TMI BlogClarifications regarding GST in respect of certain services.X X X X Extracts X X X X X X X X Extracts X X X X ..... , Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Clarifications regarding GST in respect of certain services The following issues are being clarified as approved by the GST Council in its 25th meeting held on 18th January 2018:- S.No. Issue Clarification 1. Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following: - (1) Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple redressal to consumer disputes, for which a quasi-judicial machinery is sought to be set up at District, State and Central levels. (2) The President of the District/State/National Disputes Redressal Commissions is a person who has been or is qualified to be a District Judge, High Court Judge and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to small service providers. [Sl. No 34(iii) of notification No. 11/2017-ST(Rate) dated 30.06.2017 as amended by notification No. 1/2018-ST(Rate) dated 24.01.2018 refers] 4. What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer. Leasing or rental services, with or without operator, for any purpose are taxed at the same rate of GST as applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST. Health care services provided by a clinical establishment, an authorised medical practitioner or para-medics are exempt. [Sl. No. 74 of notification No. 12/2017- ST(Rate) dated 30.06.2017 as amended refers]. (1) Services provided by senio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract costs is called Cost Petroleum . The relationship of the oil exploration and production contractors with the Government is not that of partners but that of licensor/lessor and licensee/lessee in terms of the Petroleum and Natural Gas Rules, 1959. Having acquired the right to explore, exploit and sell petroleum in lieu of royalty and a share in profit petroleum, contractors carry out the exploration and production of petroleum for themselves and not as a service to the Government. Para 8.1 of the Model Production Sharing Contract (MPSC) states that subject to the provisions of the PSC, the Contractor shall have exclusive right to carry out Petroleum Operations to recover costs and expenses as provided in this Contract. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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