Authority for Advance Ruling (AAR)

Applicability of notification & determination of liability to pay tax?

Whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017 – Central Taxes (Rate) liable to CGST at 9%?

1. Tile Adhesive
i. Tile Adhesive for Normal Application
ii. Glass Tile Adhesive
iii. Tile-on-Tile Application
iv. Tile Adhesive for Stone  Heavy Tile  Application

2. Tile Grout
i. Cement based Tile Grout

ii. Epoxy based Tile Grout

Whether in the facts and circumstances of the case, the Applicant is liable to pay Integrated Goods and Services Tax on the testing services provided to its overseas group entities, being a zero-rated supply?

1. What is the classification of the activities transactions carried out by the Applicant Company as mentioned in the statement of facts (Annexure-I). In particular,

• Do these activities / transactions of renting of workwear qualify as "transfer of right to use" of goods (i.e. workwear) by the Applicant Company to its customers in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 ('CGST Act')?

• Alternatively, do these activities transactions qualify as "transfer of right in goods” in terms of entry 1 (b) of Schedule II of CGST Act?

2. What is the nature of the supply based on the facts and circumstances as mentioned in statement of facts (Annexure-I) i.e., renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration? In particular,

• Does this supply qualify as "composite supply" as per Sec. 2 (30) of CGST Act?

• Alternatively, does this supply constitute a "mixed supply" under Sec. 2 (74) of CGST Act?

3.  In the event the answer to question (2) above is that the transaction undertaken by the Applicant Company qualifies as 'composite supply',

(i) What will be the "principle supply" for the purpose of Sec. 2 (90) of CGST Act?

(ii) What will the applicable rate of GST?

(iii) Whether the conclusion (i.e. the transaction is a 'composite supply') will remain the same if in addition to the services covered in question no. 2 above Applicant Company also provides additional service of renting of locker as part of the same consideration?

Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as 'parts for the manufacture of waste to energy plants/devices', attracting 5% IGST or 2.5% CGST and 2.5% APGST.

Whether “Biofos Mono Calcium Phosphate / Di Calcium Phosphate Animal Feed Supplement”, HSN Code No : 23099090, is  classifiable under exempted goods is notified vide Notification No . 02/2017 of Section 6(1) of the Act, the Entry No. 102 falling under Chapter Heading No. 2309?

(a) What is the correct classification HSN code based luminaire in passenger coaches     of     Indian Railways which exclusively works on electric supply of 110/127 Volts.
(b) What is the rate at which such LED lights shall attract GST under notification No. 1/2017- Central Tax (rate) dated 28-06-2017?

1.1 Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to independent customers?

1.2 Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to distinct persons in terms of Schedule I provisions?                                                                  

1.3  If GST is not payable separately on the excess length, whether the Company is required to reverse proportionate credit to the extent of supply such excess length?

The Supplier is not registered as “electricity transmission or distribution utility” as defined under Sr No. 2 (z) of Definitions. Whether providing and supplying of electricity as per terms of agreement and getting reimbursement of the amount from tenants would be liable to GST under CGST/SGST Act and whether benefit under Notification No. 12/2017 CGST (Rate) Sr No. 25 or 09/2017 IGST (Rate) Sr No. 26 would be allowed to them.

What is the nature of Road Usage Charges and Government Fee paid by the Applicant?

Whether Road Usage Charges and Government Fee paid by the Applicant to multiple Government Department’s fall within the category of Exempted Government Services as mentioned under S.No's. 4,5,6,9,23 and 47 of the Exemption Notification and accordingly no GST is required to be paid on such charges under S.No. 5 of RCM Notification?

Whether GST is required to be paid on penalty paid by Applicant on unaccounted stock of RBM on the orders of the DM to Government Departmentunder S.No.5 of RCM Notification?

Whether Vehicles (Pokland, JCB, Dumper, and Tipper) purchased and used by the Applicant in its day to day business activities for movement of goods from one place to another would fall within the defination of Motor Vehicle under the provisions of GST law?

If the answer to the above question is in the affirmative, whether GST paid by the Applicant at the time of purchase or repairs including spares, w.r.t Vehicles(Pokland, JCB, Dumper and Tipper) used by  it movement of goods in its place of business is available as input tax credit?