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

Whether Notification No.I2/2017 Central Tax(Rate)dated 28.06.2017 is applicable for the Services renderedby Dr.Amin Controllers Pvt.Ltd to Chennai Metro WaterSupply & Sewage Board(CMWSSB) and Tamil NaduWater Supply and Drainage Board(TWAD)

    
Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply?

1. Whether the Foundation is eligible to get refunds of input tax paid on its purchases of building materials under section 54(3) of the GST Act? 

2. Whether the Foundation is eligible to get refund of tax paid to the works contractor under section 54(3) of the GST Act?

 3. Whether the Foundation will be eligible for exemption on sale of tickets when the nursery becomes functional in a full-fledged manner?

Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category?