Authority for Advance Ruling (AAR)

1. Whether the supply of labour services for collection of seeds from forest, digging contour trenches, chal-khal (water conservation pits in hills) for soil and moisture conservation, clearing of fire lines in forest to protect forest from fire which causes damage to forest, controlled burning of portion of forest to prevent spread of fire and damage to environment in included in exempted services in Notification No. 12/2017 Central Tax (Rate ) dated 28-06-2017 or any other related exemption notification.

2. If above supply of service is not included in any exemption notifications as per Question 1, the rate of goods and service tax applicable to such supply of services.

3. Whether the supply of services for raising seedlings in nursery is exempted services in Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 or any other related exemption notification.

4. If above supply of service is not included in any exemption notifications as per Question 3, the rate of goods and service tax applicable to such supply of services.

5. Whether the supply of services for plantation in forest is exempted services in Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 or any other related exemption notification.

6. If above supply of service is not included in any exemption notifications as per Question 5, the rate of goods and service tax applicable to such supply of services.

7. Whether the supply of services for creation of check-dam for Soil and Moisture Conservation is exempted services in Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 or any other related exemption notification.

8. If above supply of service is not included in any exemption notifications as per Question 7, the rate of goods and service tax applicable to such supply of services.

9. The section 51 of the CGST specifies that TDS is to be deducted when total value of taxable goods or services or both under a contract exceeds Rs 2,50,000. Most the mentioned works in this application are small in nature. Therefore, the value of single contract in most cases is less than Rs 2,50,000. However, the service provider registered with the department provides services for many works like one contract for nursery, second for plantation, third for fire lines and so on. The value of all contract combined may become more than Rs 10 Lakhs in some cases. Whether, TDS is to be deducted if applicant gives contract for multiple works to the contractor, the cumulative contract value is more than Rs 2,50,000. However, work order of single contract is less than Rs 2,50,000

Whether brass puja utensils like diya, samai, agarbatti stand, pach arti, dhuparti, nandadeep, hawankund and other utensils used in puja daily in households are covered by Tariff Heading 7418 or Tariff Heading 7419.

1.  Whether the transfer of land, held under lease by FDCM, towards Kolsapada Minor  Irrigation Project is supply of service?

2. Whether exemption under Entry No 3. Of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 will be applicable on the amount of compensation received by FDCM against transfer of land held under lease for Kolsapada Minor Irrigation Project?

Whether the Chapter No. 99, Sr. No. 3 of the Exemption Notification No. 12/2017 is applicable to MESCO Ltd. for the pure services i.e. Security Services rendered to various sites of Municipal Corporations in relation to functions entrusted to it under Article 243 W of the Constitution of India, thereby exempting as a service provider from the whole of GST?

Whether, Lamba Therapeutics Research Ltd. is eligible to avail ITC paid by World Courier?

i. Determination of the taxable value under GST Act, 2017 of Immovable Constructed Commercial Property without any occupancy or Completion Certificate where the area of the land exceeds 500 square meters or the number of Apartments proposed to be developed exceeds 8 inclusive of all phases particularly when the actual Guidance value fixed by the Competent Government Authority is more than the Value of Sale Consideration stated in the absolute Sale Deed registered by the Builder in favour of the Purchaser

Whether the sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS)- 'Cattle feed' undertaken by the applicant is covered under serial no 102 of Notification No. 02/2017 Central Tax (Rate) dated 28 June 2017 and whether these commodities are exempt from payment of GST?

1. Is Brindavana Gardens Park Entrance Fees exempt vide Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017 under the following entries?
- Entry No. 79 - Services by way of admission to a National Park (Heading 9996),
- Entry No. 81(b) - Services by way of right to admission to Musical Performance (Heading 9996)
- Entry No. 76 - Services by way of public conveniences such as provision of facilities of Bath Rooms, Wash Rooms, Lavatories, Urinal or Toilets (Heading 9994)

2. Is Toll Collection for use of Bridge is exemptedvide Notification No. 12/2017- Central Tax (Rate) under the following entries?
- Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges
- Entry No. 23(A) - Services by way of access to a road or bridge on payment basis.

A.Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18. 
B.If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far.

1. Whether contract involving supply of equipment / machinery & erection, installation& commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 – CT (Rate) dated June 28, 2017 (as amended).

2.Whether contract involving supply of equipment / machinery & erection, installation& commissioning services with civil work thereof would be contemplated as works contract service or not. If the supplies would qualify as composite supply of works contract, what would be the classification and applicable tax rate thereon in accordance with Notification No. 11/2017 – CT (Rate) dated June 28, 2017 (as amended).