Authority for Advance Ruling (AAR)

Application withdrawn by the Applicant

Application is rejected

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?

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

Q.2: 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 respect of the services procured in respect of bus transportation services would be available?

Q.1: Whether the provision of diagnostic services by the applicant would qualify for exemption from GST under entry no. 74 of the Notification no. 12/2017 – CT(R) dated 28th June 2017 (herein after referred to as ‘Exemption Notification’) and consequently the proposed services would get classified under service accounting code 9993?

 Q.2: If Service accounting code 9981 would become relevant in case where the proposed services would not qualify for exemption under entry No. 74 of the Notification No. 12/2017-CT(R) dated 28th June 2017 in absence of exemption for specified service accounting code.

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 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: 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: Whether the deduction of a nominal amount by the Applicant from the salary of the Employees who are availing 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 Providers for providing the catering services? 

Q.2: Q.a: Whether the services by the way of non-air conditioned bus transportation facility provided by the Transport Service Providers would be construed as ‘supply of service’ by the Applicant to its employees under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 ? Q.b: Whether ITC is available to the Applicant on GST charged by the Transport Service Providers for providing the non-air conditioned bus transportation services?

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%).