Authority for Advance Ruling (AAR)

Whether the contract from Nagpur Environmental Services Ltd (NESL) Nagpur (a 100% subsidiary of the Nagpur Municipal Corporation, Nagpur) for providing services for the management of Non-Network Tanker with the help of GPRS system at Nagpur would be exempt from GST since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority,

Whether notifications relating to TDS apply to supply of waste management service to a municipality.

Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029.

Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

1. Whether online tendering to be considered as Supply of Goods or Supply of Services.

2. Whether offline tendering to be considered as Supply of Goods or Supply of Services.

3. Under which tariff head the Online Tendering should get taxed.

4. Under which tariff head the Offline Tendering should get taxed.

5. If tendering is service then whether it will be considered as administrative service or specific service.

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integreted Tax (Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the WB Fisheries Corpn Ltd.

Whether the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to Zero rated supply'?

Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-.

(a) Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services?

(b) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017 CTR dtd. 28-06-2017 as amended by Notification 31/2017 CTR dated 13-10-2017, then benefit of S.No. 66 of Notification 12/2017 CTR dated 28-06-2017 is allowable as amended by Notification No. 2/2017 CTR off 25-01-2018; or

(c)If it is supply of goods, then question paper should be treated as exempted goods at S.No. 119 of exempted list at NIL rate of tax under chapter heading / sub heading of 49011010 of “printed books including Braille books”; or

(d) It should be covered by schedule I at S. No. 201 liable to tax at 2.5 CGST under “brouchers, leaflets and similar printed matter, whether or not is single sheets”.