Authority for Advance Ruling (AAR)

1. Is the activity of maintaining the facilities at the layout from the funds collected from the members of the Society a service attracting GST? Maintenance involves upkeep and maintenance of amenities and due to the length of the period roads, drainages and other UGD facilities need to be re-done/re-constructed.2. If answer to question no.(1) above is yes then, does the Society’s collection of sum towards maintenance charges calculated on yearly basis in one Lump sum for certain length of time say 10 years, should the GST be paid even for the amount pertaining to the un-expired period?
3. The Society is collecting Water charges from the residents for recovery of charges for water. The entire cost of the water is recovered from the members on monthly basis, does it attract GST?
4. Does the society have to pay GST for collecting lump-sum amount as endowment fund, the proceeds of which would be utilized for maintenance charges in terms of the maintenance as indicted in Appendix A above, of the layout with an express condition that the amount would be returned to the Site owners upon the taking over of the layout by the local body as the Society would be utilizing only accretions to the endowment fund from year to year.
5. In the event that any or all of the items from (1) to (4) is rendered taxable whether the same is exempt under Notification No.12/2017 entry no.77 respect of the value of the maintenance amount collected from the members of the society to the extent of Rs.7,500/- (Rupees Seven Thousand Five Hundred ) per Month?

1) Can the applicant avail GST Input on the equipments, furniture etc., which we are purchasing for this.
2) Can the applicant avail GST input on the reagents/consumables they would be purchasing for performing the tests as the reagents consumables are taxable and not the test.

Q.1.Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2.What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

Rectification order passed under section 102 of the CGST/KGST Act 2017

1.The Applicant sought advance ruling in respect of the following question, in relation to the classification of "flavoured milk" and the applicable GST rate thereon.

1.    What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is to be charged by the supplier?                                            
2.    If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification No. 11/20I7-Central Tax (Rate) dated 28thJune 20!7, is the rate applicable to the nature of works contract undertaken by the applicant, kindly clarify the following related aspects also:
                   
i.  The Notification No. 1.1/2017-CentralTax (Rate) dated 28th June 2017 has been amended by:
ii. Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017
iii.Notification No.24/2017-Central Tax (Rate), dated 21st september,2017 Wherein the GST rate of 12% (6% CGST + 6% SGST) has been notified in respect of works contract as defined in clause (119) of Section 2 of the Act. if so, whether the amendment through Notification No.20/2017 and 24/2017 will be effective from the date of Notification No. 11/2017and whether it would be in order for the applicant (supplier) to charge GST at the rate of t2% (6% CGST+6% SGST) or is the GST rate I8% (9% CGST 9% SGST) applicable to the nature of works contract undertaken by the applicant?

1. Whether the activity of Applicant is Supply of Goods or Supply of Job Work Services?
2. The used waste sand which is of the value 'Nil' (Refer separate Valuation Certificate by Engineer) will have any impact on valuation?

1. Whether input tax credit (ITC) available to Applicant on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than thirteen person for transportation of employees to & from workplace?
2. Whether GST is applicable on nominal amount recovered by Applicants from employees for usage of employee bus transportation facility in non-air conditioned bus?
3. If ITC is available as per question no. (1) Above, whether it will be restricted to the extent of cost borne by the Applicant (employer)?

Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017read with clause No. 5 of schedule III?

    
Whether the activity of bullet proof body building ( in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank) on the motor vehicles ( 2.5 Ton capacity ) of Chapter heading 87 of the Customs Tariff Act, 1975, supplied by the customer (i.e. free supply) having Tarpaulin cover in the cargo compartment, is classifiable as supply of service under service classification head 9988 (ic) or 9988 (id) of the GST tariff attracting CGST and SGST of 9% + 9% / IGST of 18% under the provisions of the CST Act/ IGST Act 2017.