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

1.Applicability of a notification issued under the provisions of this Act.?
2.Determination of the liability to pay tax on any goods or services or both?

Classify the supply of services of constructions;

Clarify the applicable rate of CGST/SGST on the above services.

1.  Classification of goods (i.e Reactor used in Hand Pump for water disinfection)

2.  GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection

Applicability of a notification issued under the provisions of the Act; i.e. Eligibility of exemption of GST in r/o Consulting Services provided to assist the State/Urban Local Bodies, in implementation of Atal Mission for Rejuvenation and Urban Transformation (AMRUT) and PradhanMantriAwasYojna (PMAY) in light of Notification No.12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No.2/2018-CT(Rate) dated 25.01.2018 Notification No.FA-3-42/201711/V(53) dated 30.06.2017

Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY Nagpur from Service Providers is NIL as per Entry No 3 of Notification No. 12/2017- Central Tax (Rate) dated 28th June , 2017 ?

Applicability of entry No.72 of Notification No.12/2017 dated 28.06.2017 read with entry No.72 of Notification SRO No.306/2017-Finance department to the services provided by the applicant under the ICT@School project.

1.Whether the reimbursement of expenses and salary paid by head office to liaison office established in India is liable to GST as supply of service, when no consideration for any service is charged/paid?
2.Whether the applicant is required to get registered under GST ?
3.If it is assumed that the reimbursement of expenses and salary claimed by liaison office is a consideration towards service, then what will be place of service?

Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GSTapplicable on Bio Fertilizer if it is not covered under (HSN 3101)?

Whether the classification  of  Sacks & bags of a kind used for the packing of goods of manmade textiles materials will appropriately  classifiable falling under HSN 63053300 or under 39232990 of GST Tariff.

Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of  Notification No. 01/2017 - Central GST (Rate) dated  28.06.2017 is correct or not?