Authority for Advance Ruling (AAR)

“Other Sleeping bag, filled and / or quilted with other textile material (excluding filling of Feathers or down)” falling  under  Chapter Heading 94043090 and attract GST at the rate of 12% Adv. (6%CGST & 6%SGST).

1. Whether ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, marlble, Granite, ACP sheet, Steel Plates, TMT Tor(saria), Bricks, Cement, Paint and other construction mateerial can be claimed in full?                    

2.Whether ITC of GST paid on work contract service received from registered & unregistered Contractor for construction & maintenance contract of building can be claimed infull?                          

3. Whether ITC of GST paid on goods purchased & works contract service received during the FY 2017-18 for the purpose of construction & maintenance of Watehouse can be claimed in full?

Whether crushing of grains for distribution through PDS is exempt supply

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on the value of supply.

Whether the applicant is required to pay GST on water charges collected from the customers for supply of water under Contract II?

1.     Musashi receives Inward Supply of Canteen Services for employees working in Manufacturing Unit and against the same distribute coupons to employees on subsidized price to avail canteen services. Question arise as under:
a)    Whether company is eligible to take Input Tax Credit on GST charged by vendor for Canteen Service availed by it for its employees?
b)     Whether distribution of Coupons among employees attracts GST Liability? If Yes, then under which SAC tax shall be deducted?
c)     Is it correct to determine the Fair market value of coupons based on the rate charged to employees?
2.     Company purchases edible items like Sweets, Dry fruits and gifts like electronics, gold & silver coins/articles etc. for the purpose of Business Promotion. Question arises as under:
a)      Whether Company is eligible to take Input Tax Credit on such business promotion expenses or not?

Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax   is at 5%?

1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS?
2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018?
3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services
4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies?

1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018- C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST?
2. Whether Notification No.12/2017-CT(R) as amended by Notification No. 02/2018-CT(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST?

1. Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer?
2. If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase?