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Rulings by Advance Authority

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S.No. State/UT Name of Applicant Question(s) on which Advance Ruling Sought Order No. & Date Download Category as per Section 97(2) of SGST Act
1 Odisha Surya Roshni LED Lighting Projects Limited

The issue relates to applicability of Entry 3(vi) & 3(ix) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

05/ODISHA-AAR/2020-21 dated- 20.01.2021
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97(2)(a), (b) & (c)
2 Odisha Pinacles Lighting Project Private Limited

The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

04/ODISHA-AAR/2020-21 dated- 20.01.2021
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97(2)(a), (b) & (c)
3 Odisha Nexustar Lighting Project Private Limited

The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

03/ODISHA-AAR/2020-21 dated- 20.01.2021
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97(2)(a), (b) & (c)
4 Rajasthan Trucity Developers LLP

Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017read with clause No. 5 of schedule III?

RAJ/AAR/2020-21/09 dated 24.08.2020
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97(2)(d)
5 Rajasthan Jeet & Jeet Glass & Chemicals Pvt. Ltd.

Whether the  activity of bullet proof body building ( in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank)  on the   motor  vehicles  ( 2.5 Ton capacity ) of Chapter heading 87 of the Customs Tariff Act, 1975, supplied by the customer (i.e. free supply) having Tarpaulin cover in the cargo compartment, is classifiable as supply of service under service classification head  9988 (ic) or 9988 (id) of the GST tariff attracting CGST and SGST of 9% + 9% / IGST of 18%  under the provisions of the CST Act/ IGST Act  2017.

RAJ/AAR/2020-21/08 dated 24.08.2020
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97(2)(a)
6 Odisha Tokyo Electric Power Company

The applicant sought ruling on requirement of registration under OGST & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited.

02/Odisha-AAR/2020-21 dated 01.10.2020
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97(2)(f)
7 Odisha NBCC (Inidia) Ltd.

The issue relates to applicability of Sr. No.03  & clause No.(ix) and (x) in the explanation at Sr.No.4 of Notification No.11/2017-CT(Rate)

01/Odisha/AAR/20-21 dated 01.10.2020
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97(2)(a)(b) & (e)
8 Madhya Pradesh Dee Vee Projects Ltd.
  1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is to be charged by the supplier?                                           
  2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification No. 11/20I7-Central Tax (Rate) dated 28thJune 20!7, is the rate applicable to the nature of works contract undertaken by the applicant, kindly clarify the following related aspects also:

 

  1. The Notification No. 1.1/2017-CentralTax (Rate) dated 28th June 2017 has been amended by:
  2. Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017
  3. Notification No.24/2017-Central Tax (Rate), dated 21st september,2017 Wherein the GST rate of 12% (6% CGST + 6% SGST) has been notified in respect of works contract as defined in clause (119) of Section 2 of the Act. if so, whether the amendment through Notification No.20/2017 and 24/2017 will be effective from the date of Notification No. 11/2017and whether it would be in order for the applicant (supplier) to charge GST at the rate of t2% (6% CGST+6% SGST) or is the GST rate I8% (9% CGST 9% SGST) applicable to the nature of works contract undertaken by the applicant?

 

14/2020 dated 28.08.2020
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97(2)(b) & (e)
9 Madhya Pradesh Khatwani Sales and Services LLP

Whether Input tax credit on the Demo vehicle purchased can be availed as the same will be capitalized in books.

13/2020 dated 23.07.2020
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97(2)(d)
10 Tamil Nadu Erode Infrastructures Private Limited

Whether Upfront lease amount paid to M/s. RLDA for the development of Multi functional complex (Operational building) at Erode railway Junction for Long term lease for 45 years is exempt as per Sl.No. 41 of Notification No. 12/2017 CT(R) dated 28.06.2017 as amended.

TN/31/AAR/2020 DATED 12.05.2020
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97(2)(b)
11 Tamil Nadu Tamil Nadu Textbook and Educational Services Corporation

1. Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden color pencils, crayons, woolen sweater to government and government aided schools based on the State Government educational policy for which the consideration is paid to Tamil Nadu text book and Educational Services Corporation by the State government by means of a budgetary allocation constitutes a supply
2. If the answer to the above is in the affirmative then is Tamil Nadu text Book and Educational Services Corporation is entitled to avail of corresponding Input Tax credit on the procurement made
3. Whether the supply of Rain coats, Ankle Boots and Socks to students without consideration to government /Government Aided Schools located in Hilly areas is a supply
4. If the answer to the above is in the affirmative then is Tamil Nadu Text Book and Educational Services Corporation is entitled to discharge its tax liability on such outward supplies at Cost + 10% and avail of corresponding Input Tax Credit on the procurement made
5. Whether Tamil Nadu Text Book and Educational Services Corporation is eligible for exemption from payment of GST in respect of services it receives from printers engaged by them for printing of text books.
6. Whether the Tamil Nadu Text Book and Educational Services Corporation is required to pay GST on Penalty and Liquidated damages levied by them on suppliers due to violation of the contract terms for supply and if so the rate at which such GST is payable

TN/30/AAR/2020 DATED 12.05.2020
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97(2)(g)
12 Tamil Nadu IIT Madras Alumni Association

Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselves amounts to supply or not. Consequently, whether there is any liability to comply with GST law including registration and payment of tax.

TN/29/AAR/2020 DATED 12.05.2020
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97(2)(e)
13 Tamil Nadu Mfar Hotels & Resorts Private Limited

1. What is the rate of tax applicable on the supply of Soft Beverages (Aerated Water) and Tobacco(Smokes) when these items are supplied independently and not as composite supply in the restaurant?  In other words what is the rate of GST if these items alone are supplied and not along with food as Composite supply to the guest?
2. Whether supply of liquor is deemed to be the “exempt supply” under GST Act as per Section 2(47) of CGST Act for the purpose of proportionate reversal of ITC as per Rule 42 of CGST Rules 2017?
3. It is obligatory on the part of employer to supply free food to the employees. Whether such free supply of food is liable to reverse ITC on inputs as per Rule 42 of CGST Rules 2017?

TN/28/AAR/2020 DATED 12.05.2020
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97(2)(d)
14 Tamil Nadu Tube Investments of India Ltd

Whether the activity undertaken by the applicant amounts to supply of goods or supply of services.
Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services.

TN/27/AAR/2020 DATED 12.05.2020
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97(2)(g)
15 Tamil Nadu Chennai Metro Rail Limited

Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST?

TN/26/AAR/2020 DATED 12.05.2020
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97(2)(e)

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Last reviewed and updated on:19-Feb-2021