Authority for Advance Ruling (AAR)

Whether GST, at the hands of the applicant, is leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider.

1.Whether GST is applicable on amount representing the employees’ portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at Factory.
2.Whether GST is applicable on the amount representing the employee’s portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at HO.
3.If GST is applicable then, whether input tax credit (ITC) available charged by service provider on canteen facility provided to employees working in factory/HO?
4.If ITC is available, whether it will be restricted, to the extent of cost borne, by the company?

Whether the product marketed under brand name "Ber Berry", manufactured and supplied by the applicant, containing the ingredients jujube fruit sugar, salt, permitted preservative (E-211) and mixed spices, should be classified under the Tariff Heading 0810 as Jujube fruit (Ber/Bore) or under Tariff Heading 0811 as fruits cooked by steaming or under the Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar?

(i)Whether the transmission and distribution of electricity as a franchisee of PSPCL charged to its consumers based on approved tariff is exempt in applicant's hands?

(ii)What will be the rate of GST on following Tariff based charges which will be required to be mentioned in the bills to be issued to consumers of electricity as under:

(a) Energy Charges

(b) Fuel Cost Adjustment

(c) Additional Surcharge

(d) Electricity Duty

(e) Municipal Tax

(f) Infrastructure Development Fund

(h) Cow Cess

(i) Other Charges mentioned above

(iii) Is there any GST liability on Refundable Security Deposit (Consumption) & Refundable Security Deposit (Meter) collected from the intended consumers of electricity?

(iv) Are service connection charges (one time) taxable under GST when collected from intended consumers fo

setting up distribution and supply infrastructure, sub-station, equipment and other materials?

(v) Will there be any GST liability of Franchisee (applicant) on rebate (as mentioned in clause 15 of Franchisee Agreement) for rendering services of distribution and supply of electricity, billing and collection and maintenance of lines etc.?

Whether amount received as interest free non-refundable maintenance deposit (IFMD) pursuant LO common area maintenance services agreement executed by the applicant (Promoters) with the allottees of industrial plots sold is taxable under the GST Law.

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017, as amended by?

2.If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated

28.06.2017, amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

Rejection of the application for advance ruling

What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?