The applicant seeks clarification with regard to eligibility of input tax credit on the raw materials purchased for manufacture of finished goods i.e. whether already claimed ITC is required to reversed or not in the following circumstances. i) When the raw materials purchased are already used in the manufacture of finished goods and the finished goods are destroyed in the fire accident completely ii) When the raw materials procured are lost in the fire accident before use in manufacture of finished goods. iii) When the destroyed finished goods can be sold as steel scrap in the open market and output tax liability on such supply of scrap is paid.
1. HSN code 87 - electrically operated vehicles, including two & three wheeled electric vechiles-12% GST (CGST-6, SGST -6% ) or (IGST 12%). 2. HSN code 87031010-electrically operated vehicles, including three wheeled electric motor vehicle. 3. Electrical & mechanical spare parts of electric vehicle.
1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them?
2. What is the rate of GST applicable on the said treated water which would be sold by the Applicant?
1. Does GST is applicable for the activity proposed to be undertaken by the applicant by way of transport of staff and students of school as school bus operator, by school bus/van?
2. If GST is applicable, what is the percentage of GST to be charged to parents and school for arranging their staff to pick up and drop?
1. Whether the legal cost apportionment by FWEL to the Applicant amounts to the supply under GST?
2. If so, whether the Applicant is required to pay tax under Reverse Charge Mechanism(RCM)?
Whether the applicant is entitled to take ITC of the CGST & SGST paid by them on the services received from Vapi Enterprise Ltd in the form of transfer of its rights in the leasehold land owned by GIDC in favour of the applicant which is to be used by the applicant in the course or furtherance of its business in terms of the provisions prescribed under the CGST & SGST Act.
1. Whether GST is applicable on the amount recovered/collected by the applicant from the employees and contract workers towards canteen services provided by third party CSP at the canteen facility, which is obligatory for the applicant to provide and maintain under section 46 of the Factories Act, 1948. 2. Whether the applicant is eligible to avail ITC of the GST charged by the CSP for providing the canteen services, which is mandatory for the Applicant to provide and maintain under section 46 of the Factories Act, 1948.
