Authority for Advance Ruling (AAR)

Query 1 – Whether the applicant is eligible to take input tax credits as inputs/capital goods or input services of the items used in Design, engineering, Installation of 10.2 MW of the Solar Power plant as per MNRE & IEC standards wherein the generation of electricity from such solar plant is used for captive consumption. Query 2 – Whether the applicant is eligible to take input Tax credit for inputs and services for running the solar plant.

1. In the below mentioned situation whether the amount of stipend so received from the industry partner by Logskim and paid to trainees without making any deduction, is chargeable to tax under the CGST Act? 

2. Whether the sale of Uniforms and shoes and the amount of Insurance Premium sold to the industry partner at cost without any margin/markup is chargeable to tax under the CGST Act?

 3. Whether the interpretation of law as made by us in point 16 to this form is correct?

i) Is the export of processed frozen shrimps (HSN:0306), which are packed in individual printed pouches or boxes and subsequently placed inside a printed master carton (with a maximum weight of 25 kgs each) that includes the design, label and other specifications about the product, subject to GST. 

ii) Is the export of processed frozen shrimps (HSN:0306), packed in individual printed pouches or boxes and subsequently placed inside a printed master carton weighting up to 25 kilograms, subject to GST.

Withdrawn

1. Whether the contract between the Applicant and IOCL is a divisible contract or a single and composite contract? 2. If the contract between the Applicant and IOCL is treated as an indivisible and a single composite contact whether the component imported goods will be taxable as a supply of goods at the time of importation or as a service at the time of incorporation in the works contract i,e. when the erection, commission and installation of goods takes place 3. When imported goods are sold by the supplier to a recipient on a high seas sale basis and such goods are cleared from customs by the recipient (as the importer on record) on payment of duty & Integrated Goods and Service Tax (under Section 5(1) of the Integrated Goods and Services Tax Act, 2017 read with Section 12 of the Customs Act and Section 3 of the Customs Tariff Act, and later such imported & duty paid goods are erected, commissioned and installed by the same supplier in such circumstances.

Whether the HSN applicable to Paper Honeycomb sheet and Paper edge protector is 48089000 or 48236900 ?

1.Whether input tax credit (ITC) available to Elentec India Private Limited of GST charged by service provider on canteen facility provided to employees working in the factory? 

2. If ITC is available as per question no. (1) above, then this will be available for the factory's Direct Employees (ON ROLL employees) only or this will be available for Contractual Employees (OFF ROLL employees) also?

1. Whether undertaking of deposit works under both modes qualifies to be Supply in terms of Section 7 of the CGST Act?

 2. If answer to the above question is yes, then what shall be the value of such under the first mode and under the second mode? 

3. When deposit work is executed in first mode, whether the applicant is eligible to avail ITC of GST charged be LEC. Whether consumer is eligible to avail ITC of GST charged by the Applicant?

 4. when deposit work is executed in Second mode, whether consumer is eligible to avail ITC of GST charged by LEC?

"Whether the upfront amount payable by the applicant (as lease premium) for obtaining a long-term lease of ninety years in respect of the allotment of a plot for the development of educational infrastructure specifically for a Nursery School in the notified industrial town of YEIDA is exempt from the payment of GST under Entry No. 41 of Notification No. 12/2017-CT (Rate) dated 28.06.2017, as amended by Notification No. 32/2017-CT (Rate) dated 13.10.2017, and corresponding Uttar Pradesh State notifications No. KA.NI.-2-843/XI-9(47)/17-U.P. Act-1-2017-Order-(10)-2017 dated 30.06.2017, as amended by Notification No. KA.NI.2-1710/XI-(47)/17-U.P. Act-1-2017-Order-(79)-2017 dated 14.11.2017?"

Q1. It is requested whether the GST Search can be conducted other than the place specified in the Search warrant ?

 Q2. Whether the cash or valuables can be seized by the department from the place other than specified and authenticated in the search warrant ? 

Q3. Whether the cash and goods pertaining to the person other than the assessee can be seized by the Department? 

Q4. Whether the cash seized can be confiscated, whether the cash fall in the category of the Goods as per the GST act. 

Q5. Whether the goods pertaining to other person can be seized and confiscated 

Q6. Whether the penalty can be imposed and demand may be raised in the hands of the other person; other than assessee?

 Q7. Whether the cash pertaining to other person, for which the explanation has already been provided by the assessee and supporting documents like affidavits and other explanations by the owner of the cash seized are already on record of the adjudicating authority and then too the cash is not released, whether it is correct to seize the cash and confiscate the same as goods? 

Q8. Whether the goods pertaining to the other person kept at the place of Assessee, be deemed to be of the assessee. 

Q9. Whether the cash can be seized from the home of the Assessee as well as the home of his relatives (Brother)?

 Q10. Whether the cash seized from two different premises can be clubbed and assessed in hands of Assessee?

 Q11. Whether the affidavits and requests can be ignored by the Department and confiscation of the goods and cash pertaining to the other persons, other than assessee can be done in the hands of the assessee? Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ruling is given.