Authority for Advance Ruling (AAR)

• Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant?
• If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be classification and HSN for services provided by the applicant?

The applicant contends that vide notification No. 20/2019 Central Tax (Rate), dated 30.09.2019, the Government hasreduced tax on outdoor catering to 5%. Being not able to determine andalso the manner of taxation under the GST Act under various notifications notified by the Government, the applicant has applied for this advance ruling.

(i) Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1, or;

(ii)- Whether the input is admissible on the invoices issued from the new GST No. 09AVKPS1666H1Z0 under Section  31 (3) (a) of the CGST Act, 2017 read with rule 53(1) of the CGST rules, 2017;

(iii) If the input is admissible on the basis of invoices issued from the new GST No. then from which date does the input is admissible i.e. original date or the revised date.

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant

(i) Whether the supply of telephone service to Greater Hyderabad Municipal   Corporation (GHMC) is exempted?

(ii) Telephone invoices are to be issued with/without GST?

(i) What is the time of supply in case of ‘Deposit Works’ being executed by the applicant- whether it is the time of receipt of funds from the client government department or the time when expenditure incurred towards execution of the work is debited to ‘Deposit Works account’?

(ii) What shall be the value of supply in aforementioned two alternatives?

Whether services provided by VFS global to applicant which are in the nature of collection services should be exempt from GST as per the notification no. 12/2017 of CGST Rate) read with Notification no. 02/2018 CGST (Rate) being pure service provided to the local authority by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution of India. 

Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts” specifically in execution of Road work contracts to Government Engineering Departments.

If not, on which type of goods/ services the ITC is not eligible.

1 – Identification of HSN code of service provided  in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide”

2 – Determination of applicable tax rate payble as per respective HSN and exemption if any?

1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways?
2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant?
3. The applicant is manufacturer of Rubber pad which are solely supplied to railways at GST rate of 5%. We intend to supply the same goods in semi finished condition to some other person other than railway. We want to know whether the classification under GST Tarriff item 86080010 will charge to GST Tariff item No. 400811 attracting duty @ 18% or there will no change in classification and rate of duty?