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

1. Whether the rehabilitation services provided by 'Radiantminds Rehab LLP' are eligible for exemption under the Serial No. 74A of Exemption Notification No. 28/2018- Central Tax (Rate) dated 31-12-2018.? 

2. Whether 'Radiantminds Rehab LLP' is required to be registered under the provisions of GST Act, 2017 after considering the threshold limit for registration? 

3. If our services fall outside the purview of exemption, then what is the rate of tax and HSN/SAC applicable tọ the services provided by Radiantminds Rehab LLP?

Whether the applicant is eligible to claim ITC as Input/ Capital Goods or Input Service on solar plant purchased with installation and commissioning in terms of Section 16 & 17 of the CGST Act, 2017?

A. Questions on Classification 1) Whether the supply of sweets, snacks and savouries as listed out in the statement of facts is a supply of goods or supply of services? 

2) Whether the supply of various foods and beverage items (other than the sweets, snacks and savouries listed out in the statement of facts) is a supply of goods or classifiable as restaurant services? 

3) What is the appropriate classification and rate of such supply of goods /services supplied by the applicant?

B. Questions on value of supplies 1) Whether the additional charges for packing, special package boxes, delivery charges are part of value of the supply of the respective supplies of goods or services made by the applicant? 

C. Question on Input Tax Credit 1) Whether the applicant is eligible TY for Input Tax Credit under on inward supplies for provision of the outward supplies of goods sold by the applicant? 2) Whether the applicant is eligible for Input Tax Credit as for restaurant services provided at the premises by the applicant as per Notification 11/2017-Central Tax (Rate) 3) Whether the applicant is liable to reverse ITC on common input goods being materials used for manufacture of sweet and food items as per Rule 42 in light of Explanation (iv) to Notification 11/2017-CT (R) 

D. Question on liability to pay tax 1) Whether the applicant is liable to pay tax on supply of sweets, savouries and other goods through Swiggy, Zomato and other E-Commerce operators? 2) Whether the applicant is liable to pay tax on supply of food & beverages (ie restaurant services) made through such E-Commerce operators, in light of the provisions of Section 9(5)?

1.    Whether the Applicant can avail the ITC of the import IGST paid through TR-6 Challan in terms of Section 16(2) of the CGST Act read with rule 36 of CGST Rules?

 2.    Whether the eligibility to avail ITC of the import IGST paid vide TR-6 Challan is subject to the time limit prescribed under Section 16(4) of the CGST Act

Query-1: Whether goods carriage given on lease to Goods Transportation Agency is a taxable supply?

 Query-2: If the above mentioned supply is an exempted/nil rated supply, are there any conditions to be satisfied to avail that exemption? 

Query-3: Whether the service provider has to be goods transportation agency to avail the above mentioned exemption or it can be any other person?

Whether the input tax credit is available on construction of building, purchase of interiors, purchase of furniture, Lift, Air-conditioners, generators and other miscellaneous goods and services which are given to provide output service of rental business. The applicant furnished the list of goods and services on which he wished to take ITC.

Whether the applicant is required to obtain registration under GST in the state of Tamil Nadu as per Section 22 of the CGST Act for the operations undertaken from the FTWZ unit?

1) Does barter exchange procedure operate for B2B transactions when payments are made without bank transactions? 

2) When a job worker is not registered under GST, does the Reverse Charge Mechanism (RCM) apply?

Whether this execution of Sale Deed by the landowner for the UDS area covering the built up area to be constructed by the applicant would be sufficient ground to claim exclusion as sale of land under Item No. 5 of Schedule III of the CGST Act/TNGST Act resulting in non- liability in the hands of the Applicant on the construction of built up area to the buyers notwithstanding the fact that the same are treated as Sale of land (including building) in the Sale Deed to be executed by the land owners for the Saligramam project in favour of the Applicant’s buyers for the sale of apartments that are allocated to us.

Query-1: Whether the collection of Corpus fund/sinking fund/capital amounts from residents for the purpose of painting and carrying out some building maintenance work, in the common area of the apartment would be subject to the levy of GST.

 Query-2: If GST registration is required, can the payment made to our service providers for painting and building maintenance activities, which are intended to be carried out, be offset against the GST payable on the corpus/sinking funds collected? Query-3: Upon obtaining GST registration are we obliged to impose or collect GST on maintenance charges as long as not exceed Rs. 7,500/-?