Authority for Advance Ruling (AAR)

Whether the rate given under Sr.No. 3(x) of Notification No. 11/2017-CT ( R ) dated 28.06.2017 as amended , applies to the supplies made by applicant or not.

Can both activities (Farm-to-Door Flower Supply and online marketplace for Hiring Expert Flower Arranging Professionals) operate under the same company for GST purposes? 2. Is the GST rate 0% for the supply of flowers in the Farm-to-Door Flower Supply activity? 3. Is the GST rate 18% for the revenue earned from the Online Marketplace for Hiring Expert Flower Arranging Professionals?

Whether the supply of pure service made by our organization, (being a GTA-cum- Packing & Moving Company) to or on behalf of a foreign entity unregistered in India (unregistered person), is exempt from charge of GST under Notification No.32/2017- Central Tax (Rate) dated 13-10-2017 (entry number 21A) & IGST Notification No.33/2017-I GST(Rate) dated 13-10-2017 (entry number 22A) ?

The applicant states that they are trained for manufacture of NATURAL ANTIOXIDANT WATER from CSIR - CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE and are licenced to do Commercial Production from CSIR – CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE. The HSN Code 2202 9920 is adopted by them and the rate of tax at 12 % is charged by them.

The applicant is primarily engaged in the manufacture of air brake actuation systems for commercial vehicles. The Company is also engaged in rendering of software development and other services and they are inter-alia engaged in trading of Electronic Control Units (“ECU”) for anti-lock braking systems (“ABS”). The Applicant is procuring ECU domestically as well as importing from outside India. The Applicant thereafter supplies the said ECU domestically to their customers in the Indian market.

a. Whether the Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 read with notification No.17/2017 dated 28.06.2017? b. Whether the Applicant is liable to collect and pay GST on the supply of services supplied by the drivers/service provider (person who has subscribed to online Uber platform in relation to proposed business model) to their customers (person who has subscribed to online Uber platform) identified on the Uber’s platform) under the proposed business model?

What is the HSN code and GST rates applicable to our new products by name Total-20-/F-20 Soil Application, Total-20-/F-20 (WSG), PH-50/Potassium Humate Granules, BO'N and Amigo-G?

The applicant is performing the function of the municipality namely public health, sanitation conservancy and solid waste management, a function entrusted to a municipality under the Twelfth Schedule to Article 243W of the Constitution through the above contractors/sub-contractors of Coimbatore Municipal Corporation.

The applicant states that they are planning to start a Leasing/Rental business wherein they will procure consumer durable products/ Vehicles/ Mobile Phones/ Electronic equipment / Computers and Laptops and given them on lease for a certain period on a contract basis.

Q(1) Whether the subsidized deduction made by the Applicant from the Employees who are availing food in the factory would be considered as a “supply” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Rajasthan Goods and Service Tax Act, 2017. If yes, -Whether GST would be leviable in cases where nominal amount will be deducted from the salary of the employees by the Applicant? -Whether GST would be leviable in cases where nominal amount is recovered from the Manpower supplier in case of contractual employees? 

Ans: Yes 

Q(2) Whether ITC of the GST charged by the Canteen Service Provider would be eligible for availment to the Applicant? 

Answer : Input Tax Credit will not be available to the Applicant on GST charged by the canteen service provider, in terms of provisions of the Notification No. 11/2017-Central Tax (Rate), dated 28-06-2017, as amended vide Notification No. 20/2019-C.T. (Rate), dated 30-09-2019, as discussed in para 7 above.