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

1. ITC credit will be adjusted in the books of accounts – outstanding payable amount?

 2. ITC erroneously transfer will be eligible for refund?

1. Classification of Goods and Tax Rate What is the correct HSN Code and the applicable rate of tax under the Goods and Services Tax (GST) for the construction toys manufactured by our company, which are made primarily of plastic? Based on our understanding, the toys we intend to manufacture fall under Sl.No.228 of Chapter/Heading/Sub-Heading/Tariff /HSN Code 95030030 and are subject to a GST rate of 12%. 

2. Applicability of Notifications under the CGST and TNGST Acts Please clarify the applicability of Sl.No, Chapter /Heading / Sub-Heading/ Tariff item of the notifications issued under the provisions of the CGST Act/TNGST Act, 2017 for goods that are to be manufactured by us.

1) What is the appropriate classification of the services supplied by M/s ASAP by way of education and vocational training? a. In relation to the courses approved by Government of Kerala as enclosed in Exhibit 1. b. In relation to the courses approved by NCVET. c. In relation to courses where consideration is received from govt/ agencies/other corporates arising out of CSR. 

2) Whether the exemption in Notification 12/2017-CT (rate) applies to the services supplied as per Entries 4,66,69 of the said notification? 3) Whether the applicant is liable to pay tax on the said supplies of services?

1.Whether the marketing, recruitment and referral services provided by M/s. Maryland Study Abroad Private limited to foreign universities and colleges on a principal-to principal basis qualify as "intermediary services" as defined under Section 2(13) of the IGST Act, 2017, or whether they are considered independent services of "Marketing /Recruitment /Referral Consultant? 

2. Whether the services provided by M/s. Maryland Study Abroad Private limited to foreign educational institutions qualify as "export of services" in terms of Section 2(6) of the IGST Act, 2017, and are therefore not liable to GST?

1. Whether quit rent/lease rent paid to Kerala Government on the land used for agricultural purpose (Rubber plantation) be classified under SAC Heading 9986 or 997212? 2. Whether lease rent collected by the Government through Forest Department is exempted from GST vide Heading 9986 of Notification 12/2017-Central Tax (Rate)?

1. Whether M/s. Nitta Gelatin India Limited is entitled to avail Input Tax Credit (ITC) on the GST paid on goods and services used for construction of the Fresh Water Storage Tank? 

2. Whether M/s. Nitta Gelatin India Limited is entitled to avail Input Tax Credit (ITC) on the GST paid on goods and services used for construction of the 'Guard Pond' (Effluent Storage Tank) to enhance the storage capacity of the effluent storage facility for ensuring uninterrupted production process?

1. Whether the GST payable 12% under HSN Code 9954 is correctly determined. 

2.If No, reasons for the same. If the above services is not to be taxed at 12% then at what rate the same should be taxed, reasons and HSN Code for the same.

1. Whether the applicant, being an institution accredited vide the Memorandum of Understanding with Telecom Sector Skill Council (TSSC) dated 14th November, 2024, as a training partner with the TSSC recognized by the National Council for Vocational Education and Training (NCVET) and providing training service to its students with respect to training for repair and maintenance of handheld devices such as mobile phones and tablets, which is in relation to a qualification aligned with the National Skill Qualification Framework (NSQF) in respect of which the National Council for Vocational Education and Training (NCVET) has approved a qualification package, is exempted from GST on such training service with effect from 14th November, 2024 as per Sl. No. 69 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended as on date? 

2. Whether the Service Accounting Code (SAC) applicable to the training services provided by the applicant, as mentioned in Question No. 1 above, is 999293- "Commercial training and coaching services"?

The Applicant is the holder of GST Registration No. 08ABXFA7290E1ZX and is inter-alia engaged in the business of spice manufacturing and trading, contributing significantly to the supply chain in the FMCG sector. The firm’s monthly taxable turnover exceeds Rs. 50 lakhs, thereby prima facie making Rule 86B applicable.The application has been filed by the applicant seeking whether the total income tax paid by the firm and its partners be considered for the exemption under Rule 86B. Also, If no single partner has paid more than ₹1 lakh in tax, but the firm and partners together have, does the exemption still apply.

The Applicant is the holder of GST Registration No. 08AATFB8617M1ZO and the applicant entered into an Agreement to provide the pure labor Construction Services to M/s BCM BUILDERS LLP.M/S BCM Builders LLP has entered into a contract with Rajasthan Government to construct 380 flats under "Affordable Housing Scheme under Pradhan Mantri Awas Yojna" (including Material and Labor). The application has been filed by the applicant seeking whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable on the services of "Pure Labor" provided by the applicant.