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

Application is rejected

Application withdrawn by the Applicant

Q.1: Whether the deduction of a nominal amount by the Applicant from the salary of the Employees who are availing the facility of food provided in the factory premises would be considered as a “Supply of Service” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017? Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees ? Q.b: Whether ITC is available to the Applicant on GST charged by the Canteen Service Providers for providing the catering services? 

Q.2: Q.a: Whether the services by the way of non-air conditioned bus transportation facility provided by the Transport Service Providers would be construed as ‘supply of service’ by the Applicant to its employees under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 ? Q.b: Whether ITC is available to the Applicant on GST charged by the Transport Service Providers for providing the non-air conditioned bus transportation services?

Q.1: Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? If Yes, what should be the value on which the tax should be payable?

 Q.2: Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If Yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3: Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period?

Q.1: Whether the GST would be payable on recoveries made form the employees towards providing canteen facility at subsidized rate in the factory and office ? If yes, what should be the value on which the tax should be payable? 

Q.2 : Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility ? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3 : Whether the ITC of the input services received in reespect of the services procured in respect of but transporations services would be available ?

Q.1: Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? If Yes, what should be the value on which the tax should be payable? 

Q.2: Yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)? Q.3: Whether the ITC of the input services received in respect of the services procured in respect of bus transportation services would be available?

Q.1: Whether the deduction of a nominal amount by the Applicant from the salary of the employees who are avalling the facility of food provided in the factory premises would be considered as a "Supply of Service" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017? 

Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees?

 Q.b: Whether ITC is available to the Applicant on GST charged by the Canteen Service Provider for providing the catering services? 

Q.2: Whether the deduction of nominal amount by the Applicant from the salary of the employees who will be availing the non-air-conditioned bus transportation facility proposed to be provided by the prospective Transport Service Provider will be construed as 'supply of service' by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?

 Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees? 

Q.b: Whether ITC will be available to the Applicant on GST that would be charged by the Transport Service Provider for providing the non-air-conditioned bus transportation services?

Q.1: Xerox and printing of confidential matter, printing of question paper for conduct of examination of various universities would be covered by Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended and Notification No. 12/2017-State Tax (Rate), as amended. Thus, as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as amended, ‘services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution’ is exempted from payment of Goods and Services Tax.

 Q.2: The service of printing of question paper, supplied by the applicant to other than ‘educational institutions’ will be covered by Sr. No. 27(i) of Notification No. 11/2017-Central Tax (Rate), as amended, and will attract Goods and Services Tax @ 12% (CGST 6% + SGST 6% or IGST 12%).

Q.1. Whether the Applicant qualifies as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017? 

Q.2. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on manpower supply services received by the Applicant? 

Q.3. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on bus (electrically operated or not) rental/ hire services received by the Applicant?

Q.1 What is the HSN code of the Geometry Compass Box supplied by the Applicant to BMC ? 

Q.2 What is the GST rate at which the said supply should have been made to the BMC ?