Authority for Advance Ruling (AAR)

Question:- Applicability of GST rate and classification of supply of goods/services in case of sale of space in print media.

(i) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the transaction of assignment of land leasehold rights, consent for assignment etc. comprising of the following payments: (a) Payment(s) to the existing leaseholders (‘Assignors’) for assignment of land leasehold rights (b) Payment(s) for receiving consent from MIDC for transfer of the leasehold rights to the Applicant (in case of leasehold rights acquired from Cavalcade); (c) Recurring lease payment charges payable to MIDC; 

(ii) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the payments made to Assignors towards service of tree cutting, clearance of electrical lines, demolition of existing building structures etc. and such other ancillary activities performed in respect of the leasehold land? 

(iii) Whether the Applicant can avail and utilize the ITC on transactions mentioned in (i) & (ii) above in the year of receipt of service, even though the cloud services from the said plot of land leased will be provided only after the Data Centre is constructed on the said plot at a future date? (iv) If the answer to question (i) is in negative and it is held that restriction on ITC under Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 is attracted, whether ITC attributable to the unexpired period of lease during which no construction activity will be undertaken by the Applicant can be availed and utilized by the Applicant?

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022? 

6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?

1. Emkay Global Financial Services Ltd. (hereinafter referred to as “Company”) is a stock broker and has taken a group health insurance policy for its employees. The Company pays the premium amount to the insurance company and thereafter recovers the same from its employees. Whether the activity of recovering premium amount shall be construed as a “business activity” and consequently will the transaction fall under the definition of "supply”? 2. If it is concluded that the above mentioned activity falls under definition of supply and GST is required to be levied on the same will the Company be entitled to claim Input Tax Credit of the GST amount paid by it to the Insurance Company?

The issue is with regard to the differential IGST paid on import of goods consequent upon audit by customs authorities, applicablity of timeline provided under the section 16(4) of CGST Act, eligiblity of Input Tax Credit and documents prescribed for availment of ITC on such differential IOST paid.

The applicant availed input Services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947, fullfilling conditions provided under Section 16 of the COST Act, 2017.They are seeking for Advance Ruling to know whether the Input Tax Credit on such input service are blocked under section 17(5)

The applicant is a Society registered under the Tamil Nadu Societies Registration Act, 1975. The main object of the Society is to carry out research under laboratory and field conditions, non clinical health and environmental safety studies and they sought advance ruling to know whether Notification No. 04/2019 Integrated Tax, issued dated 30 September 2019 shall be applicable on the services supplied by the applicant, i.e., research and development services provided in relation to agro- chemical sector.

The applicant has entered into a Grant agreement with the food and agriculture Organization of the United Nation and sought advance ruling for the grant from food and agriculture organisation cones under supply or not in accordance with the provisions of the GST Act.

i.  The Company recovers joining bonus and retention bonus on account of employee’s inability to serve the organization (or a particular department, in case of retention bonus) for a pre-agreed period. The applicant wishes to seek clarity whether GST would be applicable on recovery of such bonus? 

ii. Whether GST would be applicable on recovery of work from home one-time setup allowance paid to employees in case where the employees exit before serving the pre-defined period from the payout date?

 iii. Whether GST would be applicable on recovery of amount paid as financial assistance to employees under Tuition Assistance Program (TAP) policy in case where the employee exit before serving the pre-agreed period in the organization?

1.  Whether the Bruhat Bengaluru Mahanagra Palike, Banglore are exempt from GST for obtaining security services on outsource basis from security agency as per the pure services under 12th schedule to Article 243-W of the Constitution and under 11th schedule to Article 243-G?