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

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?

1- Whether GST is applicable to the fees collected from Medical Officers, Nursing Staff and Paramedical staffs under Medical Education Department who wish to avail Leave without allowance for employment within the country or abroad. If yes, rate of GST to be applied? 

2. Whether GST is applicable to the fees collected from Self-financing educational institutions for conducting departmental inspection for issuing NOC/EC for starting new self-financing Medical, Nursing, Dental colleges or starting new Courses and for enhancement of seats. If yes, rate of GST to be applied?

Application withdrawn by the Applicant

Application is rejected

Application withdrawn by the Applicant

Application is rejected

Application withdrawn by the Applicant

Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to their patients during the course of treatment.

1. GST Applicability on Commission: Whether the commission earned by the cardamom auction company for facilitating the sale of cardamom is subject to GST. 

2. GST Rate: If GST is applicable, please confirm the GST rate that should be applied to the commission earned. 3. Exemptions: Any specific exemptions or provisions under the GST laws that might apply to our situation as an intermediary in the sale of agricultural produce.

1. Whether GST is chargeable on the amount recovered at subsidised rates from employees on the rolls and contract employees for providing food to them in the canteen run by the Company as mandated under the Factories Act, 1948?

 2. Whether ITC can be claimed by the Company in respect of inward supplies used in the canteen for supplying food to the employees?