Authority for Advance Ruling (AAR)

Applicant sought for ruling with regard to the HSN codes and the rate of tax in respect of “poultry meal” and “poultry fat” supplied by their unit.

i) Whether the applicant is eligible to avail input tax credit of GST paid on payment of “lease premium charges (one-time charges)” towards land lease for business purpose?

ii) Whether the applicant is eligible to avail input tax credit of GST paid on “annual lease rentals” (recurring) towards supply of land on lease for business purpose?

iii) Whether the applicant is eligible to avail input tax credit of GST paid on “maintenance charges” collected by the lessor?

Whether services provided under  vocational training courses  recognized  by National   Council   for Vocational Training (NCVT)   or      JaanShikshanSansthan (JSS) is exempt either under Entry No. 64 of exemption  list  of Goods and Service Tax Act,   2017   or   under Educational  Institution defined  under Notification  No. 22/Central Tax (Rate).

Whether the Project Development Service (i.e. Detailed Project Report Service) and Project

Management Consultancy    services (PMCS)   provided   by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for PradhanMantriAwasYojna (PMAY in short) would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India?

1.  Whether amount received for leasing residential hostel rooms is exempt under Sl.No.14 (Heading 9963) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended upto 25.01.2018?
2. Whether amount received for leasing residential hostel rooms is exempt under Sl.No.12 (Heading 9963) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended upto 25.01.2018?

As to whether its activity of supply of pure food item from sweetshop who is also running a restaurant is a transaction of supply of goods

1. Whether we are eligible to take credit on Input Tax paid on Purchase of Water Slides? Water Slider are made up of Strong PVC.                          

2. Water Slider are installed on Steel and Civil Structure. Credit of Tax paid on Input goods and services used in construction of this support structure will be available or not?                            

3. Input Tax will be available or not on Goods and services used for area development and preparation of land on which water slides are erected.

4. Whether applicant will be eligible to take credit of Input Goods and Services used for construction of Swimming Pool/Wave Pool as water slides directly run into pools?

Applicability of GST on vaccination done by doctors in their clinic (OPD)

1. Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of 5% as applicable on supply of coal ?

2.Will the applicant be entitled to utilize the input tax credit availed for discharging liability towards supply of coal and supply of coal handling and distribution charges?

Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business.