapers, Glass partition is works contract supply or normal supply? 

4) In case the invoice is of multiple products with multiple rates and also included installation then what will be the treatment?

1. The works contract services were provided in Madhya Pradesh by us, we have already issued invoices as – SGST and CGST to main contractors with our ISD Number (Ignorantly in MP), further main contractors have already taken set off while filing their monthly returns , now since they are not able to claim the set off from my ISD invoices. Is it possible to raise the invoice from Maharashtra (HO) to MP Main contractors as IGST Invoice Works contract bill? Further is it possible for main contractor to claim IGST set off with the above IGST bills. 

2. Is it possible to rectify the mistake made while at the time of Registration selecting ISD Registration instead of Regular Registration with that effective date? And further allowed to file GST Return for the above period. If not how to claim MP input GST set off in Maharashtra, which is reflected under our ISD Number of MP.

1. What GST rate is applicable for the product Diesel Exhaust Fluid (DEF)? 

2. What will be the HS N Code for the product Diesel Exhaust Fluid (DEF)?

1. What is the applicable HSN code for in‐vitro diagnostic ELISA kits?

 2. What is the applicable GST rate for in‐vitro diagnostic ELISA kits?

 3. Are these HSN Code and IGST Rate for all in‐vitro diagnostic ELISA kits the same? 

4. Are different GST rate applicable on imported /trade in‐vitro diagnostic ELISA kits and own manufactured in‐vitro diagnostic ELISA kits.

1. The works contract services were provided in Madhya Pradesh by us, we have already issued invoices as – SGST and CGST to main contractors with our ISD Number (Ignorantly in MP), further main contractors have already taken set off while filing their monthly returns, now since they are not able to claim the set off from my ISD invoices. Is it possible to raise the invoice from Maharashtra (HO) to MP Main contractors as IGST Invoice Works contract bill? Further is it possible for main contractor to claim IGST set off with the above IGST bills. 

2. Is it possible to rectify the mistake made while at the time of Registration selecting ISD Registration instead of Regular Registration with that effective date? And further allowed to file GST Return for the above period. If not how to claim MP input GST set off in Maharashtra, which is reflected under our ISD Number of MP.

Whether applicant have to Charge 12% Instead of 18% which applicant usually Charge or whether applicant have to continue with 18% GST rate?