Authority for Advance Ruling (AAR)

Whether rebates received from HSBC for payment of Excise duty through Corporate Card, is liable for GST?

Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall?

 (a) B20 (Biodiesel 20% + HSD 80%) 

(b) B30 (Biodiesel 30% + HSD 70%) 

(c) B40 (Biodiesel 40% + HSD 60%) 

(d) B50 (Biodiesel 50% + HSD 50%) 

(e) B60 (Biodiesel 60% + HSD 40%) 

(f) B70 (Biodiesel 70% + HSD 30%)

The applicant is into the business of providing of supply of pure labour services to various single residential dwelling unit. It should be noted that we are not supplying labour services to residential apartments. As stated earlier, we are supplying pure labour services only to stand alone residential dwelling units. We are not supplying any material whatsoever and our services are restricted to supply of pure labour services only. In view of the above, the applicant seeks advance ruling on the question of taxability or otherwise of supply of pure labour services under the CGST/KGST Acts 2017.

I. Whether the agreement entered into by the applicant with the customers for construction of villa results in a supply of goods or services considering the fact that the entire construction is proposed to be outsourced to a contractor? 

II. If the answer to the above question no 1 is in affirmative, 

(a) whether such supply is classifiable under heading 9954 ( xii) and chargeable to CGST at 9% and SGST at 9% under Sl. No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended OR

(b) Classifiable under heading 9954 (ia) and chargeable to CGST at 3.75% and SGST at 3.75% under Sl. No. 3 of Notification No. 11/2017- Central Tax ( Rate) dated 28.06.2017?

 III. If it is held that the supply is classifiable under the heading 9954 (ia) and chargeable to CGST @ 3.75% and SGST @ 3.75% under Sl.No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, then whether the consideration for construction as per the construction agreement can be treated as value of supply when there is a separate agreement for sale of land?

I. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the C-ECLS (Comprehensive Emergency Care and Life Support) course offered to the students of MBBS in RGUHS affiliated medical colleges?" 

II. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the ENLS (Emergency Nursing Care and Life Support) course offered to the students of Nursing in RGUHS affiliated nursing colleges?"

 III. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the BCLS (Basic Care and Life Support) course offered to the students in RGUHS affiliated medical colleges? 

IV. "Whether the applicant is liable to pay GST on the fees collected from students in general (other than medical students) in respect of the BCLS Course?" 

V. "Whether the applicant is liable to pay GST on the fees collected/share of fees received from colleges in respect of renewal of certificate for c-ECLS/ENLS/BCLS course?"

a) Whether the supply of unprocessed, unbottled water by prestige Northwest Country Owners Associations to its members- sourced from its own borewells and supplemented by third- party procurement at INR 0.05 per liter and distributed without any processing - is exempt from GST Under Entry 99 of Notification No.2/2017-Central Tax (Rate), read with Section 11(1) of the CGST Act, 2017?

 b) Whether the charges collected for the supply of unprocessed water should be included in the aggregate turnover for determining the INR 7500 per month per member threshold for GST applicability on services provided by Resident Welfare Associations (RWAS)?

 c) If GST is applicable, what would be the applicable rate of GST on the supply of unprocessed water by M/s PNWCОА.

Application withdrawn by the Applicant.

Application withdrawn by the Applicant.

Q1: In light of the aforesaid proposed model-I, whether the Applicant would qualify as an Ecommerce operator under Section 2 (45) of the CGST Act?

 Q 2: In the light of aforesaid proposed model-I, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q 3: In the light of aforesaid proposed model-I, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer? 

Q 4: In light of the aforesaid proposed model- II, whether the Applicant would qualify as an E-Commerce operator under Section 2 (45) of the CGST Act? 

Q 5: In the light of aforesaid proposed model- II, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q6: In the light of aforesaid proposed model-II, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer?

What is the HSN Code & GST Rate on sale of SPV Refueller?