Authority for Advance Ruling (AAR)

Admissibility of Input Tax Credit of GST @ 18% mentioned in the rent bill issued by the service provider who has provided buses on rent to the applicant

GST liability and tax rate on the services of provision of technical personal, data operator, house keeping service etc to different state and Central Government Departments.

Ques-As per notification  no. 12/2017-Centeal Tax(Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax(Rate) dated 25th January 2018, against Serial number 66; Services provided-

(b) to an educational institution, by way of-

“(v) supply of online educational journals or periodicals:”; is taxed at NIL rate.

This has created confusion as some law schools are insisting that GST is not applicable to them on account of the above Notification as amended.

We would like to know if our services referred above are covered by the above amendment. If the answer is in the affirmative, do we charge GST at NIL rate?

Ans- Replied in Negative.

Whether Liable to Pay GST under Normal or under Reverse Charge Mechanism on Import of Services which are not rendered in India?

As the Lottery of any State Government is purchased by the Distributor cum selling agent and the sold in the State of Maharashtra through various sub distributors, whether the Distributor cum selling agent is liable to remit CGST / SGST or IGST ( on reverse charge basis).

Where first sale is on reverse charge basis by the Director of Lotteries, State Government to appointed Distributor/ selling agent, and the lotteries have suffered appropriate GST, is the applicant being subsequent dealer being exempt from GST in terms of Notification No.2/2017 -Central Tax (rate) dated 28 June, 2017.

Whether Applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion?

GST @5% is being paid on supply of pulp wood in terms of chapter 4401, whether payment of GST at the said rate tax is correct?

Whether GST is applicable on sale of developed plot of land for which consideration is received before the issuance of completion certificate (if any), under the following facts:

1.The sale of plot is after carrying out the development activities of providing amenities such as Drainage line, water line, electricity line, land levelling, and common facilities viz road and street light etc. which are to be provided by the applicant; and
2.remaining construction activities including civil foundation on the developed plot will be carried out by the buyer on their own account and cost

1. Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017?

2. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?