Authority for Advance Ruling (AAR)

1)Are corpus funds collected by a residential association for future contingencies treated as " consideration' under the GST Act, and do they attract GST?  

 2) Can corpus funds collected by a residential association be treated as separate and independent from monthly maintence charges for the purpose of GST applicability?  

 3) Since corpus funds are collected in advance for future contingencies, is GST payable at the time of  collection  or at the time of actual utilization of these funds?  

 4) How should a residential association account for corpus funds in its GST filing to void potential compliance issues? 98(4)

 5) Would the time of supply provisions under GST apply to corpus funds in case they are treated as advances for any potential taxable supply in the future 

6) What documentation is required to substantiate that corpus funds collected by a residential association are not consideration for a specific supply?  

 7) In case of an audit or GST assessment, how can a residential association demonstrate the non-taxable nature of corpus funds?

1. Whether given the composition of the applicant soap (having>60%) and its dual use nature (bathing and laundry). The Product should be classified under HSN 34011941 (“toiled soap”) or HSN 34011942 (“Laundry soap”)

Question-1: - Classification of ElectroInk supplied along with consumables under GST. 

Question-2: - Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract.

Question: - 1. Whether the service of providing students to foreign universities against commissions from them comes under Export of services and no GST is chargeable and whether refund can be claimed on the accumulated input tax credit?

Question: - 2. Are the fees charged from students is ancillary service is it liable to GST? 

Question: - 3. In case where no fees is charged from the students under promotional offer, how GST will be attracted in this transaction?

Whether ITC is admissible for the goods or services utilized for the construction of warehouse or shed from which storage and warehousing services are provided as furtherance of business or provided on rent.

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment?

 2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

1. Whether, in the facts and circumstances of the case, the entry no. 1 of Notification No. 12/2017 (as amended from time to time) applies to the charitable activity of plantation and maintenance of tree (more particularly described in the Statement of Relevant Facts), by the applicant being а Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961 for Preservation of Environment? 

2. Whether, in the facts and circumstances of the case, the applicant being a Charitable Institution, duly recognized u/s. 12AA of the Income-tax Act, 1961, is liable to pay tax on charitable activity of plantation and maintenance of tree? If yes, then to what extent and at what rate?

1-Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section 17 of the MGST ACT/CGST ACT(CGST/SGST/IGST) to the supplier of goods/ services on the construction of the break water wall, which is an important and integral part of the existing jetty and very much required for the purpose of safety and longevity of the jetty and it imperative for making the existing jetty as fully workable as an all-weather jetty and hence improves the operational efficiency of the applicant. 

2-Whether on the facts and circumstances of the case, as per the law and scope of work, the works contract services which the KLPL intends to procure is not predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) and the services of the works contract by the contractor is covered under item (vii) of serial No.3 of Table of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended by Notification No. 31/2017-Central Tax (Rate) dated 13th October, 2017.

1. Classification/HSN: Whether the Applicant's biodegradable bags are classifiable under Chapter 39 (if of plastic/compostable polymer) or Chapter 48 (if of paper), and the appropriate HSN therein.

 2. Rate of tax & applicability of notification: Whether supplies of the said biodegradable bags are covered by the entry "Paper Sacks/Bags and bio-degradable bags" (Ch. 39, 48) in Schedule I of Notification 9/2025-CTR, attracting 5% GST (2.5% CGST + 2.5% SGST), w.e.f. 22-Sep-2025.

The issue involved determination of whether the applicant is required to obtain separate GST registration in the State of Rajasthan for execution of a turnkey substation project.