Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)
1. Whether all the activities involved in the exam support service constitute a mixed supply or a composite supply? 2. What will be the rate of GST applicable on the exam support service?
Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers ?
The activity carried out by the Applicant printing of photographs from media is classifiable under SAC 9989. The activity carried on by the Applicant, thus is taxable at 12% under Serial No. 27 (i) of Notification No. 11/2017 – Central Tax (Rate) dated 28/06/2017 (1135 – FT dated 26/06/2017 of the State Tax), as stood amended vide Notification No. 31/2017 – Central Tax (Rate) dated 13/10/2017 (1795 – FT dated 13/10/2017 of the State Tax).
In re M/s. Macro Media Digital Imaging Private Limited (AAR Telangana) (i) The printed advertisement materials manufactured and supplied by the applicant are classifiable as ‘supply of goods’. (ii) The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicable is 6% CGST + 6% SGST as given […]
Agricultural Soil testing Minilab and its Reagent Refills are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST +9% SGST.
In re Dharsak. V.P. Saraswathi Metal Industries (GST AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and […]
Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%].
In re M/s. Saraswathi Metal Industries (AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification […]
Now the issue to be decided whether the services received by the applicant from IIT, Mumbai is liable to GST or not In this context, we find that serial no. B of Part 3 of GST Tariff- Services [ Chapter 99] provides the list of nil rated/ fully exempted services. On going through the said list, we find that Government/Authority providing services to other Government/Authority is exempted from GST.
