Authority for Advance Ruling (AAR)

a)Whether GST is leviable on sale of Transferable Development Rights (‘TDR’)/ Floor Space Index (‘FSI’) received as consideration for surrendering the joint rights in land in terms of Development Control Regulations and granted in light of the article of agreement dated 18 December 2017 entered between the Applicant and Pune Municipal Corporation (‘PMC’) read with Development Control Regulations?

b)If yes, what will be classification under GST and what will be applicable rate of GST?

Whether transformers supplied to Indian Railways can be classified as 'Parts of railway or tramway locomotives or rolling stock’ under HSN ‘8607' and thereby subjected to GST@ 5% or the transformers shall be categorized under HSN 8504 and subjected to GST@ 18%?”

“Whether GST is leviable on the sale of shop which is 44yrs old and between lessor to the lessee / or any other person?” 

Whether “LABORATORY REAGENT” is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II oras “Goods which are not specified in Schedule I, II, IV, V or VI” at Sl. No. 453 of Schedule III under the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 (as amended) and Notification No. 35/2017- State Tax 2 dated 30.06.2017 (as amended)?

Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST?

The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law  hence  the application filed by the Applicant for advance ruling is here by  rejected, in terms of Section 98(2) of the CGST Act 2017.

1. Whether provision of hostel accomodation along with food facility to the students wherein consolidated amout is charged from the students is a composite supply where principal supply is that of rent of hostel accomodation?
2. Whether the entire charge recovered from the students would be exempt from GST under Sr no. 14 of the CGST(R) notification no 12/2017 dated 28.06.2017 as amended if the charges per day is less than Rs. 1000/-
3. To determine the taxability on supply of hostel accomodation along with food facility
4. To determine the appropriate classification and applicable rate of GST on supply of hostel accomodation along with food facility.

Statement of relevant facts having a bearing on the question(s) raised?

1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct?

2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure? Please confirm.

3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019.

Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020