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Tvl. Srinivas Waste Management Services Private Limited
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1. Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017- CT.(Rate) dated 28.06.2017?
2. Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017?
3. Whether GST TDS is applicable or not for the exempted contracts?
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30/06/2022
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Tvl. Be Well Hospitals Private Limited
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1.Whether the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patient’s admission in hospital would be considered as *Composite Supply of health care service as under GST and consequently avail exemption under Notification No.12/2017 CT (Rate) read with Section 8(a) of GST?
2 Whether the supply of medicines and consumables used in the course of providing health care services to out-patients by pharmacy unit of the Be well hospitals for diagnosis or treatment would be considered as "Composite Supply" of heath care services under GST and consequently avail exemption under Notification 12/2017 CT(rate) read with Section 8(a) of GST?
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30/06/2022
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Tvl. Srinivasakumar Veeramani_Tvl. Vishnu Lakshmi Fly Ash Bricks
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1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash Blocks”?
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30/06/2022
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Tvl. Trident Pneumatics P Ltd
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Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under “86072100- Air Brakes and parts thereof” of Section XVII?
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30/06/2022
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Tvl. NTL India Private Limited
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1. Whether the exemption of GST on the intra-state supply of services of description as specified against Sl.No.23 in Col(3) of the Table to Notification No.12/2017-CT(rate) dated 28.06.2017, viz., services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967, from so much of the central tax leviable thereon under sub-section(1) of Section 9 of the said act, as amended is applicable to the applicant as well.
2. Whether the value of toll charges (which attracts NIL rate as pointed out in (i) above) is liable to be included in the value of outward supply of service?
3. Whether the applicant is liable to pay tax on the toll charges also by adding to outward value of supply of service.
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30/06/2022
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Tvl The Coronation Arts Crafts
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1. Manufacture and supply of printed leaflet product on the physical inputs owned by the printer while the matter of printing content being supplied by the recipient is classifiable as supply of goods or supply of services as per the provisions of GST Act.
2. While supplying such printed leaflet product whether HSN heading under 4901 of GST Tariff Act or SAC code 9989 is applicable.
3. Determination of tax liability payable on such printed leaflet products supplied as above.
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31/05/2022
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Tvl Kothari Sugars and Chemicals Limited
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‘Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST?’
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31/05/2022
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Tvl Translog Direct Private Limited
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1. The Applicant would like to seek a ruling on whether the provision of specified services would qualify as “support services” under SAC 9985 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017.
2. The Applicant would also like to seek a ruling on whether such support services would be considered as export of services based on the present facts and circumstances.
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29/04/2022
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Tvl. Devendran Coal International Pvt Ltd
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1. Whether we are liable to discharge tax liability at 18% on coal handling and distribution charges collected in respect of supply of coal handling and distribution services rendered as per a work order issued by the customer subsequent to his coal (only) order
Or
Can we club the aforementioned coal handling and distribution service ordered by customer separately and subsequently with 'supply of coal' to understand that as a composite supply of coal and pay GST at 5%?
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31/03/2022
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Tvl Sivanthi Joe Coirs
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1. Whether an EOU can follow the procedure prescribed in "Explanation to Rule 96(10) of CGST Rules, 2017" vide Notification 16/2020 - Central Tax dt.23rd March 2020 and effective from 23.10.2017 of paying IGST/compensation Cess on import of goods?
2.if answer to the above question is affirmative, then whether the applicant can continue to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017 read with Section 16(3) of IGST Act, 2017?
3.Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification NO.48/2017 - Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017?
4. Whether it is compulsory for an EOU to apply in FORM RFD-01 and get refund under Rule 89(4) vide Notification No.75/2017 Dated.29-12-2017 applicable w.e.f. 23.10.2017 read with Section 16(3) of IGST Act, 2017?
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31/03/2022
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Best Money Gold Jewellery Limited
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In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also not be availed on such purchase, if so the case, whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017?
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31/03/2022
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Freeze Tech Innovations
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1. We need to know the Tax percentage of PSA Medical Oxygen generation plant.
2. We need to know th HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly.
3.We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.
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31/03/2022
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Tvl. Versa Drives Private Limited
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1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller
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31/03/2022
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Tvl Sundaram Finance Limited
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Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of 'services of a pure agent'?
Or
Whether the recovery of Motor Vehicle Registration fee, Motor Vehicle life Tax & RTO charges etc., by the applicant from the lessee for the registration of the vehicles in the name of the lessee forms part of the value of supply or the applicant is acting as a pure agent for this purpose and so the above charges do not form part of the taxable supply?
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31/03/2022
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Tvl Coral Manufacturing Works India Pvt Ltd
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Whether input tax credit of GST is admissible for supply of the following goods & services:-
(a) steel, cement and other consumables (Annexure attached) to the extent of their actual usage in the execution of the works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory building with Gantry Beam, which in turn used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated;
(b) structures, Pre cast, reinforced concrete beams, poles etc.,m (purchased as it is) which are used as supports to mount and operate the crane over 10 metres from ground, as shown in the pictures attached; and
(c) Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane.
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31/03/2022
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SOM VCL_JV
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1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No. vi (or) vii of Notification No.24/2017 dated.21.09.2017 attracting GST @ 12% or 18%
2. The Assessee has already charted GST @ 12%on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1?
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22/03/2022
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Vaighai Agro Products Limited
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1. Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017.
2. Whether GSTt rate applicable for job work service in relation to manufacture of Rice Bran oil and De-oiled rice in 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017.
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22/03/2022
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SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED
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Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”?
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28/02/2022
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Lagom Labs Private Limited
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Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification?
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28/02/2022
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A Nirmala
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What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notifications No.4/2018?
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28/02/2022
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