Authority for Advance Ruling (AAR)

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.

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?

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?

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.

(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?

1.The applicant is providing residential land on lease basis for which they are charging or receiving lease premium whether GST is leviable or not?
2.Please also clarify whether GST is leviable on the maintenance charges and lease rent received on such residential land.

Availability of Input Tax credit if use Fuel oil Taxable @ 18% (HSN 27101990 under chapter 27 Mineral rules, mineral oils and products of their distillation, bituminous substances, mineral waxes) to run the fleets instead of diesel

1. What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads?

2. Whether to Charge GST tax of 12% or 18%?

1.  Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018?

2. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018?

3.  If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST?

1. Applicability of CGST and SGST Tax Rate on the listed works executed for Andhra Pradesh Industrial Infrastructure Corporation (APIIC).
2. Applicability of CGST and SGST Tax Rate on construction of 20MT cold storage building for Primary Processing Centre (PPC) under Mega park scheme at Peddapuram, East Godavari district.