Authority for Advance Ruling (AAR)

Application withdrawn by the Applicant

Q.1: Whether the provision of diagnostic services by the applicant would qualify for exemption from GST under entry no. 74 of the Notification no. 12/2017 – CT(R) dated 28th June 2017 (herein after referred to as ‘Exemption Notification’) and consequently the proposed services would get classified under service accounting code 9993?

 Q.2: If Service accounting code 9981 would become relevant in case where the proposed services would not qualify for exemption under entry No. 74 of the Notification No. 12/2017-CT(R) dated 28th June 2017 in absence of exemption for specified service accounting code.

Application is rejected

Query 1: Whether the activity of leasing of 19 Onion mandis (Shops/Godown) to the tender contractor for the purpose of collection of fee on daily basis from the merchants/farmers/public for usage of shops for selling of onion on daily basis is an activity covered under the function entrusted to Municipality under Article 243W of the Constitution/Panchayat under Eleventh Schedule of Article 243G as a local authority in which they are engaged as a public authority. 

Query-2: If covered under the above Article of the Constitution, whether the activity is not a service as per Notification No. 14/2017-CT(Rate) dated 28-06-2017 as amended as well as under TNGST GO(Ms) No. 75 dated 29-06-2017 as amended and not chargeable to tax.

Whether the rate of GST reimbursable to M/s.Tata Projects Limited, Mumbai shall be 5% as per the Bill of Entry or 12% considering that the overall contract falls within the definition of the Works Contract.

Q.1: Classification and GST Rate applicable to the work undertaken by the Applicant of "Reconstruction, Maintenance, housekeeping and security at Kalamboli Goods Shed near Panvel for 90% proportion of Terminal Charges as consideration" 

Q.2: Whether Central Railway is entitled to claim ITC (input tax credit) for the GST payable on the payment made to the Applicant for the said work?

Q.1: Xerox and printing of confidential matter, printing of question paper for conduct of examination of various universities would be covered by Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended and Notification No. 12/2017-State Tax (Rate), as amended. Thus, as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as amended, ‘services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution’ is exempted from payment of Goods and Services Tax.

 Q.2: The service of printing of question paper, supplied by the applicant to other than ‘educational institutions’ will be covered by Sr. No. 27(i) of Notification No. 11/2017-Central Tax (Rate), as amended, and will attract Goods and Services Tax @ 12% (CGST 6% + SGST 6% or IGST 12%).

Q.1: Whether such service is taxable or exempt? 

Q.2: If the service is taxable, then what will be the time of supply? 

Q.3: If the service is taxable, then whether Tax is payable under Reveres charge or under Forward charge mechanism? 

Q.4: As both owners are registered under GST, separately, is it appropriate to disclose all receipts on applicants' registration number? Q.5: Whether separate registration Under GST is required by joint name?

Q.1. Whether the Applicant qualifies as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017? 

Q.2. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on manpower supply services received by the Applicant? 

Q.3. Whether Entry No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017, as amended from time to time, is applicable on bus (electrically operated or not) rental/ hire services received by the Applicant?

Q.1: Whether GST is applicable on transfer of plot (along with building structure on it) which is on long term lease from MIDC? 

Q.2: In our given case, whether GST is applicable?