Authority for Advance Ruling (AAR)

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.

1Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service.
2.Whether the Applicant will be eligible to avail Input Tax Credit of tax paid to the sub-contractor on works contract services for construction of R&R colony, or the same would be disallowed in terms of Section 17(5)(c) of the CGST Act, 2017.

a. Whether the impugned supply can be regarded as ‘composite supply’ and whether the rate of tax of the principal supply could be adopted for the whole of supplies?

b. The applicant hereby seeks determination in respect of the following specific questions:

i. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply under section 2(30) of GST Act, 2017?

ii. Whether supply/sale of LPG be treated as principal supply for above mentioned transaction?

1. Whether the construction of Institute of Security and Law Enforcement Studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GSTnet?

2. Who is the recipient of service in the instant case?

3 What is the place of supply in respect of the works contract for setting up of seating up of the Institute of Security and Law Enforcement Studies at ADDU City in Maldives?

1.  Applicability of GST on Repair and maintenance fund and sinking fund.

2. Whether or not exemption Limit of Rs.7500/- per member is applicable on above two  components of maintenance bill by the housing co-operative Society to members of  society.

Whether supplied the in Components, Sale-in-Transit which were transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Goods and Services Tax

1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?

Whether INOX would be entitled to avail and utilize ITC of GST Charged by IPL if such transaction is considered to be a supply

Whether Garbage compactor and hook loader supplied by the applicant is to be classified under Chapter Heading 8705 (special purpose motor vehicles other than those designed for transport of persons or goods) attracting IGST at 18% in terms of S1.No.401A of Schedule III of Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017 and CGST and SGST at the rate of 9% respectively in terms of corresponding rate notification?

1. As to whether GST is payable on the transfer of leasehold rights in respect of the consideration of Rs. 15 Crores received by them from M/s. INOX Air products Private Limited for the land allotted by SIPCOT?

2. Whether the Subsequent transfer SIPCOTS allotted land from the Applicant of to M/s. Inox Air Products Private Limited would fall within the ambit of 'Supply' as defined under Section 7 of the Goods and Services Act 2017?