Judgement >> AAR

 Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation ?

 Whether the Applicant is liable to discharge GST under the reverse charge mechanism in respect of the services of arranging for subscription supplied to the Applicant, by the Managers located in the non-taxable territory?

 HSN Tariff of fire safety product assembled on trolley, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley

 1. What shall be the nature of service and classification in accordance with Notification No. 11/2017- CT R, dated 28.06.17 read with annexure attached to it in relation the following services: a. Service provided by ISCCM to the delegates; b. Service provided by ISCCM to the exhibitors. 2. In relation to the brand promotion packages offered by ISCCM in the course of the event, a. What shall be the nature of service and classification in accordance with Notification No. 11/2017-CT R, dated 28.06.17 read with annexure attached to it? b. Whether ISCCM is liable to pay tax on services provided to the brand promoters or the liability to pay tax on such services falls on recipient under reverse charge according to Notification No. 13/2017 Central Tax Rate ? 3. Whether Input Tax Credit is admissible for ISCCM in respect of tax paid on the following a. Services provided by the hotel including accommodation, food & beverages b. Supply of food and beverages by outside caterers c. Services provided by event manager like pickup & drop exhibition stall set up, tenting, etc

 What is the GST Rate on Tailoring Kit ?

 Whether value attributable to SUG stipulated in the Agreement between the Applicant and Customers is subject to the levy of GST and therefore, liable to be included in the consideration for re-gasification services determined as per Section15 of the CGST Act ?

 (i) What is the nature of supply under the contract between the Applicant and Airbus (i.e., whether the same will qualify as ‘supply of goods’ or ‘supply of service’)? (ii) Given the nature of the activities undertaken by the Applicant under the contract, what will be the appropriate classification and rate of tax of the said supply? (iii) What is the value to be adopted for the purpose of payment of GST? (iv) What will be the time of supply for payment of GST?

1. Can we do item wise billing for every product in the Air Handling units independently taking the benefit of lower rate of taxation instead of adopting the higher rate of taxation?

2. In case of procurement of higher rate items i.e. 28% from different company and rest of the system (less than 28%) from other company is agreeable? Or Section 8 of the Act is invoked and does department take a view of higher rate of taxation for the whole system?

Corrigendum order under MVAT Act in case of Star motors and other applicants

1. In view of the construction services provided by the applicant to UPRNN, is the application eligible to avail the concesstional rate of GST at 12% as prescribed in of S.No. 3(vi) of the Notification No. 11/2017, as amended?
2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the construction services provided by the applicant to UPRNN, is the application eligible to avail the concesstional rate of GST at 12% as prescribed in of S.No. 3(vi) of the Notification No. 11/2017, as amended?
2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. Whether the activity carried out by the applicant under the agreement is supply of goods or is a supply of service and should accordingly be subject to GST under HSN 2701 (chargeable @ 5% as supply of coal) or under HSNN 9986 (chargeable @18% as support services to mining)?
2. Since, in terms of article 24.3 of the agreement, the right and ownership on the coal mined by the application always vests in and remains with KPCL nad the applicant is only responsible for excavation, transport and delivery, and as such cannot transfer ownership to the coal, whether the applicant should raise an invoice under MGST/CGST in as much as the applicant is of the view that the entire activity takes place in the state of Maharashtra only.
3. Cann the present contract be treated as a single consolidated contract or a divisible contract in view of the fact that four components of the contract (viz. Excavation of coal, Transport Service, Handling charges (incl additional Handling charges) and restoration and rehabilitation charge] are clearly distinguishable and separately identifiable and therefore the tax treatment under GST shall also be different and separate?
If the contract is treated as divisible, should:
(a) In so far as excavation of coal is concerned, whether the applicant should raise a separate invoice on KPCL Karanataka for mining support services under HSN 9986 or under any other head and charge GST under MGST and CGST each or charge IGST keeping in mind that entire excavation activity takes place in Maharashtra.
(b) In so far as Transport service is concerned, whether the applicant should raise a separate invoice as goods transport service under HSN 9965 or HSN 9967 or under any other head within the state of maharashtra on KPCL Karnataka and charge GST under MGST and CGST each or charge IGST keeping in mind that this charge relates to transport of mined coal from the mining site to the loading point which happens entirely in the state of Maharashtra.
(c) In so far as Handling Charges (incl. Additional Handling Charges) are concerned, whether the applicant should raise a separate invoice as business support service under HSN 9985 or under any other head within the state of maharashtra on KPCL karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to services towards transport of coal from the loading point in Maharashtra) to the delivery point (in karnataka) wherby rail freingt for this segment is paid directly by KPCL to railway and the Applicant provides necessary support and monitoring services to facilitate transport of coal.
(d) In so far as restoration and rehabilitation charge is concerned, whether the applicant should raise a separate invoice as business support service under HSN 9985 or under any other head within the state of Maharashtra on KPCL karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to work done towards rehabiliatating people affected because of the mining operations and restoring the environmental impact caused due to mining which gets carried out entirely in the state of Maharashtra.
4. There are certain other components like Royalty, MMDR, DMF Fund, Cess, Stowing Excise Duty, Reserve Price, etc. which are levied on the coal excavated from the mind is payble directly by KPCL to the Government of India and the state government of maharashtra. The Applicant neither has any liability to pay nor does it makes any payment of such amount. Under the circumstances, is the applicant reuired to consider such amounts/payments for the purpose of determining the transaction price in any of the situation as enumerated above.?

Since the institute deploys funds, revived  from other entities for CSR purpose u/s 135(5) of the companies Act 2013. to oversee the execution of the social activities in a pure agent capacity, be charged GST by supplier of Goods and services to the institute?

i. The applicability of Serial No. 3(i) of Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 (parent Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 as amended by Notification No. 30/2018-Central Tax (Rate), dated the 31st December, 2018 to the applicant who is one of the sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme.
ii. Eligibility of concessional rate of CGST at 0.75% as per the Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 amended from time to time

Whether the reimbursement amount received by the applicant from trainer towards "stipend and other expenses incurred by the applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, sagety and health of NEEM Trainees" is in the capacity of pure agent and hence not includible in the value of taxable supply made by the applicant to trainer for the purposse of payment of goods and services Tax("GST")?

1. How much GST Rate applicable to Aryan Contractor Private Ltd.(Subcontractor), 12% or 18%.
2. Which Tariff Head applicable to Aryan Contractor Private Ltd.(Subcontractor)?

1. Whether the incentive from inttel US LLC under intel Approved Component Supplier Program (IACSP) cab be considered as Trade Discount?

2. If not considered as trade discount then whether it is consideration for any supply?

3. If it is considered as supply than whether it will qualify as export of service?

1. Whether Marketing services agreed to be provided by the applicant under marketing services agreement agreed to enter into will constitute supply of 'support services' falling under HSN code 9985 or as 'intermediary services' classifiable under HSN Code 9961/9962?

2. Whether Marketing services provided by the applicant is an export of services as defined under section 2(6) of the intergrated goods and services Tax act 2017?

Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered under Entry No. 2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

1. Whether Input Tax Credit is avilable on the Inward supplies received and for preparation of food and beverages to be provided to the employees of the company?
2. Whether Input Tax Credit is available on the Inward Supplies of Capital equipment used for preparation of food and beverages to be provided to the employees of the company?
3. Whether Input Tax Credit is available on the Inward Supplies of food and beverages supplied by an outside caterer (s) on the basis of the Tax Invoice (s) raised by them and reported in the GST portal through Form GSTR-1 and reflected in Form GSTR-2 & GSTR-2A?
4. Whether the food and beverages provided in the course of company's principal business, to the workers during the working hours is to be considered as supply? If yes, whether GST needs to be paid to the government on the amount collected from the employees?
5. If the provision of food to the employees of the applicant company is deemed to be a supply, whether it shall be treated as Supply of Good or Servic, since it is served in the premises of the applicant (employer) company and not provided to them to carry outside?
6. If the amount collected from the employees is deemed as supply and GST needs to be paid what should be the taxable value and at what rate GST shall be paid thereon?
7. Whether GST is applicable on the transportation services received from external supplier for the purpose of providing transportation facility to the employees between their residence and place of work?
8. Whether GST paid on Transport service provider's invoices is an eligible Input Tax credit and how the seating capacity of the vechicle is decided in this respect?
9. Whether Input Tax credit is available on the Inward supplies of Transport services for employees to facilitate their travel from the place of residence to the place of work and back, to perform the work of the company in the course of its business?
10. Since the provision of food, beverage and / or transportation by the employeer to the employ is done in the course of the principal business of the applicant company (employer) which would have a influential role in the furtherance of its business, whether the net cost would be treated as consideraton by the company to its employees in kind as the amount recovered, if any would not be treated income of the company, but would be applied to reduce the expenses on these relevant items of inward supplies received for enhancing the work comfort of the employees?

1. Whether Consultancy services rendered to ADB, Manilla would qualify as " export of services" in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017 ("IGST Act")?

2. If the Consultancyy Services rendered to ADB, Manilla do not qualify as " export of services", whether ADB would be required to obtain refund of GST charged on invoice issued for consultancy services in terms of Section 55 of the Central Goods and Services Tax , 2017 ("CGST Act") or the services would be exempt as per provisions of the Asian Development Bank Act, 1966 ("ABD Act")?

a) Whether software licenses supplied by the applicant qualifies to be treated as computer software resulting in supply of goods and are therefore to be classified under Chapter Heading 8523 80 20?

b) Whether the benefits of Notifications No. 45/2017-Central Tax (Rate), Notification (45/2017) No. FD48 CSL 2017, Bengaluru and Notification No. 47/2017-IGST (Rate) all dated 14.11.2017 are applicable to the software licenses supplied by the Applicant to the institutions given in the notification?

1. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute 'supply' under the GST law?
2. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute 'supply of goods' under the GST law?
3. Whether merger between  distinct persons would ualify as 'transfer of business as going concern' under the purview of GST law?
4. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct personswould constitute 'supply of services' under the GST law?
5. If the transaction qualifies as 'supply of services' whether the said transaction would get covered under Sl. no. 2 of notification no. 12/2017-C.T.(R) dated 28.06.2017 and therefore not liable to GST?
6. Whether Nagpur registration can file form GST ITC-02 and transfer unutilized credit balance to Akola registration?
7. In case the applicant merges the business of akola registration, then can the applicant claim credit balance apearing in akola registration via form GST ITC 02A in Nagpur registration?

a. Whether entry No. 3(v) (da) of notification 11/2017-C.T.(R) dated 28/06/2017, as amended time to time, applies to the works contract service received from the contractiors?
b. Whether the benefit of concessional rate would be available to construction of ccommon amenties such as club house, swimming pool and amenties of like nature?

Whether the activity of composite supply of works contract service by way of construction of Construction of Fire Station And Staff Quarters at T.P.S NO - 42 (BHIMRAD),F.P NO-65, in SWZ(A) at Bhimrad, Surat, for the Surat Municipal Corporation and as detailed in Work Order-North Zone/Out/879 dated 26.02.2019 entered in to by the applicant supplier and the said local authority recipient i.e. Surat Municipal Corporation, merits classification at Serial Number 3(vi)(a) of Notification Number 11/2017 – Central Tax(Rate) dated : 28.06.2017 (hereinafter referred to as the said NT) , as amended from time to time and last amended by Notification Number 21/2012-Central Tax(Rate) dated 31.12.2021 w.e.f. 01.01.2022 ?

Whether the activity of composite supply of works contract service by way of construction of “ “Construction of New Adarsh Nivashi Shala (Kumar) / School Hostel (324 Bed ) / Staff Quarters and Kumar Chhatralay (300 Bed) at Village : Baben , Taluka : Bardoli, District : Surat ”, for the Road and Building Department in the Government of Gujarat and as detailed in Work Order Number : AB/TC/B-2/3/1181 dated : 01.06.2020 entered in to by the applicant supplier and the said State Government, merits classification at Serial Number 3(vi)(a) and (b) of Notification Number 11/2017 – Central Tax(Rate) dated : 28.06.2017 , as amended from time to time and last amended by Notification Number : 21/2012-Central Tax(Rate) dated : 31.12.2021 w.e.f. 01.01.2022 ?

A) If the tax rate of M/s. Mahalaxmi B T Patil Honai constructions JV (Referred to as JV) is NIL as per Sl no. 3A chapter no. 9954 as per notification no. 12/2017 C.T. (Rate) dated 28.06.2017, as amended by notification no. 2/2018 C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018, whether we can avail the benefit of the same tax rate i.e. NIL?

B) If the above answer is negative then advance ruiling for whether we can avail the benefit of Sl No. 3(x) chapter no. 9954 as per Notification no. 01/2018 -C.T. (Rate) dated 25.01.2018 (amendments in the notification no. 11/2017-central tax (rate) dated 28th june 2017)?

1. Whether the one time "RTO Tax (Road Tax), "required to be paid to Maharashtra Government for use of motor vehicle
collect and paid by the dealer for the purchaser of motor vehicle and "insurance premium" after registration of motor
vehicle on the name of purchaser in the office of regisration (regional transport office) form a part of sale price
considering the provisions section 2(24) and 2(25) and liable to tax under the provision of MVAT Act, 2002.
2. Whether the one time 'RTO' Tax reuired to pay as per motor vehicle act, be treated as "any sum charged for anything
done by the seller in respect of the goods at the time of or on before the delivery thereof" andconsidered as a pre
delivery charges as per definiton of sales price u/s 2(25) of MVAT act, 2002.
3. Whether the insurance permium reuired to pay as per as per motor vehicle act, and under the norms of insurance
regulatory authority be treated "any sum charged for anything done by the seller in respect of the goods at the time of
or before the delivery thereof" and consider as a pre delivery charges as per definition of sales price u/s 2(25)of MVAT
Act, 2002.

A)If the tax rate of M/s. Mahalaxmi B T Patil Honai constructions JV (Referred to as JV) is NIL as per Sl no. 3A chapter no. 9954 as per notification no. 12/2017 C.T. (Rate) dated 28.06.2017, as amended by notification no. 2/2018 C.T. (Rate) dated 25.01.2018, whether we
can avail the benefit of the same tax rate i.e. NIL?
B) If the above answer is negative then whether we can avail the benefit of Sl No. 3(x) chapter no. 9954 as per Notification no. 01/2018-C.T. (Rate) dated 25.01.2018 (amendments in the notification no. 11/2017-central tax (rate) dated 18th june 2017)?

(1) Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services?

(2) If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017.

a. In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees?

b. In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

 Whether tax is to be calculated on tender price or inclusive of tender price.

Whether recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under section 46 of Factories Act, 1948 would come under definition of, outward supply and, therefore, taxable as a supply under GST ?

1. Due to change in the Government policy, Applicant desires to surrender the GSTIN (24AAACT6305N2Z9) and merge it with existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by transferring all business assets and liabilities to the said existing GST registration. In view of merger of two GSTIN of JKPL CPM, whether the applicant can transfer closing balance of ITC from its GSTIN (24AAACT6305N2Z9) to existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by filing Form ITC-02?”

2. If answer to the above question is in affirmative, whether any additional liability towards payment of Tax or reversal of ITC will arise on the Applicant on account of merger of its GSTIN with GSTIN of existing unit of JKPL CPM in the form of transfer of all business assets and liabilities and on account of filing of Form ITC-02 for transferring ITC from its GSTIN to GSTIN of existing unit?

1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws?

2. Whether the free of cost bus transport facilities provided by the Applicant to its employees is taxable under the GST laws?

3. Without prejudice, even if GST is applicable in respect of employee recovery towards bus transportation facility, whether the Applicant would be exempted under the Sl. No. 15 of Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017?

4. Whether input tax credit is admissible to the Applicant for the GST charged/paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?

1. Whether the supply made by NEC under the AFC project would qualify as a: (a) ‘Works Contract’ as defined under Section 2 (119) of the CGST, 2017; or (b) “Composite Supply” as defined under Section 2(30) of the CGST Act, 2017;

2. Whether the supply made by NEC under the AFC project would qualify as an original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby attracting GST rate of 12% provided in the Not. No. 24/2017-CT (Rate) dtd. 21-9-17.

3. Whether the classification of supply made by NEC would fall under 8470 or SAC 9954? 4. Whether the maintenance and management services post service would qualify as Composite Supply as defined under Section 2(30) of the CGST Act, 2017?

Further, whether such supply would be eligible for exemption under Notification No. 12/2017-CT (rate) dtd. 28-6-17 in case value of supply of goods constitutes not more than 25% of the value of the said Composite supply?

The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part of Wind Operated Electricity Generator be treated as part of Wind Operated Electricity Generator and falls under Sr. No. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 read with Notification No. 1/2017- State Tax(Rate) dated 30th June, 2017 and liable to Central GST at the rate of 2.5% along with Gujarat State GST at the rate of 2.5% up to 30th September, 2021 and 6% each towards CGST and SGST with effect from 1st October, 2021 by virtue of omission of the said entry and addition of Entry No. 201A to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 vide Notification No. 08/2021-Central Tax (Rate) dated 30th September, 2021 read with Notification No. 08/2021-State Tax(Rate) dated 30th September, 2021?

1. Whether the said contract is covered under the term "Earth Work" and therefore covered under Sl. No. 3A- chapter No.9954 as per notification No. 12/2017-C.T. (Rate) dated 28.06.2017 as amended by notification no. 2/2018-C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018?
2. If the above answer is negative, ten whether the said contract is covered under the term "Earth Work and therefore covered under Sl. No.- Chapter No. 9954 as per Notification No. 31/2017-central Tax (Rate) dated 13th october 2017?
3. If we are covered any of above Notifications i.e. 31/2017-central Tax (Rate) or 02/2018 Central Tax (Rate) then what is the meaning of "Earthwork"?

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought by M/s. Swan Environmental Private Limited, Hyderabad – Application withdrawn - Regarding.

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought by M/s. The Deccan Club, Hyderabad – Application withdrawn - Regarding.

Whether, in the facts and circumstances of the case, liquidated damages/penalties received by the applicant can be said to be for any ‘supply’ under the Central Goods and Services Act, 2017, thereby attracting the levy of ‘GST’ or should be treated as price adjustment to the main supply?

1. Whether the Applicant is required to obtain registration in the state in which goods are imported if the said goods are directly sold from the port of importation to the customers located across different states in India.
2. Whether the Applicant is entitled to avail Input Tax Credit of IGST paid on import of goods if the said goods are sold directly from the port of importation to the customers located across different states in India, without bringing such goods into Telangana?

Whether the contract awarded by East Coast Railways for dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) is amounting to execution of original work and would attract IGST@12% in terms of Notification No. 20/2017-lntegrated Tax (Rate) dated 22.08.2017.

Withdrawal Order in case M/s Rich Products And Solutions Pvt Ltd.

1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller

1. Whether we are liable to discharge tax liability at 18% on coal handling and distribution charges collected in respect of supply of coal handling and distribution services rendered as per a work order issued by the customer subsequent to his coal (only) order Or Can we club the aforementioned coal handling and distribution service ordered by customer separately and subsequently with 'supply of coal' to understand that as a composite supply of coal and pay GST at 5%?

1. Whether an EOU can follow the procedure prescribed in "Explanation to Rule 96(10) of CGST Rules, 2017" vide Notification 16/2020 - Central Tax dt.23rd March 2020 and effective from 23.10.2017 of paying IGST/compensation Cess on import of goods? 2.if answer to the above question is affirmative, then whether the applicant can continue to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017 read with Section 16(3) of IGST Act, 2017? 3.Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification NO.48/2017 - Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017? 4. Whether it is compulsory for an EOU to apply in FORM RFD-01 and get refund under Rule 89(4) vide Notification No.75/2017 Dated.29-12-2017 applicable w.e.f. 23.10.2017 read with Section 16(3) of IGST Act, 2017?

In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also not be availed on such purchase, if so the case, whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017?

1. We need to know the Tax percentage of PSA Medical Oxygen generation plant. 2. We need to know th HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly. 3.We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.

Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of 'services of a pure agent'? Or Whether the recovery of Motor Vehicle Registration fee, Motor Vehicle life Tax & RTO charges etc., by the applicant from the lessee for the registration of the vehicles in the name of the lessee forms part of the value of supply or the applicant is acting as a pure agent for this purpose and so the above charges do not form part of the taxable supply?

Whether input tax credit of GST is admissible for supply of the following goods & services:- (a) steel, cement and other consumables (Annexure attached) to the extent of their actual usage in the execution of the works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory building with Gantry Beam, which in turn used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated; (b) structures, Pre cast, reinforced concrete beams, poles etc.,m (purchased as it is) which are used as supports to mount and operate the crane over 10 metres from ground, as shown in the pictures attached; and (c) Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane.

(a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 read with clause (vi) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017. And for the matter, the applicable rate of tax is 12% (including State GST Rate).

(b) or otherwise if the works contract service is not covered under clause (ix) of the entry 3 of the aforesaid notification, in the facts and circumstances of the appellant company, then what will be applicable clause under entry No. 3 and what will be the rate of GST.

(c) If the ruling of Question 1 is affirmative, from which date, the 12% rate of tax will be applicable i.e. from date when said notification became effective or the date of order of Advance ruling.

(d) Where the ruling of Question 3 provides the effective date as the date of notification, whether the applicant is required to revise the invoices already issued to NBCC (India) limited and required to make amendments in GST returns already filed.

GST ARA order in case M/s. Shri Venkateshwara Infrastructure JV

NHAI has awarded a contract for contruction of road to the applicant vide letter dt 01.05.2017 for agreed price of Rs. 65,90,98,099/- which included VAT tax as tender was awarded before the appointed date. however, during the course of completion of service i.e. contruction of road as per contract, there happens escalation in value. Such escalation in value is added to the contract value as per the terms of the tender notice which read as under: 19.10.04:- The contract price shall be adjusted for increae or decrease in rates and price of labour, cement, steel, plant, machinery and spares, bitumen, fuel and lubricants and other material inputs in accordance with the principles, procedures and formulae specified therein. Question based on these facts is as to whether such escalated value sall be added to the taxable value u/s 15 of the act or otherwise.

1. The tax rate for providing service of coastal and transoceanic water transport
2. whether input credit of goods & service can be claimed?

Whether Goods and Service Tax will be applicable on the consideration and the rate of GST.

A. Whether the sercices provided by the applicant are classified under Sl No. 24(ii) of heading 9986 of the Rate Notification as ' Support services to exploration, mining or drilling of petroleum crude or natural gas or both' under SAC 998621 and attracts GST @12% in terms of Sl. No. 24(ii) of rate Notification?

B. Alternatively whether the services provided by the applicant are classified under Sl. No. 21(ia) of heading 9983 of the rate notification as ' professional. technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both' and attracts GST @12% in terms of Sl. No. 21(ia) of rate notification?

C. Further if the subject services are not classifiable under the aforesaid entry, what would be the appropriate classfication for the same and at what rate GST would be imposable?

Whether the project management consultancy services provided by the applicant to Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from january 2018 under Sr. No. 21(ia), under Service accounting code("SAC") 9983 stating "Other professional, technical and business services", of Notification No. 11/2017- C.T. (Rate) dated 28.06.2017, as inserted vide Notification No. 20/2019-C.T.(Rate), dated 30.09.2019 since the said amendment is clarification to the amendment made vide Notification No. 1/2018 - C.T.(Rate) dated 25 january 2018 reducing GST rate for service of exploration, mining or drilling of petroleum ctude or natural gas or both to 12%.

Rejection of the application for advance ruling

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether the applicant is providing services to State Government and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.

What will be the value of supply and rate of tax in respect services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of wheat into fortified atta for distribution of such fortified atta under Public Distribution System.

Whether services for collection and disposal of bio-medical waste from various clinical establishments provided by the applicant shall be exempted vide serial number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 and whether the services provided by the sub-contractor of the applicant shall get covered under the said entry or under entry number 75 of the said notification.

Whether GST is applicable on purchase of a plot for residential purpose?
2. If applicable, under what provisions of GST Act and Rules, 2017 liable to tax?
3. GST is not applicable on sale/purchase of plots, when it is immovable property?
4. It is settled law that no tax shall be levied or collected except by authority of law as per
Article 265 of the Constitution of India.

What would be the correct HSN classification and consequently rate of GST applicable on ‘Ready to Eat’ popcorn sold in retail packages?

1.HMWS&SB being local authority, is payment of Equated Yearly Installment (which includes Principal and Interest) under Annuities Model is liable for payment of GST or Not? If Yes, Classification of service and applicable rate of GST payable?

2. Applicability of Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt: 28th June, 2017 for payment of interest included in Equated Yearly Installments under Annuities Model, being payment of interest is a Pure Service?

Whether the person registered in the State of Telangana who is in possession of an immovable
property in the State of Maharashtra is required to be registered in the State of Maharashtra for
provision of service related to Renting of Immovable property?

GST applicability on HR supply service received by pimpri chinchwad smart city.
2. With reference to the above subject, advance ruling is sought on GST exemption for the
HR supply service provided to pimpri chinchwad smart city.

Whether the activity of design and development of patterns used for manufacturing of camshafts, for a customer is a composite supply, the principal supply being supply of services?

1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No. vi (or) vii of Notification No.24/2017 dated.21.09.2017 attracting GST @ 12% or 18% 2. The Assessee has already charted GST @ 12%on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1?

1. Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017. 2. Whether GSTt rate applicable for job work service in relation to manufacture of Rice Bran oil and De-oiled rice in 5% (CGST-2.50% ; SGST- 2.50%) as per Sl.No.26(f) and (g) of Notification No.11/2017-CT (Rate) dated.28.06.2017 read with Notification No.31/2017 - CT (Rate) dated.13.10.2017.

(a) Whether GST will be applicable on the parcels of Ashapura that are being transported by GSRTC ?

(b) Whether GSRTC is eligible to avail exemption in terms of Sr. No 18 of Notification No 12/2017-Central Tax (Rate) whereby GSRTC is transporting parcels of Ashapura, but is neither GTA nor courier agency?

(c) What will be the rate at which GST is required to be charged by GSRTC, in case at (b) above, it is held that GSRTC is not eligible for exemption?

(d) What will be the SAC code for the transportation of goods by Road other than courier and GTA provided by GSRTC?

(e) Whether the tax, in case it is required to be paid as held in (c) above, be considered to be covered under Notification No 13/2017-Central Tax (Rate) whereby the service recipient is required to make payment of tax instead of service provider?

1. Whether the supply of labour services for collection of seeds from forest, digging contour trenches, chal-khal (water conservation pits in hills) for soil and moisture conservation, clearing of fire lines in forest to protect forest from fire which causes damage to forest, controlled burning of portion of forest to prevent spread of fire and damage to environment in included in exempted services in Notification No. 12/2017 Central Tax (Rate ) dated 28-06-2017 or any other related exemption notification.

2. If above supply of service is not included in any exemption notifications as per Question 1, the rate of goods and service tax applicable to such supply of services.

3. Whether the supply of services for raising seedlings in nursery is exempted services in Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 or any other related exemption notification.

4. If above supply of service is not included in any exemption notifications as per Question 3, the rate of goods and service tax applicable to such supply of services.

5. Whether the supply of services for plantation in forest is exempted services in Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 or any other related exemption notification.

 6. If above supply of service is not included in any exemption notifications as per Question 5, the rate of goods and service tax applicable to such supply of services.

7. Whether the supply of services for creation of check-dam for Soil and Moisture Conservation is exempted services in Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 or any other related exemption notification.

8. If above supply of service is not included in any exemption notifications as per Question 7, the rate of goods and service tax applicable to such supply of services.

9. The section 51 of the CGST specifies that TDS is to be deducted when total value of taxable goods or services or both under a contract exceeds Rs 2,50,000. Most the mentioned works in this application are small in nature. Therefore, the value of single contract in most cases is less than Rs 2,50,000. However, the service provider registered with the department provides services for many works like one contract for nursery, second for plantation, third for fire lines and so on. The value of all contract combined may become more than Rs 10 Lakhs in some cases. Whether, TDS is to be deducted if applicant gives contract for multiple works to the contractor, the cumulative contract value is more than Rs 2,50,000. However, work order of single contract is less than Rs 2,50,000.

Whether the Chapter No. 99, Sr. No. 3 of the Exemption Notification No. 12/2017 is applicable to MESCO Ltd. for the pure services i.e. Security Services rendered to various sites of Municipal Corporations in relation to functions entrusted to it under Article 243 W of the Constitution of India, thereby exempting as a service provider from the whole of GST?

1. Whether the transfer of land, held under lease by FDCM, towards Kolsapada Minor Irrigation Project is supply of service?

2. Whether exemption under Entry No 3. Of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 will be applicable on the amount of compensation received by FDCM against transfer of land held under lease for Kolsapada Minor Irrigation Project?

Advance Ruling application withdrawn.

Whether, Lambda Therapeutic Research Ltd. Is eligible to avail ITC paid by World Courier?

Whether the sale of produces Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain
Soluble (‘DDGS’) – ‘Cattle feed’ undertaken by the applicant is covered under serial no 102 of
Notification No. 02/2017 – Central Tax (Rate) dated 28 June 2017 and whether these
commodities are exempt from payment of GST?

1. Whether contract involving supply of equipment / machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 – CT (Rate) dated June 28, 2017 (as amended). 2. Whether contract involving supply of equipment / machinery & erection, installation& commissioning services with civil work thereof would be contemplated as works contract service or not. If the supplies would qualify as composite supply of works contract, what would be the classification and applicable tax rate thereon in accordance with Notification No. 11/2017 – CT (Rate) dated June 28, 2017 (as amended).

 A. Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18. B. If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far.

1. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to Trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST? 2. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received against cost of employee compensation insurance obtained for the benefit of Trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?

1. Is Brindavana Gardens Park Entrance Fees exempt vide Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017 under the following entries? - Entry No. 79 - Services by way of admission to a National Park (Heading 9996), - Entry No. 81(b) - Services by way of right to admission to Musical Performance (Heading 9996) - Entry No. 76 - Services by way of public conveniences such as provision of facilities of Bath Rooms, Wash Rooms, Lavatories, Urinal or Toilets (Heading 9994)
2. Is Toll Collection for use of Bridge is exempte vide Notification No. 12/2017- Central Tax (Rate) under the following entries? - Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges - Entry No. 23(A) - Services by way of access to a road or bridge on payment basis.

i. Determination of the taxable value under GST Act, 2017 of Immovable Constructed Commercial Property without any occupancy or Completion Certificate where the area of the land exceeds 500 square meters or the number of Apartments proposed to be developed exceeds 8 inclusive of all phases particularly when the actual Guidance value fixed by the Competent Government Autority is more than the Value of Sale Consideration stated in the absolute Sale Deed registered by the Builder in favour of the Purchaser.

a. Whether ITC can be claimed by the applicant on common services such as CISF & Township Security Services,

Maintenance of Water Treatment Plant, Horticulture, Maintenance of Residential Quarters, Maintenance of Information System (Computers, Software & Electronic Equipment), Maintenance of Sewage Treatment Plant, etc. which are utilized for both taxable as well as exempted supply of Varnika (IMU) and printing press of rupee note located in Mysuru Unit?
b. Whether method followed by the applicant in connection with claiming of Input Tax Credit is in accordance with the provisions of law?
. Turnover of which financial year to be considerd in Rule 42 of the CGST Rules, 2017 while calculating ineligible ITC for the invoices which were accounted in the books of accounts in the FY 2019-20, however ITC was claimed during April to September of FY 2020-21 as per section 16(4) of the CGST Act,  2017?

a.Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST?

b. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received against cost of medical and accident insurance obtained for the benefit of trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?

Whether may we know that the applicability of consolidated invoice for supply of Ready Mix Concrete (HSN Code : 3824 5010) through multiple vehicle / consignments due to continuous supply of materials to fulfil the customer's requirements, where in case of "Continuous supply of Goods"

The applicant is mainly engaged in to coating activities, which is mainly applied on goods belonged to customer and provides high performance Physical Vapor Deposition (PVD) and Plasma Assisted Chemical Vapor Deposition (PACVD) wear corrosion protection and decorative coatings. The applicant company provides high quality standard coating portfolios for the cutting, moulding and forming tool market and precision engineering & decorative components and to offer customized solutions for original equipment manufacturer (OEM) and end user customers.

PVD coatings such as TiN, TiCN, AITiCrN (Ultra), CrN, Maximizer, Crosscut, Hardcut, HLC, Concept, Ultra-Cast, and most advanced “Plus” Coatings, enhance performance of Cutting Tools, Stamping Tools, PDC Molds, Automobile Components and Industrial Products by increasing oxidation Resistance, Wear Resistance, Improved Surface Roughness and much more.

These coatings are applied on Gear Cutting Tools, HSS Tools, SC Tools, Piercing Punches, Press Tools, cold rolls, Dies & Molds, PDC Dies, Hot Forging Tools, Cold Forging Tools, Extrusion Tools, plastic injection Molding Tools, Valves, Tappets, Piston Rings, Tableting Punches, Gears and All wear & tear parts, so and so forth.

1. Whether the activities carried out by the applicant qualifies for job work in view of the section 2(68) of the CGST Act, 2017?

2. If yes whether GST rate of 12% or 18% would be applicable in view of Sr. No. 26 (id) and (iv) of the Notification No. 11/2017 CT-Rate dated 28 June 2017 as amended vide Notification No. 20/2019 CT- Rate dated 30 Sep 2019?

3. If No, what would be classification of services and rate of tax thereof?

(i) The classification and HSN code of goods listed in table (as given in Annexure II of application as “Issue for Determination”) and GST rates applicable to such goods?

(ii) Whether Applicant dealing in second hand goods is required to pay tax on the difference between selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017?

1. Whether product poultry crate is falling under chapter 84, chapter heading- 8436, sub heading 843610 and Tariff item 84362900 as Poultry keeping machinery, attracting rate of tax @ 6% each under Central and State Tax?

2. Whether the above mentioned item is falling under chapter 39 “Articles for the conveyance or packing of goods, of plastics” chapter heading 3923, subheading 392310 and Tariff item 39231090 as “Others” attracting rate of tax @ 9% each under Central and State Tax?

3. If the above product is not falling either under chapter 84 OR chapter 39, what is the appropriate classification of poultry crates and what is the rate of tax under Central, and State Tax?

 Whether the Entry no. 3(v) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (the Notification), as amended from time to time, is applicable to supplies by Intellecon under the Contract I and Contract II and resultantly, whether such supplies are subjected to 12% rate of Goods and Services Tax (‘GST’).

1. Whether the Applicant’s activity of providing service of re-gasification of LNG owned by its customers (who are registered under the CGST Act) to convert to RLNG, from its re-gasification terminal at Hazira Port, Gujarat would amount to rendering of service by way of job work as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’)?
2. If yes, then whether the said re-gasification service by way of job-work be classifiable under Entry (id) of Heading No. 9988 of Sl. No. 26 of Notification No.11/2017-CT (Rate) dated 28.06.2017 as amended vide Notification No. 20/2019-CT (Rate) dated 30.09.2019 and eligible for GST at the rate of 12%?

 Classification of TKP manufactured by Colourtex

What should be the classification and applicable tax rate on the supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant under Notification No. 1/2017 – CT (Rate) dated 28.06.2017 as amended up to date?

 1. Whether GST is applicable on amount representing the employees’ portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at Factory. 2. Whether GST is applicable on the amount representing the employee’s portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at HO. 3. If GST is applicable then, whether input tax credit (ITC) available charged by service provider on canteen facility provided to employees working in factory/HO? 4. If ITC is available, whether it will be restricted, to the extent of cost borne, by the company?

SPSC desires to obtain Advance Ruling on the question as to what is the time of supply for the purpose of discharge of GST under the CGST Act, 2017 and SGST Act, 2017 in respect of Mobilization Advance ( hereinafter referred to as ‘said advance’ for the sake of brevity) received by it for construction services provided by it?

What GST rate to be charged on Marine engine falling under HSN 8402 and 8407, whether 28% or 5% (As per circular No. 52/26/201-GST dated 9-8-18)

Whether GST, at the hands of the applicant, is leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider.

1. Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes? 2. Whether woven Tarpaulin manufactured by M/s. Texel merit classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

 (i) Whether the composite supply of works contract provided by Tecsidel to M/s. Adani Road Transport Ltd. shall be classified under Entry (vi) of Serial No. 3 of the Notification No. 11/2017-C.T. (R), dated 28th June, 2017 (hereinafter referred to as ‘the CGST Rate Notification’) liable to effective rate of GST (‘Goods and Services Tax’) @ 12% including CGST and GGST? (ii) Whether the composite supply of works contract provided by the Applicant to M/s. Adani Road Transport Ltd. shall also be classified under Entry (iv) to Serial No. 3 of the CGST Rate Notification read with the GGST Rate Notification liable to effective rate of GST @ 12% including CGST and GGST? (iii) Whether the rate of GST with respect to the services rendered by the sub-contractor to the main contractor i.e. Tecsidel would be applicable @ 12% in view of Entry (vi) and (iv) of the CGST Rate Notification read with the GGST Rate Notification or @ 18%?.

For the Job work done during F. Y. 18-19, whether the invoice raised by the applicant considered to be a valid tax invoice as per provisions of GST law? 2. Whether the taxpayer is rightful to recover the tax from principal supplier of goods upon issuing a ‘tax invoice’ as per provision of the law subsequently? 3. In continuation of question 2, whether the recipient can claim ITC?

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by?
2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?

Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”?

1.Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902
2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost
3. Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessel of heading 8902
4. Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
5. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.

Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST  under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification?

In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.

In the instant case, the questions on which the applicant seeks advance ruling are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant rather it is found to be in relation to supply being received by him. 1.5 In view of above, this Authority cannot provide a decision to the applicant in the form of an advance ruling and the instant application is, therefore, liable for rejection.

The aforesaid observation has been brought to the notice to the authorised advocates of the applicant in terms of provision laid down in sub-section (2) of section 98 of the Act ibid who have admitted the same.

The application is, therefore, rejected in terms of sub-section (2) of section 98 of the GST Act.

Whether the pharmaceutical Pellets and Granules manufactured by the applicant can be classified as Medicaments under Sl.No.62 of Schedule II of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and subject to GST at the rate of 12% ?

Advance Ruling application withdrawn.

(i) Whether input tax credit is admissible on GST charged by service provider on hiring of  bus/motor vehicle having approved seating capacity of more than 13 persons for transportation of employees to and from the workplace?
(ii) If input tax crwedit is available, whether it would be restricted to the excent of cost borne by the applicant?

(i) Whether the applicant an association of farkers engaged in the supply of agricultural produce through the concept of fair trade, is liable to pay GST on the component of 'Fair Trade Premisum?
(ii) Whether the component of 'Fair Trade Premium' constitutes consideration or additional consideration for the supply of goods made by the applicant.
(iii) Whether component of 'Fair Trade Premium' can be treated as an ex gratia payment which is not liable for GST either as a supply of goods or as a supply of service.

1. Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of 'works' contract'?

2. Whether the activity should be classified as Composite Supply of works contract under Entry 3(x) of Notification No. 11/2017-CT (R) dated 28.06.2017 i.e. provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central/State Government, Union territory, a local authority, a Governmental Authority or a Government Entity taxable at the rate of 5%?

2.1. Applicant manufactures telecom products such as optic fiber, optic fiber cable, etc.; lays the optic fiber cables (either underground or hung overhead) to create a network, sets up control centers, installs equipment necessary to operate network for desired purpose, commissions network and any other ancillary activity that may be necessary for creation of network infrastructure for its customers in telecom industry by way of 'turnkey contracts'.

2.2. To establish countrywide IP/MPLS based multiprotocol converged network, Naval Communication Network (collectively referred as “network”), as core infrastructure for supporting strategic and operational needs, the Indian Navy has entrusted the setting up of these networks to Bharat Sanchor Nigam Limited (“BSNL”), which in-turn has contracted the work to the applicant who has to supply all material and services required; training services to operate the same and supply of satellite connectivity vehicles for ensuring seamless connectivity during breakdown of network.

2.3 The network to be created includes the following key activities which are narrated below stepwise:

(a) Construction of buildings and civil structures necessary to house data centres, nearline data centres, disaster recovery station, satellite data centre and connectivity equipment at Naval ports across mainland and coastal region in India

(b) Installing rack, stack in the buildings and other civil infrastructures necessary to house the equipment and enable operation of all the centres/ports

(c) Assemble/install all equipment and powering it up by connecting with power supply and back-up generators.

(d) Interconnecting and configuring all the equipment in all the data centres, nearline data centres, disaster recovery station, satellite data centre, etc. with each other to enable information exchange across the network as desired.

2.4 Relevant clauses of the contract which stipulate the requirement of an exhaustive civil work to be undertaken by the Applicant to house the said network are reproduced below:

Network Architecture

Tier I. Tier I would interconnect 11 major locations of the Indian Navy across the country over defence owned OFC and DWDM network infrastructure.

Tier II. The remaining 33 locations of the Indian Navy would be connected over defence owned OFC and DWDM network infrastructure

Tier III. Tier Ill consists of the regional metro aggregation network at Delhi, Mumbai, Vizag, Kochi, Goa, Chennai and Port Blair. The regional metro aggregation network for Tier III shall be present at few locations at various metro cities across the country. These locations would be connected over a DWDM infrastructure that the bidder will have to provide

Civil Infrastructure

1. A central building would be built at the very site to house Type 1/Type 2/Type 3 Infrastructure, Tele presence/Networking/Optic fiber Equipment, Staging area and other operational and administrative buildings. The scope of work includes civil construction, water supply, sanitary and plumbing, electrical installation, landscaping, air conditioning, roads, and firefighting and interior works All buildings should be constructed with RCC (Reinforced Concrete Construction) Partition walls (non-load bearing walls) may be of high quality bricks. The construction would be governed by the latest standards Indian Standards in vogue for construction of buildings. The minimum distance between this complex and the data center building etc should be governed by the TIA 942 standards. The bidder is to ensure that standards followed for construction of buildings, electrical fittings, plumbing etc should also meet the minimum specifications published by BSNL. On completion of construction, the buildings would have to be handed over to the MES/CPWD.

2. Along with the building following additional infrastructure for the complex is also required:-

2.1 Approach road to building within Naval Station, Provision of security lights around the complex, Security Cameras inside and outside building, Guard post including rest room, Automatic Barrier at main/emergency gates. Access Control Mechanism at entrances to the building, Smoke detector, provisioning of small firefighting appliances, PA system.

2.2 Underground electrical wiring will be done as per the requirement. All switches, cutout, CBS and wires, cables are to be supplied and fitted. All electrical fittings including air conditioners, fans, tube lights, CFL, exhaust fans, call bells, lightning arrester etc. is to be provided and fitted. False roofing with 2'X2' meshed tube light fittings and wall paneling with synthetic enamel paints.

3. In addition, a power room to house the silent generators also needs to be constructed. Provisioning of DG sets along with control panel, day tank and other accessories required for operation of the power plant. DG Sets should be in weather proof shelters. Electrical wiring and associated equipment from power house to UPS room.

2.5. The said network comes into existence when the building, civil structures are erected, and all the equipment are installed and interconnected with each other through its data centers, nearline data centres, disaster recovery station, etc. Such network cannot be moved to another place in 'as is' form but it requires the optic fiber cables to be disengaged, existing civil structures to be demolished, all the equipment to be removed and undertake altogether a fresh activity to re-erect the civil structure and re-install all the necessary equipment and re-engage the same with the optic fiber cables at such other place.

What is the rate of tax applicable to the supplies made under the contract?

Advance Ruling application withdrawn.

1. Whether liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning, qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST?
2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply when liability to pay GST is triggered?

1. (A) Whether the subject work falls under Works Contract?B) What is the applicable rate of GST for this contract?
2. Whether AMC services fall under the same category of principal supply i.e., setting up of TCAS since both are under one work order?
3. (A) If this contract is not to be considered as works contract then what should be the rate of GST for supply of goods under TCAS and supply of goods and services under AMC as the quantity and prices are provided in the work order separately?
(B) What is the rate of GST for services (erection and commissioning) under TCAS and AMC involving civil works as the prices for the same are provided in the work order separately.
4. Whether is there a requirement for separate registration in other states?
5. Whether CGST & SGST or IGST to be charged on the supply of goods like components, parts, spares etc., to SCR, Secunderabad, Telangana as a part of whole contract of supply, installation & commissioning in Maharashtra and Karnataka State?
6. What is the applicable rate of GST to sub-contractors and sub-suppliers of goods?

1. Whether the seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' in terms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06-2017.
2. Whether the storage of the seeds in the storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the applicant - job worker on job work basis are exempt from payment of GST in terms of Sl. No. 54(e) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06 2017 or any other entry/entries of the above notifications.
3. Whether the processes, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986), carried out by the applicant - job worker on job work basis, are exempt from payment of GST in terms of Sl.No.54(c) and (h) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 read with the definition of "agricultural produce" thereunder and Sl.No.24(1)(c), (h) and (iii) of the Notification No. 11/2017- Central Tax(Rate)dated 28-06-2017 read with the definition of "agricultural produce" thereunder or any other entry/entries of the above notifications.

1. Whether the seeds produced/ procured and processed, packed and sold by the Applicant asseeds for sowing are agricultural produce in terms of the definition under the Notification No.12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06-
2017.
2. Whether the storage of the seeds in the leased storage facility/godowns, loading, unloadingand packing of the seeds (heading No.9986) by the job worker on job work basis are exemptfrom payment of GST in terms of Sl.No.54(e) of the Notification No. 12/2017- Central Tax(Rate)dated 28-06 2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax(Ret)dated 28-06-2017 or any other entry/entries of the above notifications.
3. Whether the processes, namely, cleaning, drying, grading and treatment with chemicals(heading No.9986) carried out by the job worker on job work basis are exempt from paymentof GST in terms of Sl.No.54(c), (h) of the Notification No. 12/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c),(h) and (ill) of the Notification No. 11/2017- Central Tax (Rate)dated 2-06-2017 read with thedefinition of "agricultural produce" thereunderor any other entry/entries of the abovenotifications.
4. Whether the transport of seeds from the farm lands to storage facility/godown of theapplicant, transport of seeds from one storage facility/godown of the applicant to the other storage facility/godown of the applicant, transport of packed seeds from storage facility/godown of the applicant to the distributor and transport of sales-returns, if any, (heading No.9965 or 9967) is exempt from payment of GST in terms of Sl.No. 21(a) of the Notification No. 12/2017- Central Tax (Rate)dated 20-06-2017 or any other entry/entries of the above notifications.
5. In respect of the processes undertaken by the applicant, namely, cleaning, drying, grading, treatment with chemicals and packing (heading No.9986), for himself, whether any 'supply is involved in terms of section 7(a) of the CGST Act, 2017,so as to be taxable