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

1. Whether the purchase of M-Sand, P-Sand, Boulders, Blue Metals and Bricks, Hollow Bricks from unregistered person are liable to reverse charge mechanism as per Section 9(3) or 9(4) of the CGST Act, 2017?

 2. Whether the goods notified under Section 9(3) specifically excludes the above-mentioned goods purchased from unregistered person? 

3. Whether the amended Section 9(4) excludes the applicant to pay tax under reverse charge mechanism for purchase of the above-mentioned goods from unregistered person?

a) What is the appropriate classification of various models of ACER Interactive Flat Panels for the purpose of GST? b) What is the applicable rate of GST

1. To set aside the impugned Notice DRC-01A dated 07.11.2024 and DRC-01 DATED 26.12.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.22978325

 2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

1.   To set aside the impugned Notice DRC-01A dated 14.10.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.41501156 

2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

Classification Required with to HSN Code of Input goods used in our Manufacturing.

1. Do I have to pay tax on the above self-invoice? 

2. How to differentiate the amount as paid with respect to the services provided to Pradeep Phosphates Ltd., J. K. Cements and those hired under GTA?

Section 18(3), CGST Act 2017 and Kerala GST Act 2017 provides that Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed to transfer the input tax credit which remains unutilized in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed." M/s Mventus Solutions Private Limited had merged into the applicant. In view of the above, clarification is sought whether the applicant is eligible to transfer closing ITC balance appearing in the Electronic Credit Ledger of Mventus Solutions Private Limited (transferee company) in their Haryana GSTIN to the Applicant's (transferor company) Kerala GSTIN?

1. Whether supply of frozen chicken [HSN0207 1200&HSN 0207 1400] contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each made to institutional consumers such as The Indian Army, Ministry of Defense, and Taj Kerala Hotel & Resorts Ltd(Gateway, Varkala) etc.is exempted vide Sl. No. 9 of Notification 2/2017-CT (R) against HSN 0207, "All goods other than fresh or chilled, other than pre-packaged and labelled"? 

2. Whether supply of frozen chicken [HSN0207 1200&HSN 0207 1400] contained in a wholesale bag' of 30 Kgs containing 15 small packs of 2Kgs each made to a distributor who would further supply to institutional consumers such as The Indian Army, Ministry of Defense and Taj Kerala Hotel & Resorts Ltd (Gateway,Varkala) etc.is exempted vide Sl. No. 9 of Notification 2/2017-CT (R) against HSN 0207, "All goods other than fresh or chilled, other than pre-packaged and labelled". 

3. The rate of tax for supply of frozen chicken [HSN0207 1200 & HSN 0207 1400] contained in a wholesale bag of 30 Kgs containing 15 small packs of 2Kgs each when made to non- institutional consumers.

1 Whether products issued for demonstration by product specialist for marketing is to be treated at par with "Physicians Sample-Not for Sale" - for the purpose of procedural compliance of GST laws and procedures? 

2. Whether any reversal of ITC is to be made for items issued for the purpose of demonstration by the Product Specialists, by treating it at par with issue of physician sample?

Whether Applicant can consider the said body building activity as "job work activity and regard it as "Supply of Services" falling under SAC Code - 998881 - "Motor vehicle and trailer manufacturing services "(as per Notification No. 11/2017-CT(Rate), dated 28.6.2017 Sl. No.535) If it is regarded as "job work activity" and "Supply of Services, whether the correct applicable rate of GST, will be at 18 % (9 +9) as applicable under Sl. No.26 (ic) or will it be 18% (9 + 9) as applicable under Sl. No.26 (iv).