On applicability of GST notification no. 02/2018 compensation cess (Rate) date 26-07-2018 on sale of coal reject by a power plant of chattisgarh state power generation company limited

Applicant sought for rulings with regard to the applicability of provisions of Not. No. 46/2017-CT(R), dated 14.11.2017 (Item No. 1), to the following activities:

(i) Ice cream and ice cream allied products, milk shakes served in the parlour with or without adding ingredients like fruits or topping sauces according to the customer taste or requirements. (ii) Ice cream and ice cream allied products sold in the parlour as such i.e. cups, cones, bars, sticks, novelties, ½ litre packs, party pack and bulk packs etc.

(iii) Party orders: sale of bulk ice creams to caterers as takeaway.

(iv) Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste.

(v) Ice cream products of cups, cones bars, sticks, novelties etc. Sold to pushcart vendors, who in turn sell to their customers.

1.   Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT?
2.   Whether coal rejects to be supplied by the power plants of the applicant is covered under HSN 2701 for levy of compensation cess @ Rs. 400/- per MT?
3.   Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered for exemption from compensation cess vide Notification No. 01/2017-Compensation cess (Rate) dated 28.6.2017 vide S. No. 41A?
4.    Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered under any other exemption notification for exemption from levy of compensation cess?

1. Classification of Royalty Payment, and the rate of GST applicable on extraction of iron.            

2. Taxability and Classification for payment made towards National Mineral Exploration Trust(NMET) Fund, District Mineral Foundation (DMF) Fund, Goa Mineral Ore Permanent Fund Trust (GMOPET) and if held in affirmative, rate at which GST is Payable  in relation to extraction of iron

1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Rasipuram Agricultural Producers              Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?

1.Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers  Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?

1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Namakkal  Agricultural Producers  Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism

1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book? 
2.  Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC?
3. Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC?
4. Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9?

1.Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely,

-  Import into India of drill bits; and

-  Indigenous movement from the port of import to ONGC’s location.

2.If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates (‘EC’) are required to be issued i.e.

-  one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017; and

-  another for indigenous movement under Notification No. 3/2017-Central Tax (Rate), dated 28 June 2017 respectively.

3.If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification No. 50/2017-Customs dated 30 June 2017 (i.e. under single EC) and no two separate ECs are required.

1. Whether the design & Development services provided by Lear India to Lear entities  situated aboard would amount to Export of service.

2. Whether the design & Development services provided by Lear India to Lear entities situated aboard would  fall under the category of OIDAR services.