The appropriate classification and applicable rate of GST for cotton seed de-oiled cake and whether the applicant is entitled to claim ITC on purchase of cotton seed de-oiled cake.
Whether the Service Apartment being constructed by the applicant will fall under construction services of multi storey residential buildings or construction services of commercial buildings especially when WBRERA has recognised it as residential project and KMC has recognised it as non-residential project.
Whether the applicant is eligible to avail ITC on procurement of capital goods & related services in the form of wires/cables, electric equipment, supervision charges & installation service used for transmission of electricity from power station of DISCOM to the factory premises which are installed outside the factory as per rules & policy of GETCO in accordance with the provision of sections 16 & 17 of the CGST Act, 2017 ?
1. Whether the maintenance charges of flow meters installed at the end user premises to record the recycled water falls under composite supply.
2. If yes, the rate applicable to principal supply i.e., nil rate can be applied to Ancillary supply also i.e., maintenance charges of flow meters also.
3. If not? What is the applicable GST rate and what is the SAC/HSN code applicable to the same?
(i) Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department, Government of Gujarat under the contract would qualify as an activity in relation to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India?;
(ii) If answer to the first question is in affirmative then, whether such service provided by the applicant would qualify as pure service [excluding works contract service or composite supplies involving supply of any goods] provided to the Central Government, State Government or Union Territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution as provided in serial number 3 of notification No. 12/2017- CT (R), dtd 28.6.2017, and, thus be eligible for exemption from levy of CGST and SGST respectively?
(1) Whether the Sale of Specific Unit of Construction Site (All Assets & Liability pertaining to that Project will be transferred) at Surat as discussed in the Application, will be classified as “Slump Sale”?
(2) Whether the Supply made as “Going Concern” by way of “Slump Sale” will be classified under SAC 997119?
(3) If the answer to Question No. 2 mentioned above is yes, then whether the Applicant is eligible for Exemption under Notification No. 12 / 2017 – CT (Rate) Dt. 28.06.2024 under the Entry No. (2)?
withdrawal
The product of the applicant namely, 'Tapioca Flour' is rightly classifiable under Chapter sub-heading 2303 1000.
