Authority for Advance Ruling (AAR)

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?

Query-1: Whether the collection of Corpus fund/sinking fund/capital amounts from residents for the purpose of painting and carrying out some building maintenance work, in the common area of the apartment would be subject to the levy of GST.

 Query-2: If GST registration is required, can the payment made to our service providers for painting and building maintenance activities, which are intended to be carried out, be offset against the GST payable on the corpus/sinking funds collected? Query-3: Upon obtaining GST registration are we obliged to impose or collect GST on maintenance charges as long as not exceed Rs. 7,500/-?

1. Whether hotels qualify as industrial/institutional consumers as per Rule 2bb and 2bc of the Legal Metrology (Packaged Commodities) Rules, 2011? 

2. As supply to institutions is not classified as ‘pre-packaged and labelled’, as per Rule 3(b) of the Legal Metrology (Packaged Commodities) Rules, 2011, the applicant is of the opinion that such supplies are ‘Nil’ rated. Whether the applicant’s understanding that ITC cannot be availed, as such supplies are ‘Nil’ rated, is correct?

a) Confirmation on the GST rates applicable to all items under HSN 9401, distinguishing between car seats (HSN 94012000) and other subcategories? 

b) Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? 

c) Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? Can other parts fall under CH 87089900 attracting GST @ 28%?

Q.1: Whether the following works undertaken by MSETCL can be termed as "supply" to the Dedicated Consumers? Q.2: If the following works are decided as "supply, then: 

Q.(a): What shall be the time of supply? 

Q.(b): What shall be the HSN/SAC Code and rate of GST for such "supplies"? 

Q.(c): Whether ITC on the running bills received from the contactor can be claimed by MSETCL? If ITC can be claimed by MSETCL, then whether ITC can be claimed in the period in which the running bill is received or on the receipt of the final invoice/completion of entire work? 

Q.(d): What shall be the value of supply at a particular moment when consideration is received?

Question -A Is GST payable ON AREA GIVEN FREE OF COST (which will include following) to existing members in pursuance to development agreement, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Area in lieu of existing area given - Additional area given - Amenities given - Parking area - Stamp duty & Registration borne by builder/developer Question - B Is GST payable on monetary consideration payable to existing members in terms of development agreement for residential apartment projects, in following form, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Rent for alternate accommodation - Brokerage for alternate accommodation - Shifting charges - Corpus to existing members - Corpus to society Question - C What will be taxable value for levy of GST on area given free of cost to existing members (which will include following) in pursuance to development agreement, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Area in lieu of existing area given - Additional area given - Amenities given - Parking area - Stamp duty & Registration borne by builder/developer

Q.1 : Whether the Applicant has the option to pay tax at the rate of 12 per cent (6 per cent CGST + 6 per cent MGST) with Input tax credit for supply of residential apartments in all its ten Aspirational towers in terms of item (ie) of Sl. No. of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended from time to time?

Q.1: Whether the Applicant is entitled to take credit of Integrated Goods and Services Tax (“IGST”) paid by the Applicant under section 3(7) of the Customs Tariff Act, 1975 r/w section 5(1) of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) while importing the sample drugs, in terms of section 16(1) of the CGST Act? 

Q.2: Whether the Applicant is entitled to take credit of IGST paid by the “logistics service provider” [under DDP (Delivered Duty Paid) model of shipment] under section 3(7) of the Customs Tariff Act, 1975 r/w section 5(1) of the IGST Act while importing the sample drugs, in terms of section 16(1) of the CGST Act, where the Applicant is the Importer on Record? 

Q.3: Whether the Applicant is entitled to take credit of Central Goods and Services Tax (“CGST”) paid by the Applicant under section 7 r/w section 9 of the CGST Act for the services of Customs House Agent received by the Applicant, in terms of section 16(1) of the CGST Act?

Whether the IGST on import of parts which has been paid by the foreign supplier M/s. MUEGGE GmbH is available to the applicant.

Whether proportionate Input Tax Credit is admissible for supply of the following goods and services: a) Steel, Cement and other consumables etc., to the extent of their actual usage in the execution of works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles over which the crane would be operated;

 b) Installation and Erection Services of the PEB when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated; c) Other capital goods like rails, electrification, etc. installed or erected for smooth operation of the crane.