1. Whether the food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?
2. Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?
1. Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.
2. What will be the HSN code to be used by us in above case.
3. Whether supply of Sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be rate of tax and HSN code to be used by us.
1. Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?
2. If the activity is not liable to GST, what is the legal basis of non applicability?
3. If taxable it will be classified under which Service & what will be the Service Accounting Code?
4. What will be the value on which GST will be payable? Whether any abatement available?
5. What will be the rate of tax on which GST will be payable?
6. Whether Input Tax Credit will be available or not?
1. Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification No.12/2017-CT (Rate)?
2. Whether the applicant is required to be get registered under GST?
1. Whether item no. (i), (ia) & (ib) of Point no. (ii)(a) Of the notification no. 03/2019-Central Tax Rate dated 29/03/2019 is applicable project wise or apartment wise? Meaning hereby is that when a project consists of construction of some of the units which satisfies the definition of “Affordable residential apartment” & the construciton of some of the units which does not satisfy the definition of “Affordable residential apartment” in that case whether the supplier can apply the GST rate as specified in item no. (i) on units which satisfies the definition of “affordable residential apartments” & GST rate as specified in item no. (ia) & (ib), as the case may be, on the units which are non-affordable residential units in the same residential real estate project?
2. With respect of our case, promoter is constructing affordable residential units as well as non-affordable residential units in “Residential Real Estate Project (RREP)”. In such case can the promoter apply separate GST rates in following manner in respect of construction of affordable residential apartments & non-affordable residential apartments in the same project (RREP)?
Sr. No.
Description
Rate of Tax
1
Construction of commercial units in RREP (Shops)
5%
2
Construction of non-affordable residential units in RREP (Duplexes)
3
Construction of affordable residential units in RREP (Flats)
1%
What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%.
The applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected.
(a) Whether the amounts charged by the applicant for right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments to its prospective buyers is to be treated as a composite supply of construction of residential apartment services or the same is a distinct supply under section 7 of the CGST/WBGST Act, 2017?
(b) If the same is not to be treated as a composite supply, then the rate of tax applicable on such charges collected by the applicant from its prospective customers?
(c) If such apartments are sold after receipt of completion certificate from the competent authority, then whether the amounts collected for right to use of car parking space will also be treated as a NON GST supply under Sch III of the CGST/WBGST Act, 2017 and no GST shall be payable on the amounts charged towards such right to use car parking space?
(d) Whether the taxability would change if such charges for right to use of car parking space is collected after the sale of the apartment has been done i.e. the customer had not opted for the car parking space at the time of purchase of the under constructed unit, but had sought for the same after the unit was handed over to the customer after receipt of the completion certificate?
whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.
Further, if such service is held taxable, then what would be the rate of tax.
a. Whether the services provided by the applicant is that of a works contractor, falling under any of the entries under Heading 9954?
b. If the answer to (a) is yes, then the Sr. No under which it should be classified.
c. Whether the services provided by the applicant is that of a Job Worker, falling under Heading 9988 [(Manufacturing services on physical inputs (goods) owned by others) Sr. No26 (id) i.e Services by way of job work other than 78b[(i), (ia), (ib), (ic) and (ica)] above; having tariff rate of 12% under Notification No. 11/2017-Central Tax (Rate) as amended.
d. If the services do not fall under any of the above categories, what should be the HSN code and GST rate?
(a) Whether the transaction of transfer of business by way of merger of two registration/distinct person would constitute supply under GST Law?
(b) Whether the transaction would amount as supply of goods or supply of services?
(c) Whether the transaction would be covered under Entry No. 2 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017?
(d) If the answer is negative, then whether GST is leviable on the transfer of existing stock (closing stock) assets, others etc. from proprietorship concern to the Partnership concern?
