Authority for Advance Ruling (AAR)

The application filed by M/s. The Deccan Clubis withdrawn as infructuous

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 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. 2012017-lntegrated Tax (Rate) dated 22.08.2017.

(a) Whether the activities undertaken for implementing various construction/repair/renovation/addition/alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of Goods & Services Tax laws and are thus chargeable to GST?
(b) In case the above activities amount to supply, whether the supply is classified as supply of goods or supply of services?
(c) In case the above activities amount to supply, whether the supply is exempt under the provisions of GST Law?
(d) Whether supply of any service by GMVN Ltd., to the Central Government, State Government, Local Authority or Governmental Authority for which the consideration is received in the form of Grants is exempt under notification No. 12/2017- Central Tax (Rate) (As amended) dated the 28th June, 2017?

Whether (a) ‘Rich’s Nugel Fruit Strawberry Glaze’, (b) ‘Rich’s Nugel Fruit Orange Glaze’, and (c) ‘Rich’s Nugel Fruit Raspberry Glaze’ used for decoration of cakes, pastry and desserts are classifiable under Heading 21039090? If not, then what is the correct classification?

(a) Whether Overseas Commission Agent is covered within the definition of the term ‘intermediary’ as provided under section 2(13) of the IGST Act, 2017;
(b) Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term ‘import of services’ as provided under section 2(11) of the IGST Act, 2017;
(c) Whether the applicant is required to pay GST on RCM basis under section 5(3) of the IGST Act, 2017 on commission paid to the Overseas Commission Agent.

1. In view of the description of the work order of the Central Railway Department carried out by the tax payer, whether the Notification No. 31/2017-C. T. (Rate) dated 13.10.2017, in respect of composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST as per sub clause (Vii) of the clause 119 of Section 2 of the CGST Act 2017 is applicable to the Tax Payer.?
2. What will be the GST Rate applicable to the tax payer as per attached work order?

NHAI has awarded a contract for construction 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. construction 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 increase 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 shall be added to the taxable value u/s 15 of the act or otherwise?

A. Whether the services 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 ‘Other 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 classification for the same and at what rate GST would be imposable?