Authority for Advance Ruling (AAR)

1)    Whether the supply of services by  the applicant, of ‘transfer by way of lease’ of vacant plots of ‘Maharashtra State Government owned lands’ or  ‘privately owned lands acquired under the Land Acquisition Act, 1894 by the Maharashtra State Government’ vested in CIDCO, to: (a) Navi Mumbai Municipal Corporation(‘NMMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as:
(i) Indoor Recreation Centre,
(ii) Slaughter House;

(b) Panvel Municipal Corporation(‘PMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as:
(i) PMC Ward Office(s),
(ii) PMC Commissioner’s residence, and
(iii) PMC Mayor’s residence; can be said to covered within the scope of entry at Sr.  3 or any other entry of the Notification  12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification  32/2017-Central Tax (Rate) dated 13.10.2017, 47/2017-Central Tax (Rate) dated 14.11.2017 further amended by Notification  02/2018-Central Tax (Rate) dated 25.01.2018 read with parallel notifications issued under the MGST Act, 2017? Please note that each allotment of plot for specific use would be a different transaction of supply of service by CIDCO.

Whether the firm is liable to take registration under sec 24 or is exempted from registration under sec 23?

1.Whether certain customized lifestyle goods procured by BMW India either from a third party local supplier or imported from outside India for supply of goods during promotion/marketing events organized by the company will qualify as used in the course or furtherance of business in term of the provisions of the Central Goods and Services Tax Act, 2017 (“CGST Act”)?
2.Whether the company is eligible to avail input tax credit for such goods supplied under the marketing events in terms of the CGST Act, 2017?

1.What is the rate of tax and HSN Code for non-woven bags made of polypropylene value below Rs. 1000 per unit?
2.Does it fall under Chapter 63 Heading 6305?

Sr. No. 72 of Not. No. 12/2017 Central Tax(Rate), dated 28-06-17 issued by the Central Government under CGST Act, 2017 and exemption provided under Sr. No. 72 of Not. No. FA-3-42/2017-1-V(53) dated 30-06-2017  issued by the Madhya Pradesh Government under M.P. Goods & Services Act, 2017 is applicable for the applicant?

The applicant as whether the activity of building and mounting of the body by the applicant on the chassis provided by the Principle will result in supply of goods under HSN 8707 or supply of services under HSN 9988 taxable @ 18% irrespective of end use by the principle who shall effect the sale of Bus.

1. Whether the input tax credit availed by the applicant in respect of capital goods received prior to 01 July 2017 is admissible to the applicant?

2. Whether while determining the liability to pay tax on the outward supplies made by the applicant, the applicant can adjust the input tax credit in respect of the capital goods procured by it prior to 01 July 2017?

Applicable GST Rate on operating gaming zone in one of leading malls in Mumbai?

a) Whether room rent and food supplied in the room constitute mixed supply? If yes what is the rate of GST on such supply or otherwise?

b) The company supplies food in a day out package along with sports activities, whether it constitutes mixed supply? If yes what is the rate of GST otherwise?

c) If any person avails restaurant facilities only, what is the percentage of the GST ?

d) The Corporates book rooms/halls for their meeting & other occasions and food is supplied as a complimentary, whether it constitutes mixed supply? If yes what is the rate of GST ?

e) If Food is supplied along with liquor, what is the rate of GST ?

f) If Food & liquor is supplied to the room, what is the rate of GST ?

g) If food, liquor, along with accommodation and sports services, does it constitute mixed supply.  If yes, What is the rate of GST ?, otherwise what is the GST rate ?

h) In case the company provides accommodation services, food services and sport services, whether is it eligible to take Input tax Credit on food items, maintenance activities and other incidental expenses?

i) If company eligible to take input tax credit on food items, where it constitutes mixed supply?

j) The company also runs Ayurvedic SPA Clinic. If ayurvedic Treatment is included as part of the package, what is the rate of GST?

k) If soft drinks are supplied along with food, Whether it constitute mixed supply? If yes, what is the GST rate; otherwise, What is the GST Rate?

l) If soft drinks are provided in a day out package, what is the GST rate?

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 13-03-2019

Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed.

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-04-2019.