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

Application is rejected

Application withdrawn by the Applicant

Application is rejected

Application is rejected

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The question is about "determination of liability to pay tax on any goods or service or both: 

1. Whether the Marine engine (HSN:84081093) and its spares (84099990) of customs Tariff act 1975 as adopted to GST can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 and applicability of 5% of IGST (CGST 2.5+SGST 2.5) as per serial No.252 of Schedule-I of the Notification No.01/2017 Central Tax dated 28.06.2017 & State Notification No. S.R.O.360/2017. 

2. Applicability of GST Rate of 5% Marine Gear box (84834000) and Can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 fishing vessel heading 8902 as per serial No.252 of Scheduled -I of the Notification No.01/2017 Central Tax dated 28.06.2017 & State Notification No. S.R.O.360/2017.

 3. Applicability of 5% IGST (CGST 2.5+SGST 2.5) on Maintenance and repair service of Marine engine and Gear and other parts of fishing boat, as per Notification 02/2021- Integrated Tax (Rate) & 02/2021- CGST (Rate) dated 02/06/2021 is correct or not. 4. Marine Fuel 5% as per Notification CGST Rate 14/2019 dated 30/09/2019, is the same rate 5% applicable to Marine engine oil?

The application has been filed by the applicant seeking whether mere heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it in-eligible to be classified under HSN 1202 or not?.

1.   Whether the activity of the applicant of providing pure services of repairs and maintenance of Public street lighting infrastructure and supply of manpower based on the work order issued by the Local authorities of Kayamkulam Municipality is exigible to GST? 

2.   What is the applicable SCA entry and rate of tax if the 1st point is affirmative? 

3.   Whether the supply of Street Light Maintenance Services to various Departments under Local Authority provided by the applicant i.e., Kayamkulam Municipality is eligible for exemption from GST, as per Sr. 3 of Notification Number 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017 as amended, being pure services as per the definition and the services rendered thereby being listed in article 243G and 243W of Constitution as functions pertaining to Panchayat and Municipality. 

4.   Whether the services of Street Light Maintenance to various Government Authorities and Government Entities provided by the applicant, ie., Kayamkulam Municipality where the value of goods consumed is less than 25percentage of total contract value is eligible for exemption from GST, as provided under Sr. 3A of Notification Number 12/2017-Central Tax (Rate) New Delhi, dated 28th June,2017 as amended vide notification 16/2021 – Central tax (rate) dated 18-11-2021 being pure services as per the definition and the services rendered thereby being listed in article 243G and 243W of Constitution as functions pertaining to Panchayat and Municipality?

Classification and rate of agricultural implements namely Rooter Trainer Cup, made of plastic, used exclusively for propagation of plants, an agricultural activity?