Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries Issue Whether compostable bags and packing materials manufactured using compostable polymers (PLA and PBAT) are classifiable as plastics under Chapter 39 (HSN 3923 2990) or… Read More »
Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Issue Whether the services of upkeeping, sweeping, cleaning, and solid waste collection provided under the Greater Chennai Corporation (GCC) contract qualify for classification as ‘General waste collection… Read More »
Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Issue Whether a digital platform connecting vehicle owners with customers for goods transportation qualifies as a Goods Transport Agency (GTA) or an Electronic Commerce Operator… Read More »
Rose Water Marketed for Rituals Does Not Qualify as Exempt Puja Samagri and Attracts 18% GST Under Heading 3301 Issue Whether a water-based product infused with synthetic rose perfume and marketed exclusively as “Pooja Panneer” (rose water) for religious rituals qualifies for GST exemption as “puja samagri,” or if it must be classified under Heading… Read More »
Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST. Issue Whether the supply of food and beverages procured from third-party kitchens and delivered to corporate clients for their staff canteens constitutes a “Supply of Service” or a mere aggregator/trading activity. Whether such… Read More »
Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Issue Whether the two different models of food supply by an outdoor caterer—(i)… Read More »
Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%. Issue Whether a Fan Drive Assembly designed for engine cooling in commercial and utility vehicles is classifiable as a fluid coupling under Heading 8483 or as a motor vehicle part… Read More »
PPA for rooftop solar constitutes a pure supply of exempt electricity, absolving the asset owner from construction tax or local GST registration. Issue Whether the construction and operation of a rooftop solar plant on a client’s premises under a Power Purchase Agreement (PPA) triggers a separate GST liability for construction services, and whether an out-of-state… Read More »
Input Tax Credit on Fire Fighting and Public Health Engineering Systems Embedded in Buildings Is Blocked Under Section 17(5)(c) Issue Whether Input Tax Credit (ITC) is available on a composite works contract for the design, supply, and installation of a Fire Fighting System (FFS) and a Public Health Engineering (PHE) system in a newly constructed… Read More »
Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Issue Whether an online platform connecting vehicle owners/transporters with customers for goods transportation qualifies as an “Electronic Commerce Operator” (ECO) under Section 2(45) or a… Read More »