Warehousing Raw Agricultural Produce Is Exempt under GST, But Godown Renting Attracts 18% Tax Issue Warehousing Exemption: Whether storage and warehousing services provided for raw agricultural produce (groundnut, gram, toor, moong) on behalf of NAFED and NCCF in owned or hired godowns qualify for GST exemption under Entry 54(e) of Notification No. 12/2017-Central Tax (Rate).… Read More »
No GST Payable on Canteen Recovery From Employees and ITC Available to Extent Cost Borne Issue Output GST Liability: Whether GST is payable under Section 7 on nominal amounts recovered via payroll deductions from employees for providing canteen facilities. Input Tax Credit (ITC) Eligibility: Whether the employer is eligible to claim ITC on GST charged… Read More »
Grant of Mineral Extraction Rights Against Royalty Amounts to Service Taxable at 18% Under RCM Issue Whether the grant of Short-Term Permits (STP) under Rule 51 of the Rajasthan Minor Mineral Concession Rules, 2017 to extract minor minerals against royalty constitutes a supply of service under SAC 997337 (Heading 9973), and whether the recipient is… Read More »
Outdoor playground equipment attracts 5% GST, gym equipment 18%, while bearings are classified separately under Heading 8482 Issue Whether outdoor playground equipment, outdoor gym equipment, and their spare parts (including general-purpose bearings) fall under Heading 9506, and what are their respective HSN classifications and applicable GST rates under Notification No. 09/2025-Central Tax (Rate). Facts Applicant… Read More »
HDPE laminated woven Geomembrane pond liners are classifiable under Heading 5911 for technical textile uses, attracting 12% GST up to 21.09.2025 and 5% GST from 22.09.2025. Issue Whether HDPE laminated woven Geomembrane pond liners used for technical applications in agriculture and aquaculture are classifiable under Tariff Heading 5911 as textile products for technical uses, and… Read More »
Pipeline Construction and Repair for IIT Kharagpur Classifies Under SAC 99542 and Ineligible for GST Exemption Issue Classification of Works Contract: Whether construction of a new main water pipeline and revamping of a water distribution network for IIT Kharagpur classify under Building Completion Services (SAC 995479) or General Construction Services of Civil Engineering Works (SAC… Read More »
Bakery Food Supplies Qualify as Restaurant Service at 5% GST While Bought-Out Items Attract Goods Tax with ITC Issue Whether bakery items prepared and supplied at outlets (for dine-in or takeaway) qualify as “restaurant service” taxable at 5% GST without Input Tax Credit (ITC). Whether sold bought-out celebration items (e.g., candles, balloons, knives) constitute supply… Read More »
Gratuitous Permanent Transfer of Running Business Between Distinct Persons Constitutes Supply Under GST Issue Whether the proposed permanent transfer of an entire running business from a sole proprietorship to a Limited Liability Partnership (LLP) without consideration constitutes a “supply” under Section 7 of the Central Goods and Services Tax Act, 2017 / West Bengal Goods… Read More »
Agro-Residue Boards Without Synthetic Binders Are Classifiable as Fibreboard Under Heading 4411 Qualifying for Concessional GST Issue Whether boards manufactured from agricultural crop residues without synthetic binders qualify as “fibreboard” under Heading 4411 rather than “particle board” under Heading 4410 of the Customs Tariff Act. Whether such agro-residue fibreboards qualify for the concessional tax rate… Read More »
Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST Issue Whether canteen facility provided by an employer to employees under a statutory obligation constitutes a “supply” under GST when no amount is recovered from employees. Whether GST is applicable on the partial or full amount recovered by the employer… Read More »