Authority for Advance Ruling (AAR)

"Whether the amount of statutory charges, i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant?"

Applicability of provisions of S.No. 3&3A of Table of Notification No. 12/2017 dtd. 28-06-2017 as amended from time to time on services supplied to the company (As mentioned in Sr. No. 14 of the Application)

1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to Goods and Services Tax @ 5%? Further, what would be the most appropriate 4-digit HSN classification under which Robotics Cleaning System (‘RCS’) should be classified, for Goods and Services Tax (‘GST’) purposes.

2. Whether the supply of RCS along with provision of ancillary services (i.e. installations, erection and commissioning services) by the Applicant can be construed as a Composite supply as per Section 2(30) of the Central Goods and Services Act, 2017? If yes, whether the principal supply in case of a Composite Supply can be said to be supply of RCS, chargeable to GST, at the rate determined in terms of Point (a) above?

Whether the services provided under technology license agreement entered into by the applicant will qualify 3s service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual Property(IP) right in respect of goods other than information Technology software” attracting GST @12% or under service accounting code 9983 which inter alia provides for franchise service taxable at the rate of 18%.
(a) Under service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual property (IP) right in respect of goods other than information technology software” as provided under clause (c) of entry 5 os schedule II taxable at the rate of 12% in terms of serial number 17 of Notification No. 11/2017-CT (Rate) dated 28.06.2017.
OR
(b) Under Service accounting code 9983 which inter -alia provides for franchise service taxable rate of 18% in terms of Notification No. 11/2017 -CT (Rate) dated 28.06.2017.

Whether the Applicant can dispatch the commodity of Eucalyptus / poplar wood at the time of supply through delivery challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser.

“Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as “Renewable energy devices and parts for the manufacture of waste to energy plants/ devices”, attracting 5% levy?”

Classification of Polypropylene Leno Bags

1. Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated as exempt supply or the same cannot be treated as composite supply?

2. If not treated as composite supply, is registered person allowed to claim input tax credit of tax paid on procurement of capital goods, inputs and input services related to both taxable supply and exempted supply?”

GST Rates applicable in case of hostel on rent to various boarder.

1. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?

2. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification No.47/ST-2 dated 30  June 2017  issued by Haryana Government ?