Authority for Advance Ruling (AAR)

1.Whether, preferential location charges (‘PLC’)
collected along with consideration for sale of properties attracts a GST rate of 12% or 18%- where sale/ transfer of constructed property has taken place before issuance of completion/ occupation certificate (‘CC/OC’)?
2.Whether, PLC collected along with consideration for sale of properties attracts a GST rate of 5% or 18% where sale/ transfer of constructed property has taken place before issuance of CC/OC under new projects which commence on or after 1st April, 2019?
3.Whether, PLC collected along with consideration for sale of properties is outside the scope of supply where sale/ transfer of constructed property is entered into by the Applicant after issuance of CC/OC?
4.If as per above questions, PLC attracts concessional rate of tax/ exemption (whether 12% or 5% or nil as the case maybe,) whether, in the facts and circumstances of the case, Applicant/ or its customers can claim adjustment/ refund of the excess GST amount paid as (18% less 12%) or (18% less 5%) or (18% less Nil), as the case may be, on such charges?
5.In case differential prices are charged for sale/ transfer of different properties/ units in a real estate project due to various commercial factors such a location of apartment etc., whether GST can be charged on whole price at  the similar rate i.e. 12% (in case of sale before issuance of CC/OC)/ 5%) (in case of sale before issuance of CC/OC under new projects which commence on or after 1st April, 2019)/ Nil (in case of sale after issuance of CC/OC)?

a) Whether the applicant is required to be registered under the GST Act?

b) If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered?

c)  Whether the notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable to Commission Agents of APMC?

d) If the answer to the above question is negative, then to whom does this Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable and under what circumstances the aforesaid notification is applicable? e)    Whether the Dry Chilly is covered under the definition of agriculture produce?

f) If the answer to the above question is negative, then what kind of produce the dry chilly is? What is the HSN Code of Dry Chilli and what is the rate of GST on Dry Chilli?

Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager?

Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?

1. Whether the company is eligible to take input tax credit as ‘inputs/capital goods’ or ‘input services’ of the items enlisted in Annexure-4 of this application in terms of Section 16 and 17 of the CGST/ KGST/ IGST Act?  Additionally, whether the capital goods and inputs constitute plant and machinery of the Applicant which are used in the business of Manufacturing Cement and hence not blocked input tax credit under section 17(5) of the CGST/ KGST/ IGST Act?

2. Whether the Applicant Company is permitted to avail the entire input tax credit of the enlisted items in Annexure 4 of this application, being used towards the electric energy generated from the captive power plant and transmitted to the cement manufacturing plants which are physically located at distinct locations within the State of Karnataka in terms of section 17(1) and 17(2) of the CGST/KGST/IGST Act and subsequently utilize the same for payment of output tax on cement sold by the Applicant?

3. Whether the applicant company is required to reverse input tax credit on the electric energy generated by it at its plant and banked with the KPTCL, GESCOM & HESCOM and which is unutilized at the end of sic months from the date of banking and is deemed to be consumed by KPTCL, GESCOM and HESCOM at the end of six months?

Whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business?

Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST?

(a) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services?
(b) Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law?

i. Whether, in the facts and circumstances of the case, the services rendered by the applicant under cash & carry model are in the nature of ‘services provided by canteen’ as per Sl. No. 7(i) or ‘outdoor catering services’ as per Sl. No. 7(v) of Notification No. 11/2017 – Central Tax (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017]?
ii. If the services supplied by the applicant under cash & carry model are classifiable as ‘services provided by canteen’, whether, CGST (‘Central Goods and Services Tax’) & KGST be chargeable at the rate of 2.5% in terms of entry 7(i) of the notification No. 11/2017-CT (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017]?

a) Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017?

b) Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313?