Authority for Advance Ruling (AAR)

Whether the pick-up track cum passenger cars are classifiable under Tariff Item 8704 21 90, which covers "Motor vehicles for the transport of goods" and thus subject to 28% rate of Integrated Tax under Entry no. 166 under Schedule IV to the Notification no 1/2017 - Integrated Tax (Rate) dated 28.06.2017. The applicant vide their letter dated : 03-02-2022 requested this authority to permit them to withdraw their application quoting the commerical reasons.

1. Whether the activities carried out in India by the Applicant would constitute a supply of "other support services" falling under HSN code 9985 or as "Intermediary service" classifiable under HSN code 9961/9962 or any other classification of services as specified under various Tariff entries of rate       notification issued under Goods and Services Tax Law?
2. Whether the aforesaid services provided by the Applicant would qualify as 'export of services' in terms of clause 6 of section 2 of the Integrated Goods and Services Tax Act 2017 (hereinafter 'IGST Act, 2017') and consequently will it be construed as ' Zero rated supply' in terms of Section 16 of the said act?
 In this regard the applicant vide their letter dated : 08-02-2022 requested this authority to permit them to withdraw their application stating that the above issues has been clarified by CBIC vide circular No. 159/5/2021, dated: 21-09-2021

Whether assignment/transfer of leasehold rights in land & structures standing there by the applicant to M/s. Greenscape IT Park LLP would qualify as ‘supply’ and liable to GST and if so, then under which section of GST Act?

1.  Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of ‘works’ contract’?
2.  Whether the activity should be classified as Composite Supply of works contract for Construction of tunnel under Entry 3(iv) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 taxable at the rate of 12%?

Whether Roof Mounted AC Package Unit manufactured as per the specifications and drawings issued by organizations owned and operated by Ministry of Railways of India/Research Design and Standards Organisation (RDSO) working under Ministry of Railways of India is covered under chapter Heading 3607 of GST Tariff ?

Applicability of GST exemption on Comprehensive architectural services that includes architectural design,  structural design , MEP design , HVAC services design,  preparation of drawings etc for repairs/ restoration, reconstruction for development of recreation ground cum  textile museum at United India Mills 2 & 3 at Kala chowky provided by the Applicant to Municipal  Corporation of Greater Mumbai (‘MCGM’). 

1. Whether Sub-entry (i) of Entry No. 34 of Notification No. 11/2017 – Central Tax dated 28.06.2021 which reads, ‘’Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium’’ is applicable to and covers supply of services by way of admission to the following performances:
a.   music performance of various types including Hindustani classical,  Western classical, Carnatic classical, Folk, Semi-classical, Devotional, Electronic, Bollywood, Pop, etc.;
b.   theatrical performances of various types including Drama, Musicals, Stand-up, Immersive, Experimental, Puppetry/ Object theatre, Children’s theatre, etc.;
c.    Indian Classical dance and Folk-dance performances;
d.   dance performances, other than Indian Classical dance and Folk dance such as Contemporary dance, Social/Pop dance; and
e.   Multi-art performances.
2. Alternatively, whether Sub-Entry (vi) of Entry No. 34 of Notification No. 11/2017 – Central Tax dated 28.06.2021, which reads, “Recreational, cultural and sporting services other than (i), (ii), (iia) (iii), (iiia), (iv) and (v) above” is applicable to and covers the supply of the above-referred services

Whether the Applicant (Maanicare System India Pvt Ltd) is eligible to take input tax credit on GST paid under Reverse Charge Mechanism @ 5% for hiring of buses for transportation of employees?

1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent.
2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent?
3.  Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner?
4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner?

Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017