Authority for Advance Ruling (AAR)

Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

What would be the classification of printing and supply of (i) text book to JCERT, (ii) ‘Bilingual Parental Calendar’ to JEPC (iii) notebook and (iv) comprehensive Report Progress Card to the Education Department, Government of Assam.

In case of sale and buyback transactions, whether the input tax credit is admissible in respect of goods purchased from outsourced vendors, when payment is settled through book adjustment against the debt created on outward supplies to these vendors.

Whether supply of services being undertaken by the applicant for removal of hump (silt/ earth/ manure/ sludge etc.) by dredging from Ghumanhera Bridge to Jhatikar Bridge of Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.

Whether supply of services being undertaken by the applicant for removal of hump (silt/ earth/ manure/ sludge etc.) by dredging from Ghumanhera Bridge to Jhatikar Bridge of Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.

Whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

(1) Whether exemption is available to the applicant vide entry no. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 when the maintenance charges exceed Rs. 7,500/- per month per member or tax is payable on the entire amount. 

(2) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX.

 (3) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?

Application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act

Whether services of printing question papers for conduct of examinations to educational institutions as supplied by the applicant shall be treated as exempt supply.

Whether sale of unbranded /non packaged broken rice generated from manufacturing process will be charged to tax @5%.