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

I. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the C-ECLS (Comprehensive Emergency Care and Life Support) course offered to the students of MBBS in RGUHS affiliated medical colleges?" 

II. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the ENLS (Emergency Nursing Care and Life Support) course offered to the students of Nursing in RGUHS affiliated nursing colleges?"

 III. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the BCLS (Basic Care and Life Support) course offered to the students in RGUHS affiliated medical colleges? 

IV. "Whether the applicant is liable to pay GST on the fees collected from students in general (other than medical students) in respect of the BCLS Course?" 

V. "Whether the applicant is liable to pay GST on the fees collected/share of fees received from colleges in respect of renewal of certificate for c-ECLS/ENLS/BCLS course?"

Whether the printing of exam papers provided to universities is exempt from tax in terms of sl.no.66 (b) (IV) of the Notification No. 12/2017-Central (Tax) Rate dated 28.06.2017, as amended.

Application withdrawn by the Applicant.

a) Whether the supply of unprocessed, unbottled water by prestige Northwest Country Owners Associations to its members- sourced from its own borewells and supplemented by third- party procurement at INR 0.05 per liter and distributed without any processing - is exempt from GST Under Entry 99 of Notification No.2/2017-Central Tax (Rate), read with Section 11(1) of the CGST Act, 2017?

 b) Whether the charges collected for the supply of unprocessed water should be included in the aggregate turnover for determining the INR 7500 per month per member threshold for GST applicability on services provided by Resident Welfare Associations (RWAS)?

 c) If GST is applicable, what would be the applicable rate of GST on the supply of unprocessed water by M/s PNWCОА.

Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall?

 (a) B20 (Biodiesel 20% + HSD 80%) 

(b) B30 (Biodiesel 30% + HSD 70%) 

(c) B40 (Biodiesel 40% + HSD 60%) 

(d) B50 (Biodiesel 50% + HSD 50%) 

(e) B60 (Biodiesel 60% + HSD 40%) 

(f) B70 (Biodiesel 70% + HSD 30%)

Application withdrawn by the Applicant.

Whether rebates received from HSBC for payment of Excise duty through Corporate Card, is liable for GST?

a) Whether Marginal Scheme is Applicable to me on used car purchase and sale? 

b) HSN Code and Rate of Tax and Assessable Value? c) Any other Suggestion?

Can we claim GST refund under "Any other" category in case if we have already filed a NIL refund application inadvertently under a particular category (Refund of ITC on export of Goods & Services without payment of Tax, in the present case)?

Q1: In light of the aforesaid proposed model-I, whether the Applicant would qualify as an Ecommerce operator under Section 2 (45) of the CGST Act?

 Q 2: In the light of aforesaid proposed model-I, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q 3: In the light of aforesaid proposed model-I, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer? 

Q 4: In light of the aforesaid proposed model- II, whether the Applicant would qualify as an E-Commerce operator under Section 2 (45) of the CGST Act? 

Q 5: In the light of aforesaid proposed model- II, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q6: In the light of aforesaid proposed model-II, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer?