Authority for Advance Ruling (AAR)

Q. Whether the activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works is exempt under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.? 

Ans. The activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works by the applicant to Nagar Nigam Kota, being a local authority is not exempted under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.

The Applicant has executed an agreement with a Logistics Service Provider for clearance/handling of goods from customs and for storage of imported goods in the warehousing unit of the logistics service provider. The applicant sought for Advance Ruling with regard to the activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ.

(i) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the transaction of assignment of land leasehold rights, consent for assignment etc. comprising of the following payments: (a) Payment(s) to the existing leaseholders (‘Assignors’) for assignment of land leasehold rights (b) Payment(s) for receiving consent from MIDC for transfer of the leasehold rights to the Applicant (in case of leasehold rights acquired from Cavalcade); (c) Recurring lease payment charges payable to MIDC; 

(ii) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the payments made to Assignors towards service of tree cutting, clearance of electrical lines, demolition of existing building structures etc. and such other ancillary activities performed in respect of the leasehold land? 

(iii) Whether the Applicant can avail and utilize the ITC on transactions mentioned in (i) & (ii) above in the year of receipt of service, even though the cloud services from the said plot of land leased will be provided only after the Data Centre is constructed on the said plot at a future date? (iv) If the answer to question (i) is in negative and it is held that restriction on ITC under Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 is attracted, whether ITC attributable to the unexpired period of lease during which no construction activity will be undertaken by the Applicant can be availed and utilized by the Applicant?

They have been engaged in the manufacturing of plastic articles in different sizes used as parts of electric accumulators. The plastic articles sold by them are Rope handle, Vent Plug, Split top, bottom support. They filed Advance Ruling to ascertain the classification of said products.

1. Emkay Global Financial Services Ltd. (hereinafter referred to as “Company”) is a stock broker and has taken a group health insurance policy for its employees. The Company pays the premium amount to the insurance company and thereafter recovers the same from its employees. Whether the activity of recovering premium amount shall be construed as a “business activity” and consequently will the transaction fall under the definition of "supply”? 2. If it is concluded that the above mentioned activity falls under definition of supply and GST is required to be levied on the same will the Company be entitled to claim Input Tax Credit of the GST amount paid by it to the Insurance Company?

Question:- Applicability of GST rate and classification of supply of goods/services in case of sale of space in print media.

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022? 

6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?

The applicant availed input Services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947, fullfilling conditions provided under Section 16 of the COST Act, 2017.They are seeking for Advance Ruling to know whether the Input Tax Credit on such input service are blocked under section 17(5)

The issue is with regard to the differential IGST paid on import of goods consequent upon audit by customs authorities, applicablity of timeline provided under the section 16(4) of CGST Act, eligiblity of Input Tax Credit and documents prescribed for availment of ITC on such differential IOST paid.

The applicant is a Society registered under the Tamil Nadu Societies Registration Act, 1975. The main object of the Society is to carry out research under laboratory and field conditions, non clinical health and environmental safety studies and they sought advance ruling to know whether Notification No. 04/2019 Integrated Tax, issued dated 30 September 2019 shall be applicable on the services supplied by the applicant, i.e., research and development services provided in relation to agro- chemical sector.