Authority for Advance Ruling (AAR)

Whether 'diagnostic and laboratory reagents' imported and supplied by the applicant and classified under heading 3822 of the Customs Tariff Act, 1975 are covered under Entry No.80 of Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28-06-2017 attracting a levy of Integrated Tax at the rate of 12%?

Que- (i) Whether we should charge GST @18%  for taking reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure service by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution?

Ans- (i)- GST is liable to be paid @18% (IGST) on the reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge.

Que-(ii) Whether this services i.e., taking reimbursement of expenses for deployed Manpower is NIL rated supply in GST.

Ans-(ii) Replied in negative.

i.Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply?
Ii. If answer to question (a) above is yes then, whether the supply provided by the applicant is a composite supply of works contract as per Section 2(30) and Section 2(119) of CGST Act, 2017 and what would be the principal supply?
iii.If the supply is considred as a composite supply of works contract services, whether the said supply to be provided by the applicant would fall under the entry No.3(iv)(e) of the Notification No.11/2017-Central Tax (Rate) dated 28-06-2017, as amended time to time?
iv. What would be the applicable GST rate and SAC/HSN?

Que-(i)  Whether the applicant  is eligible to take input tax credit in relation to expenditure incurred for ‘Civil and Interior Works’ in building located at C32, Sector-62,Noida, Gautam Buddha Nagar, Uttar Pradesh, 201301 at different floors, since the said property is further used for letting out to different tenants on rental basis viz. for furtherance of business?

Ans- (i) Replied in negative.

Que- (ii) Whether ITC on construction of commercial complex located at plot No. 18 BLOCK C, SECTOR- 153, NOIDA, Gautam Buddha Nagar, Uttar Pradesh, 201301, will be available to Applicant in case the said building is used for the purpose renting out?

Ans- (ii)  Replied in negative.

As to whether the benefit of Nil compensation cess would be available, if the supplier has discharged compensation cess on the entire quantity of raw coal albeit at the stage of supply of washed coal and coal reject respectively.

GST refund of 0.1% IGST on purchase of molasses under HSN exported to Bangladesh; GST liability on reverse charge basis on transportation charges paid to a goods transport agency for export purpose

1:  Whether part recovery of ‘renting of motor vehicles services' / 'cab services' from employees in respect of the transport facility provided to them would be treated as 'supply' as per provision of GST and whether GST is leviable on the same?

2: If answer to question no. 1 is yes, then how the value of said supply will be determined keeping in mind that employee and the applicant are related party as per provisions of GST law?

3:  Further also if the answer to question no 1 is yes, then whether Input Tax Credit is admissible in respect of GST paid on inward supply of ‘renting of motor vehicles service' which are used for employees?

a)  Whether Electricity charges and Water charges paid by the Applicant as per  meter reading and collected from the recipients at actual on reimbursement basis  are liable to GST?

b)  In the above scenario, whether the Appellant acts as a Pure Agent?

c)  Is the Applicant liable to add value of Electricity and Water charges to the monthly License Fee if as per terms of the contract tenant user is paying for such utility services directly to the Service Provider i.e. Electricity Power Distributor/BMC, as the case may be, even though Electric and Water meters continue to remain in the name of the Applicant?

(a) Whether sending of Naphtha ,DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under job work in terms of section (68) of Central Goods and Service Tax Act,2017 (CGSTAct) and Odisha Goods and Service Tax Act,2017 (OGST Act).

(b) Whether all the payments under the contract will attract GST as applicable to Job Work?

Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended and corresponding notification issued under integrated GST and State GST Act.