Authority for Advance Ruling (AAR)

Whether the rate of GST reimbursable to M/s.Tata Projects Limited, Mumbai shall be 5% as per the Bill of Entry or 12% considering that the overall contract falls within the definition of the Works Contract.

Query 1: Whether the activity of leasing of 19 Onion mandis (Shops/Godown) to the tender contractor for the purpose of collection of fee on daily basis from the merchants/farmers/public for usage of shops for selling of onion on daily basis is an activity covered under the function entrusted to Municipality under Article 243W of the Constitution/Panchayat under Eleventh Schedule of Article 243G as a local authority in which they are engaged as a public authority. 

Query-2: If covered under the above Article of the Constitution, whether the activity is not a service as per Notification No. 14/2017-CT(Rate) dated 28-06-2017 as amended as well as under TNGST GO(Ms) No. 75 dated 29-06-2017 as amended and not chargeable to tax.

Q.1. Whether the Applicant qualifies as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017? 

Q.2. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on manpower supply services received by the Applicant? 

Q.3. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on bus (electrically operated or not) rental/ hire services received by the Applicant?

Q.1: Classification and GST Rate applicable to the work undertaken by the Applicant of "Reconstruction, Maintenance, housekeeping and security at Kalamboli Goods Shed near Panvel for 90% proportion of Terminal Charges as consideration" 

Q.2: Whether Central Railway is entitled to claim ITC (input tax credit) for the GST payable on the payment made to the Applicant for the said work?

Q.1: Whether GST is applicable on transfer of plot (along with building structure on it) which is on long term lease from MIDC? 

Q.2: In our given case, whether GST is applicable?

Q.1: Xerox and printing of confidential matter, printing of question paper for conduct of examination of various universities would be covered by Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended and Notification No. 12/2017-State Tax (Rate), as amended. Thus, as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as amended, ‘services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution’ is exempted from payment of Goods and Services Tax.

 Q.2: The service of printing of question paper, supplied by the applicant to other than ‘educational institutions’ will be covered by Sr. No. 27(i) of Notification No. 11/2017-Central Tax (Rate), as amended, and will attract Goods and Services Tax @ 12% (CGST 6% + SGST 6% or IGST 12%).

Q.1: Whether the deduction of a nominal amount by the Applicant from the salary of the employees who are avalling the facility of food provided in the factory premises would be considered as a "Supply of Service" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017? 

Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees?

 Q.b: Whether ITC is available to the Applicant on GST charged by the Canteen Service Provider for providing the catering services? 

Q.2: Whether the deduction of nominal amount by the Applicant from the salary of the employees who will be availing the non-air-conditioned bus transportation facility proposed to be provided by the prospective Transport Service Provider will be construed as 'supply of service' by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017?

 Q.a: In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees? 

Q.b: Whether ITC will be available to the Applicant on GST that would be charged by the Transport Service Provider for providing the non-air-conditioned bus transportation services?

Q.1: Whether such service is taxable or exempt? 

Q.2: If the service is taxable, then what will be the time of supply? 

Q.3: If the service is taxable, then whether Tax is payable under Reveres charge or under Forward charge mechanism? 

Q.4: As both owners are registered under GST, separately, is it appropriate to disclose all receipts on applicants' registration number? Q.5: Whether separate registration Under GST is required by joint name?

Application is rejected

Q.1: Whether the GST would be payable on recoveries made form the employees towards providing canteen facility at subsidized rate in the factory and office ? If yes, what should be the value on which the tax should be payable? 

Q.2 : Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility ? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

 Q.3 : Whether the ITC of the input services received in reespect of the services procured in respect of but transporations services would be available ?