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

Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors?

Determination of time and value of Supply of goods and services or both.

(a) Whether under Reverse Charge Mechanism, IGST should be paid by theimporter on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.

(b) If point no. answer is yes, then what will be the supporting document forimporter under RCM to take the credit of IGST paid on ocean freightunder CIF basis contract

(c) Whether credit will be available in GST of office fixtures & furniture, A.C.plant & sanitary fittings on' newly constructed building on its ownaccount for furtherance of business and accounting entry is capitalized in books of account

Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour.

(i) The nature of Services whether covered under Sl. No.3(VI)(a) of Notification No.11/2017-CT(R) dated 28.06.2017 amended with Notification No.24/2017- CT(R) dated 21.09.2017 and further amended with Notification No.31/2017- CT(R) dated 13.10.2017 ?

(ii)  What is the Rate of GST applicable for the project ?

(iii) If applicable rate of GST @ 12%, what is the rate of GST applicable on subcontractors leg ?

Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707?

i. Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ?

1. “Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?”

2. “Whether the transaction would cover under sl.no.2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?”  

Whether the cleaning services supply to Railway are exempted or same is taxable?

i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education?
ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST?
iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?