Authority for Advance Ruling (AAR)

1. Whether Department for Women, Children, Disabled & Senior Citizens is covered under the definition of "industrial consumer or institutional consumer"?3

 2. Whether the goods supplied by the applicant through the Nodal Agency - Hyderabad Agricultural Co-operative Association Limited (HACA) attracts GST?

1. Whether rent received from the Government Social Welfare College Boys Hostel (Govt. SWCBH) is taxable or not?

All India Institute of Medical Sciences is committed to supply quality health and medical Education services, In this regard they have been receiving pure services such as Manpower services, House keeping services and consultancy services from vendors on which GST is charged @18%. 

1. Whether All India Institute of Medical Sciences can claim GST Exemption on pure services received from Vendors?

Determination and of the liability to pay tax on any goods or services or both 
S.No    Product Name

1.      Teicoplanin

2.       Capsofungin

    

M/s. SDCPL the manufacturing of the above products are taxable @ 5% by virtue of entry No.180 ( List -1 Entry No 103 ) 181 , 181A Schedule - 1 of the Notification 01/2017 Central Tax Rate dated 28-06.2017 Drugs and medicines , formulations and Medicaments comes under HSN code 3002 and 3004, respectfully submit that seeking the clarification of the above products are comes under 5% or 12%.

1.Whether the applicant is entitled to claim input tax credit of the expenses incurred for the general expenses of the Company which are meant for the purpose of business? 

2.Whether the applicant is entitled to enjoy the benefit of the input tax credit based on the square foot & area of usage of the premises? 

3.Whether the provisions of Rule 42/43 of the CGST Rules, read with SGST Rules are not applicable to the claim of the input tax credit of the applicant as the declared tariff of the hotel rooms never exceeds Rs. 7499/- at any time during the year

1.Whether GST is liable to be discharged on the portion of the amount recovered by the applicant from its employees towards the canteen facilities provided to them? 

2. Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to its employees?

 3. Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to employees on deputation and on business travel and temporary workers?

 4. Whether applicant is eligible to avail input tax credit in respect of the inputs i.e. equipment and kitchen utensils utilized for providing canteen facilities to its employees?

1.What is the appropriate classification & rate of GST applicable on supply of plastic toys under CGST & SGST?

 2. Can the applicant claim ITC in relation to CGST-IGST separately in debit notes issued by the supplier in the current financial year i.e. 2020-21, towards the transactions for the period 2018-19”

a.  Whether the contract (excluding works contract service or other composite supplies involving supply of any goods) we are providing as ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ are exempted from both CGST and SGST?

 b. Can we raise the bills to BBMP without CGST and SGST?

 c. Shall we claim the payment for our services received from BBMP towards ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ as EXEMPTED SUPPLIES in our regular GST filing and ‘CRYSTAL INFOSYSTEMS AND SERVICES GSTIN 29ABCPV2897BZB’ is not liable to pay CGST and SGST to the Government of India? 

d. In order to ascertain taxability under GST for supply of teachers/Lecturers to the schools of BBMP on outsourced basis?

This ruling is issued consequent to the orders of Honourable High Court of Karnataka in Writ Petition No. 1119/2023.

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. 

Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?

 Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.