Authority for Advance Ruling (AAR)

Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? 

1.  Whether the freight charges recovered by the Applicant under the aforesaid 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 aforesaid 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. 12/2017 - State Tax (Rate) no. MGST 1017/C.R.103 (11)/ Taxation-1 dated 29 June 2017. 

Determination of GST liability by deciding principal supply of the composite supply qua maintenance contracts executed between the customer and the Applicant. 

1. Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under  SGST/CGST Act ?

   2. If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST? 

GST Rate of Tax on-              

(i) Rejected wheat Seed     (ii) Rejected Paddy Seed

Tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway.

Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), or, alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the Contract Bottling Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. Brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus?

Taxability on delayed payment charges on reimbursement of amount by client to applicant, where client failed to pay amount paid to stock Exchanges for purchase of securities with T+1 (Trading day plus one day) under SEBI regulation norms and deducted by Stock Exchange from Applicant’s account being purchase consideration of securities which are neither goods nor services under GST.

(i) Whether a contract can be treated as Composite Contract under GST if it involves making of supply of goods and services which are inter- connected and inter- dependent on each other even though BOQ mentions separate value of goods and services.

(ii) Whether a pre GST period contract can be treated as Composite Contract in GST even though there was separate Sale and Service billing in Pre- GST period

(iii) Whether contract for designing, installation and setting up of Automatic fare collection, system for Lucknow Metro Project shall amount to a Composite Contract with Principal Supply being Supply of Service or Work Contract.

(iv) GST rate to be charged on LMRC Project i.e. Whether 18% or 12% to be charged after considering Rate Change Notification No. 1/2018- Integrated Tax (Rate) dated 25/01/2018 and all other provisions of GST Laws.

Whether non Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5mm, used for packing sugar (sugar bag), Flour (Flour bag), Food grain (Grain Bag) and other similar bags are classifiable under Tariff Heading 6305 or heading 3923 of the Customs Tariff Act and (ii) what is the rate of GST on such non laminated bags manufactured by the applicant.