withdrawal
Whether the Input Tax Credit (ITC) of Integrated GST (IGST) paid on the import of goods, where payment to the foreign supplier is deferred beyond 180 days from the date of invoice but made within the time limits permitted under FEMA and RBI guidelines, remains admissible under Section 16 of the CGST Act, 2017, or is required to be reversed as per the second proviso to Section 16(2) read with Rule 37 of the CGST Rules, 2017.
Whether the charges recovered by the applicant from consumers for deposit work activities such as construction and erection of bays, substations, overhead lines and underground cables, for an on behalf of its consumers, under different heads such as material and erection charges, pro-rata charges, supervision charges, proportionate line charges, and registration fees etc. which are incidental and ancillary to principal supply of transmission of electricity are exempt from tax under the GST Acts under Entry No. 25A of Notification No. 12/2017 dtd. 28.06.2017 as introduced by Notification No. 8/2024-CT(R) dtd. 08.10.2024.
a) whcther GS'l' would bclcviablc on the export of pre-packagcd and labelled ricc upto 25 kgs to lbrcign buycr?
b) whcrhcr (iS l would bc applicablc on supply ofprc-packagcd and labcllcd ricc upto 25 kgs 1o cxportcr on 'bill to ship to" basis ie bill to cxporter and ship lo cusloms port. Ilxportcr ultimatycly cxports the ricc to lorcign buyer?
c) whcthcr GS I'would bc applicable on supply ofprcpackagcd and labclled rice upto 25 kgs, to thc {actory olexportcr. Iixporlcr will cxporl the ricc?
d) whcther GS'l' would be applicable on goods procured from other party a1 conccssional ralc of 0.170 (0.05% + 0.05%) as pcr notification 4Ol2Ol7 or'qti0t7 & cxporl thc goods dircctly to foreign buycrs lor prcpackagcd and labcllcd ricc upto 25 Kgs at 5%?
The Applicant would be eligible for input tax credit proportionate to the extent of steel structural support erected in relation to the secondary steel works that is attributable to the support of HVAC machine and overhead crane movement only, subject to fulfJ1ment of conditions stipulated in Section s 17(5)(c) and 17(5)(d) of the CGST Act, 2017 and the explanation thereunder.
The Consultation service provided to out-patients are exempted under Sl No.74 of Notification No.12/2017-C.T. (Rate) dated 28.06.2017, as amended. However, the medicines supplied to out-patients attract payment of GST.
Fly ash bricks are not eligible for any exemption or reduced GST rate.
With the amendment to Section 2(61) and Section 20 of the CGST Act, 2017 being made effective from 1st April 2025 vide Notification No.16/2024-Central Tax dated 06.08.2024, following the procedure for receiving and distribution of common input services in terms of Rule 54( IA) of the CGST Rules , 2017 is not consistent with the legal position from 1st April 2025.
The applicant has sought for an advance ruling on the classification, HSN Code as well as GST Rate of Raincoat made of PVC Sheet which is worn by people during rain.
