Authority for Advance Ruling (AAR)

Whether Applicant can consider the said body building activity as "job work activity and regard it as "Supply of Services" falling under SAC Code - 998881 - "Motor vehicle and trailer manufacturing services "(as per Notification No. 11/2017-CT(Rate), dated 28.6.2017 Sl. No.535) If it is regarded as "job work activity" and "Supply of Services, whether the correct applicable rate of GST, will be at 18 % (9 +9) as applicable under Sl. No.26 (ic) or will it be 18% (9 + 9) as applicable under Sl. No.26 (iv).

1. Whether M/s. Nitta Gelatin India Limited is entitled to avail Input Tax Credit (ITC) on the GST paid on goods and services used for construction of the Fresh Water Storage Tank? 

2. Whether M/s. Nitta Gelatin India Limited is entitled to avail Input Tax Credit (ITC) on the GST paid on goods and services used for construction of the 'Guard Pond' (Effluent Storage Tank) to enhance the storage capacity of the effluent storage facility for ensuring uninterrupted production process?

1. Whether the GST payable 12% under HSN Code 9954 is correctly determined. 

2.If No, reasons for the same. If the above services is not to be taxed at 12% then at what rate the same should be taxed, reasons and HSN Code for the same.

The Applicant is the holder of GST Registration No. 08ABXFA7290E1ZX and is inter-alia engaged in the business of spice manufacturing and trading, contributing significantly to the supply chain in the FMCG sector. The firm’s monthly taxable turnover exceeds Rs. 50 lakhs, thereby prima facie making Rule 86B applicable.The application has been filed by the applicant seeking whether the total income tax paid by the firm and its partners be considered for the exemption under Rule 86B. Also, If no single partner has paid more than ₹1 lakh in tax, but the firm and partners together have, does the exemption still apply.

The Applicant is the holder of GST Registration No. 08AATFB8617M1ZO and the applicant entered into an Agreement to provide the pure labor Construction Services to M/s BCM BUILDERS LLP.M/S BCM Builders LLP has entered into a contract with Rajasthan Government to construct 380 flats under "Affordable Housing Scheme under Pradhan Mantri Awas Yojna" (including Material and Labor). The application has been filed by the applicant seeking whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable on the services of "Pure Labor" provided by the applicant.

Whether the input tax credit is available on construction of building, purchase of interiors, purchase of furniture, Lift, Air-conditioners, generators and other miscellaneous goods and services which are given to provide output service of rental business. The applicant furnished the list of goods and services on which he wished to take ITC.

Query-1: Whether goods carriage given on lease to Goods Transportation Agency is a taxable supply?

 Query-2: If the above mentioned supply is an exempted/nil rated supply, are there any conditions to be satisfied to avail that exemption? 

Query-3: Whether the service provider has to be goods transportation agency to avail the above mentioned exemption or it can be any other person?

1.    Whether the Applicant can avail the ITC of the import IGST paid through TR-6 Challan in terms of Section 16(2) of the CGST Act read with rule 36 of CGST Rules?

 2.    Whether the eligibility to avail ITC of the import IGST paid vide TR-6 Challan is subject to the time limit prescribed under Section 16(4) of the CGST Act

1) Does barter exchange procedure operate for B2B transactions when payments are made without bank transactions? 

2) When a job worker is not registered under GST, does the Reverse Charge Mechanism (RCM) apply?

Whether the applicant is required to obtain registration under GST in the state of Tamil Nadu as per Section 22 of the CGST Act for the operations undertaken from the FTWZ unit?