Authority for Advance Ruling (AAR)

i.Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ?
ii.What is the value on which the applicant is liable to pay GST ?

One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ?

Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply?

Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017.  Therefore the issue/s before us to decide are

a. Whether the Applicant qualifies as clinical establishment?

b. Whether the services provided by the applicant qualifies to be health care services?

“Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?”

2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?”  

a)Supply of Resturant And lodging servcies to employees ,customers,visitors & gusets of SEZ units in karnataka.

b) "Exemption to SEZ units located in state of  Karnatka. a) Section 7(5) (b) of the IGST Act :treats supply of Goods /Services to or by  SEZ as a deemed Interstate  supply     b) Section 16(1) (b) of the IGST Act : defines the term "Zero rated Supplies " to include Exoprts and supply of goods/Services to SEZ's

c) & e)Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017.
b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.
Supply in terms of Section 2(30) of CGST Act, 2017  

Whether supplies of power solutions, including UPS, servo stabiliser, batteries etc. can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”)?

Whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017 ?