Authority for Advance Ruling (AAR)

Whether providing solid waste management service to the State Government is exempted in terms of Sl No. 3 or 3,A of Notification No. 1212017 - CentralTax (Rate) dated 2810612017 & whether the notifications regarding TDS are applicable in the instant case.

1. Applicability of Notification No. 01/2018 of central tax (rate) dated: 25.01.2018 issued under the provisions of CGST Act, 2017 on amount received from the customers claiming the benefit of PMAY scheme.

1.  Whether are not applicant is liable to pay tax on the amount of wages / salaries, EPF/ ESI etc., reimbursed by the client? This being the case Consequent upon receipt of the application filed by M/s. Bhagyalakhsmi Devamma Vangimallu, the jurisdictional officer i.e. Superintendent (Central Tax) Range, was requested vide this office letter CCT’s Ref no.A.R.Com/03/2019 dated: 11.04.2019 inform, whether the questions raised in

2 the application is already pending or decided in any proceedings in the case of the applicant and inform any issue pending before with them within a week lest it would be construed that these issues are not pending before them and the application would be processed under any of the provisions of the GST  Act, 2017 and also requested to offer his/he comments on the points raised in the application, However case was admitted even though Officer have not replied by the grounds of the draft letter, Therefore, Personnel hearing given to the applicant.

a. Whether GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime?

b. If the answer to the above question is Yes then under what HSN Code and GST rate the liability is to be discharged by the applicant?

(i) Whether the applicant is acting as a pure agent as defined in Explanation to Rule 33 of the cGSr Rules, 2017?

 (ii) Whether the payment of salary/wages by the supptier can be excluded from the value of supply for the purpose of section 1s of the GGST Act, 2017?

(i) Whether the medicines, consumables, Surgical, etc. used in the course of providing health care services to the patient admitted in the hospital for treatment, surgery or diagnosis would be considered as composite supply of health care services.

(ii) Supply of medicines, consumables etc. to patients admitted in hospitals exempted under notification No. 12/2017 read with Section 8(a) of GST?

1.Whether the applicant is eligible to be in the composition scheme as their turnover is much less than 1.5 crores?
2.Which HSN codes that needs to be obtained at the time of obtaining registration as any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10, if the person engaged Pan Masala and Tobacco products Trading under the composition scheme?
3.What will be applicable tax rate on the supply of such Pan Masala or Tobacco products as any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 in the Composition scheme?
4.Whether Tax rate prescribed under Notification No. 50/2020 is applicable on any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 is applicable on the above-mentioned class of assessee who are engaged in Trading of Pan Masala or Tobacco Products?

Whether Epoxidised Soya bean Oil can be classified under tariff item 1518 of Schedule-1 (taxable at 5%) or Schedule-11(taxable at 12%) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time?

1. Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined?

2. Whether the Tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department?

3. Whether this services made by State Government Department falls under Entry No.6 of exemption of Notification No. 12/2017- Central Tax (Rate) Dated 28th June 2017?

Whether the services provided by the applicant falls under the exemption entry at Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 and eligible for exemption from payment of GST?