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Oil and Gas Sector
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Aviation Sector
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Retail Sector
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Re-sale Sector
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iGaming Sector
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Government Sector
- Whether supply of construction services provided to Government is leviable to concessional rate of GST ?
- Whether supplies made to Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
- What is the criteria to quality an entity to be a Government / Governmental Authority / Local Authority / Government Entity ?
- Whether services provided to Government are covered under "Pure Services" and thus are exempt from GST ?
- Whether services provided by Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
- Whether supply of goods and services provided to Government are covered under composite supply and thus are exempt from GST ?
- Whether composite supply of works contract involving predominantly earth work is taxable at concessional rate of GST ?
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Power Sector
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Mining Sector
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Education Sector
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether specific courses provided by institutions qualify to be an educational institution under GST ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether examination material provided to educational institutions for conducting student exams is exempted from GST ?
- Whether printing of books, question papers, OMR sheets etc. are exempted from GST under HSN 4901 or otherwise ?
- Whether activities involved in the exam support services constitute as composite supply and are eligible for exemption ?
- Whether Guest Lectures are covered under exempted category of recreational activities relating to arts or culture ?
- Whether vocational training courses are exempt from GST ?
- Whether skill development and training courses are exempted from GST ?
- Whether exam fees collected from students and remitting to educational institution is taxable ?
- Whether catering services, security services etc. provided to educational institution is exempt under GST ?
- Whether services by way of subscriptions, online journals, etc. provided to the educational institutions is exempt ?
- Whether courses offered by an Indian Institute of Management (IIM) is exempted from GST ?
- Whether meal program for children of educational institute is exempt from GST ?
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Housing Society sector
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Charitable Institute sector
- Whether renting of rooms / dormitory by Charitable Institute is exempted from tax ?
- Whether assisting and providing of hotel bookings and guest houses for pilgrims exempted from tax?
- Whether Promotion of Research and Publishing of online research journal is exempt from GST ?
- Whether activities relating to preservation of environment by charitable Institute is exempted from tax ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether money collected for organizing social events like marathon etc. is exempt from GST?
- Whether activities of trust like sale of prasad, entry fee, darshan charges etc. is exempt from GST ?
- Whether educating and training in sports activities by a charitable institute is exempt from GST ?
- Whether museums fees, admission fees, tickets provided by charitable trust attracts levy of tax?
- Whether construction of toilets and installation of solar water pumps is exempt from GST ?
- Whether baby adoption fee is exempt from GST ?
- Whether carrying of plantation activities are covered under "Charitable Activities" and are exempt from GST ?
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Business Process Outsourcing Sector
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E-Commerce Sector
- Whether e-commerce operator connecting supplier and customer for supply of service is required to collect TCS ?
- Whether input tax credit is allowed on procurement of vouchers that are made available to customer for providing loyalty points ?
- Whether issue of redeemable voucher is leviable to GST ?
- Whether sale of Digital Gold through online Platform qualifies to be an E-commerce operator?
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Hospitality Sector
- Whether hostel accommodation including lodging, boarding, food supply, etc provided to students is composite supply of accommodation service ?
- Whether exemption is available on running private ladies hostels by providing residential accommodation and food to the college students and working women?
- Whether Input Tax Credit is eligible on construction expenses when the property is intended for onward leasing ?
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Insurance Sector
- Whether input tax reversal is required in respect to sale of non-taxable policies like ULIP ?
- Whether surrender value exacted from policy holders on pre-mature exit is a consideration leviable to tax ?
- Whether tax paid on re-insurance premium is allowed as input tax credit ?
- Whether input tax credit is to be reversed on undertaking obligatory investment in securities ?
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Banking and Financial Sector
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether free transactions allowed to demat account holders is leviable to GST ?
- Whether input paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corporation (DICGC) is allowed as input tax credit ?
- Whether Co-operative Credit Society is eligible to avail the option to avail 50% of eligible credit of input tax on inputs, capital goods and input services ?
- Whether interest charged on account of providing financial assistance in the form of loan is liable to GST ?
- Whether penal interest charged due to default in repayment of EMI is leviable to GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
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Real Estate Sector
- Whether GST is leviable on one-time lease premium paid on long term lease of land ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether joint development agreement entered between Land owner and Builder prior to 31 March 2019 but have no bookings till 31 March 2019 is liable to GST under reverse charge ?
- Whether value of undivided share of land is deemed to be one-third of the total amount charged for the supply or can be adopted as per actual value of land ?
- Whether concessional GST rate available for Construction of affordable residential apartments to promotor can also be availed by sub-contractor ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
- Whether charges for 'Ancillary Services' viz. lease charges, electrification charges etc. recovered by Builder is taxable as 'construction services' or as 'independent services' ?
- Whether valuation of construction service basis similar apartments (Para 2A) against development right is mandatory to adopt, even when the actual cost of construction is known ?
- What will be the time of supply of flats allotted to land owner by the builder when period involves both pre-GST period as well as post GST regime ?
- Whether input tax credit is allowed on goods and services used for construction of immovable property when the same is further leased out ?
- Whether amount received by co-developer under a joint venture for construction related work is taxable under GST ?
- Whether refund of tax paid towards booking of a flat is allowed if the same has subsequently got cancelled ?
- Whether sale of parking space along with sale of apartment can be considered as composite supply of construction of apartment ?
- Whether GST is leviable on flat allocated to members against development rights transferred ?
- Whether GST is leviable on transfer of development rights ?
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Telecommunication Sector
- Whether GST is leviable on license fee and spectrum usage charges paid to Government?
- Whether international Inbound Roaming Services (IIR) and International Long Distance (ILD) Services to Foreign Telecom Operators (FTOs) is export of services ?
- Whether telecom services provided to Municipal Corporation is eligible for GST exemption ?
- Whether input tax credit is allowed on on telecommunication tower, tower material, shelter etc. ?
- Whether ITC is eligible on goods and services used for erection of infrastructure to which fibre cables are connected ?
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Health Care Sector
- Whether supply of medicines, surgical items, accomodation, food etc. provided to in-patients forms part of composite supply of Health Care Service?
- Whether supply of food, beverage etc. to clinical establishment is exempted ?
- Whether supply of medicines and allied items provided by the clinical establishment to out-patients is exempt ?
- Whether supply of Occupational Health Check-up (OHC) service outside the hospital is covered under Heath Care Service ?
- Whether ancillary services provided along with health care service, by clinical establishment, an authorized medical practitioner or paramedics are covered under "health care services" ?
- Whether outsourcing of doctors, nurses, and other staff to clinical establishment for providing health care service is exempt ?
- Whether external heath care services provided to laboratories, hospitals etc. located outside India is taxable ?
- Whether input tax credit is allowed on medicines, food and beverages etc. supplied to patients ?
- Whether lump-sum payment received in advance from patients for future health care services, is exempt ?
- Whether imparting practical training to nurses and psychologists are covered under health care services?
- Whether amount received for making space available for essential facilities needed by the staff such as Banking, canteen is exempt from GST ?
- Whether Melasma and Birth Mark Treatment are exempt under health care service or taxable under cosmetic and plastic surgery ?
- Whether Hypertrichosis and Hair Treatment are exempt under health care service or taxable under cosmetic and plastic surgery ?
