Rate of GST on executing contract of construction of warehouses, cold storages and godowns for TSIICL who inturn are letting out these facilities on rent.

Exemption on the supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution.

Rate of GST for supply of Ambulances (after modifying Maruti EECO vehicles in their workshop) to Tripura Govt.

Applicability of rate of GST for paper based Corrugated Sheets

Applicability of GST on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961

Rate of GST on printing leaflets and packing materials of his clients pertaining to pharmaceutical sector.

The supply of telecommunication services to local authority is a taxable service.

• Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, is Not eligible for exemption as mentioned in Entry No. 3 of the CT NN 12/2017, dt 28th June, 2017

Correct HSN classification and rate of GST applicable on ‘Ready to Eat’ (RTE) popcorn sold in retail packages

Applicability of GST on construction of IT Incubation Centre by the applicant to Telangana State Industrial Infrastructure Corporation Limited (TSIIC)

Applicability of GST on construction of administrative building by the applicant to Telangana State Industrial Infrastructure Corporation Limited (TSIIC)

Applicability of GST on liquidated damages

GST rate on the supply of pressure tight cables, non-pressure tight cables and special cables for use in S4 submarine

Appropriate HSN classification of the Interactive Flat panel with Android combining all functions of processor, monitor, touch input and speaker into a single unit

Applicability of GST on accommodation services provided by the applicant to GHMC officials during 2018 General Elections

Applicability of GST on supply of imported goods on High Sea sale basis or supply of goods from FTWZ (Free Trade Warehousing Zone) facilities

Rate of GST on services of supply of advertisement space along with artwork

Rate of GST on supply of pulp wood in terms of Chapter 4401

Applicability of CT Rate NN.01/2018 dt.25.01.2018 issued under the provisions of CGST Act, 2017 on amount received from the customers claiming the benefit of PMAY scheme

Applicability of GST on the receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime

GST on e-Procurement transaction fee collected on behalf of ITE&C Dept. of Telangana State Government

Applicability of CT Rate NN.01/2018 dt.25.01.2018 issued under the provisions of CGST Act, 2017 on amount received from the customers claiming the benefit of PMAY scheme

Applicability of GST on receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime

GST on accommodation services provided to GHMC employees

GST on Godown Rent collected from the Cotton Corporation of India

GST on leasing of tank containers taken from a lessor located outside India

GST on supply by way of construction of building in a foreign country

Place of supply for an intermediary

GST rate on Cinder Half-burnt Coal

GST applicable on certain machines

Clubs are not liable to pay GST on subscription fees from the members until the amended Section 7 of CGST Act, 2017 from the Finance Act 2021 is notified.

Concessional rate of GST is not applicable to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works contract to a Government entity.

time of supply in case of vouchers

Agricultural Commodities which are processed do not fall under Agricultural produce under GST

Applicability of GST on interest paid for late payment

Supervisory charges collected for providing the handling & transportation of “agriculture produce” are not exempted under GST

ITC can be availed by the supplier of food and beverages subject to certain conditions.

Cheque bouncing charges attract GST

Value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related

financial assistance received by the applicant, from their foreign holding company, in relation to training the persons is a consideration for supply and the activity is covered under the meaning of supply of services

ITC to be reversed on goods which have been destroyed in fire.

ITC of GST paid on the promotional products / materials and marketing items used in promoting their brand and marketing their products is not allowed.

The activities of a liaison office in India to their holding company outside India, amount to supply of services.

whether Maize bran is exempted under the category cattle feed

Eligibility of ITC for GST charged on Lease Premium Charges , Annual Lease Rentals and Maintenance Charges

Supply, Erection, Testing & Commissioning services provided to Odisha Power Transmission Corporation Limited do not enjoy the benefit of Concessional Rate of 12% as the works are used for commercial purpose

Eligibility of ITC for GST paid by Bank on premium to Deposit Insurance and Credit Guarantee Corporation

Facilitating rehabilitation of survivors of violence on women does NOT amount to supply

GST is exempted on delivery of approved vocational courses

Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa amounts to inter-state supply

Coal handling and distribution charges will be taxable @ 18% and not 5%

18% of GST applicable to the fabrication of the body on chassis provided by the customer

Whether reimbursement received towards LIH equipme

GST exemption on vocational training courses recog

GST on monthly rentals received on lease of reside

Exemption under Sl.No.3 of Notification 12/2017 da

GST Tariff code and Rate on patent-applied LED ste

Classification and rate of Compensation Cess on Ch

Classification and rate of GST applicable on vario

Whether Tank and all Tank parts supplied by the ap

Parota (frozen) is classified under the HSN 2106 and falls under 18% GST rate

The supply of services made by the applicant in the form of food and drinks to educational institutions is classified under HSN 9992. It is exmpted from tax vide S.No 66 (b)(ii) of Notification No 12/2017 central tax (rate) dt 28-06-2017. Hence the amount received for such service is not liable for tax deduction at source

Applicability of concessional rate of tax as per Notification No 24/2017 Central Tax (rate) dated 21-09-2017.

The retrofitted vehicle cannot be classified under HSN 87131090 as it was neither specifically designed or constructed nor altered to change its basic structure. Hence it merits classification under the heading 87112019 and attracts GST @28%

The applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for pure services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India.

M/s Railtel corporation of India Ltd is not a Government entity. Hence the contract of the applicant with the said firm doesn’t fall under the Notification 24/2017 Central Tax (rate) Serial No 3(vi) and thus attracts tax at 18%

Applicability of concessional rate of tax as per Notification No :11/2017-Central Tax(Rate) dated 28.06.2017 (as amended by Not. No.01/2018- Central Tax (Rate) dated 25.01.2018)

The service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered under ‘national waterways’, nor covered under ‘other waterway on any inland water’. The same does not qualify for exemption contained at Sr. No. 18 of the Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017.

The value of exempted interest income earned by way of extending deposits in PPF & Bank Saving accounts and loans and advances given to family/friends are tobe included along with the value of the taxable supply i.e. “Renting of immovable property” for the purpose of calculating the threshold llimit for obtaining registration under GST law

Medical store run by Charitable Trust should obtain GST registration if the aggregate turnover exceeds the limit specified in the Act

M/s AVVNL is involved in supply of electricity to the consumers and are collecting consideration in lieu of the said supply. Electricity is classified under the category of goods as per GST Act. Hence the work undertaken by the applicant in this case is meant predominantly for use for commerce, industry or any other business or profession. Hence the work is not eligible to be taxed at lower rate of 12%.

Psyllium Husk Powder, a preparation made from Psyllium plant or its parts is classifiable under HSN 12119032. The product falls under 5% slab rate as per S.No 73 of Schedule -I in Notification No 1/2017 central tax (rate) dt 28-06-2017.

The bulk drug “Micafungin Sodium” supplied by the applicant cannot be directly administered as injection and hence the said bulk drug is not eligible for concessional rate of tax under item no 114 of list 1 appended to schedule 1 (S.No 180 ) to the Notification No Ruling No & date 1/2017 central tax (rate) dt 28-06-2017.

Services received from the unregistered transporters by the Uttarakhand Forest Development Corporation falls under the definition of GTA services in terms of Notification No 11/2017 central tax (rate) dated 28-06-2017 and the same are covered under RCM in terms of Notification No 13/2017 central tax (rate) dated 28-06-2017

Applicability of GST on various activities by Temple Development Authority

The puffed gram, commonly called as “Fried gram” and as “putani” is covered under HSN 0713 and is exempt from tax

The software supplied by the applicant cannot be used without the aid of the computer and has to be loaded on a computer and then after activation, would become usable and hence the goods supplied is “computer software” and more specifically covered under “Application software”. Hence the supply is covered under “supply of goods” and the goods supplied are covered under the HSN 8523

Poha bran is considered similar to Rice bran and is classified under HSN 2302 and falls under 5% slab rate as per S.No 103B of Schedule I to the Notification No 1/2017 central tax (rate) dt 28-06-2017 amended vide

commissioning / Installation services provided by the applicant are independent of supply of power packs (with freight and insurance) service given that installation and commissioning takes place after 4-5 months of supply of power packs. Hence it cannot be considered as composite supply.