Authority for Advance Ruling (AAR)

Q-1 If  any Flat  buyer otherwise Qualified to get lower rate of GST under CLASS  Scheme get intrest Subvention  certificate and/or Interest subsidy in his \her bank account after?

3.1 Tower /Building get Completion Certificate From Competent Authority,or

3.2 Expiry of six months from end of financial Year. can builder pass –on benfit of lower rate of GST to this flat buyer in such situation? and How?

Ans- The excess tax is to be adjusted as per clarification issued by Tax Research Unit, Ministry of Finance ,Govt, of India  vide F.No. 354/52/2018/TRU  dated 07.05.2018. Even then if the Applicant is unable to Adjust  the same , the Applicant may Approach to Appropriate  forum which is GST Policy Wing.

Q-2 How can builder get GST Credit adjustment if builder does not have future GST liability in this project?

Ans-The Question is out of purview of advance ruling authority. As such the Question  raised by the applicant is not Answered.

Q-3 Will builder be entitled to GST refund if amount is not Adjustable  from future liability  of GST under the project?

Ans- The Question is out of purview of advance ruling authority. however, Whether the Applicant is entitled for refund or not, under Section 54 of Central Goods & Services Tax Act,2017 read with  Rule 89 of Central Goods& Services Tax Rules, 2017 would be decided by the jurisdictional Authority  subject to fulfillment  of necessary conditions of refund.

Q-1 What will be the Applicable CGST& SGST Tax rate on the final products  namely “Namkeen”   in the circumstances  after  fulfilling the condition of affidavit for disclaimer , use of unregistered  brand ,name,symbols  etc and use  of such disclaimer in the final products ?

Ans- 1 If the Applicant Voluntarily  forego their actionable claim  or  enforceable right on brand name on the final products namely “Namkeen”   in the manner as prescribed under the Notification No. 01/2017-CT(RATE) DATED 28.06.2017 THE APPLICABLE RATE of Central Tax  and State Tax would be 2.5% each (cumulative 5%).

Q-2 What will be CSH/HSN code alongwith Applicable  Tax rate of the final products namely “Extruded raw Stick”?

Ans- The  CSH/HSN code of the final products namely “Extruded raw Stick” is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).

What is (rate of tax applicable to a sub contractor, where, he executes works contract pertaining to dam, wherein the principal contractor is liable for tax @ l2%, for the period from22.0l-2017 to 25-Ot 2018?

The below question have been formed in relation to the services being provided by applicant to the recipients:

Double-taxation on freight portion of imported goods

Goods imported and IGST levied on CIF Value (which includes freight) Basic Custom Duty + Social Welfare Cess. IGST levied again on the freight component (Ocean Freight) on reverse charge basis.
In such circumstances, to levy and collect once again the Integrated Tax under the same Act on the ‘supply’ (same aspect) amounts to double taxation.

1.Whether the CENVAT Credit is available on security services in residential colony?
2.Whether the CENVAT Credit is available on repair services in residential colony?

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

Advance ruling as to whether GST is required to be paid by the applicant on Royalty amount under RCM or not and whether royalty amount is alos required to be added in the value of supply of services as per section 15 and GST is to be paid on royalty amount considering the same as part of supply of value