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

Whether, in terms of Section 49(5), Section 49A and Rule 88A of the CGST Rules, 2017, the applicant can utilize SGST input tax credit to GST Rules, 2017, the discharge IGST liability while SGST output liability remains unpaid and CGST credit is still available, especially when such offsetting is permitted by the GST portal

(a) Whether “Semen Sorting Services” would qualify as an exempt service under GST, similar to the exemption granted to semen doses? 

(b) Can we classify “Semen Sorting Services” under SAC code 9986?

(c) In the absence of a specific notification or classification, under which HSN/SAC code should “Semen Sorting Services” be categorized?

Q1. Is the transportation of eggs through GTA services exempt, and do the RCM provisions apply in this case? Q2. Is the transport of eggs via railway services exempt? 

Q3. Is the lease of agricultural land for grazing hens exempt, and do the RCM provisions apply?

 Q4. Is the use of land along with a poultry shed for sheltering birds exempt, and are RCM provisions applicable?

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

Q1. Classification of the services provided by the applicant. 

Q2. Whether services provided by the applicant are exempted under S1.No.3 of Notification No.12/2017 dated 28.06.2017 as amended? 

Q3. Whether the service recipient i.e., M/s. Ariyalur Municipality is a "Governmental Authority" as per the definition of Notification No.12/2017, Central Tax, dated 28.06.2017?

1. Whether the HSN code for rice bran oil is appropriate and in accordance with GST classification norms? 

2. Whether the applicable GST rate on the edible oil is 5% or is it 12%?

Classification of goods. The issue involves determining whether the manufactured precision rubber rings qualify to be treated as 'parts' suitable for use solely/principally with sprinklers/drip irrigation systems under HSN Heading 8424.

Whether the company can avail ITC on expenses incurred on goods and services other then vehicle purchase, where the benefit of Notification No.8/2018-CGST (Rate) is availed.

1) Does the act of collecting of Corpus from Member for Capital Expenditure fall within the definition of supply U/s 7 of the CGST Act?  

 2) If the answer to the question No.1 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 

  3) If the  answer to question No.2 is affirmative then if the Corpur is collected only four times a year will be calculation of GST be done for those four months individually with respect to Rs.7,500/- exemption provided under Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 or will such Corpus amount be pro-rate for the entire 12 months?  

 4)If the answer to question NO.1 is negative, it there any liability to discharge GST on utilization of such Corpus for capital expenditure?  

5) If the answer to question No.4 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017?  

 6) If the answer to question No.5 is affirmative, will the calculation of GST be done on a proportionate share basis keeping in mind the Rs.7,500/- exemption provided by Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017  per member per month?

Whether the pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Grama Panchayat in Karnataka by way of solid waste management services qualify as an exempt supply under Notification No.12/2017 KGST Act dated 29.06.2017 dated: 28-06-2017. Notification is enclose as separate annexure as amended, under the scope of activities entrusted to a Panchayat under Article 243G of the Constitution of India