Authority for Advance Ruling (AAR)

The applicant has entered into a Grant agreement with the food and agriculture Organization of the United Nation and sought advance ruling for the grant from food and agriculture organisation cones under supply or not in accordance with the provisions of the GST Act.

1.Whether or not a manufacturer is eligible to take ITC on the capital goods in the form of wires/cables electrical equipment etc used for transmission of electricity from power station of the DISCOM to the factory premises of the registered person which are installed outside factory premises as per rules and policy of GETCO, Government of Gujarat Electricity distribution company

1. Whether the professional services for assistance in filing of corporate tax returns provided to BWSSB is an exempt supply as referred in Sl No.3 (chapter 99) of table mentioned in Notification 12/2017 Central Tax (Rate) dated 28 June 2017?

i.  The Company recovers joining bonus and retention bonus on account of employee’s inability to serve the organization (or a particular department, in case of retention bonus) for a pre-agreed period. The applicant wishes to seek clarity whether GST would be applicable on recovery of such bonus? 

ii. Whether GST would be applicable on recovery of work from home one-time setup allowance paid to employees in case where the employees exit before serving the pre-defined period from the payout date?

 iii. Whether GST would be applicable on recovery of amount paid as financial assistance to employees under Tuition Assistance Program (TAP) policy in case where the employee exit before serving the pre-agreed period in the organization?

Whether rent received from the Department of Social Welfare is taxable or not?

1. Whether the deduction of a nominal amount by the Applicant from the salary of the employees who are availing the facility of food provided in the factory premises would be considered as a “Supply of Service” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017? 

2. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees? 

3. Whether ITC to the extent of cost borne by the applicant is available, to the Applicant on GST charged by the Canteen Service Provider for providing the catering services?

1.  Whether the Bruhat Bengaluru Mahanagra Palike, Banglore are exempt from GST for obtaining security services on outsource basis from security agency as per the pure services under 12th schedule to Article 243-W of the Constitution and under 11th schedule to Article 243-G?

a.    Input eligibility on renting of commercial Property.

 b. Applicability of RCM on freight inward.

 c. How to set off Input and Output in a situation where the Applicant is having more than one business done under the same GST Number?

1 Notification No. 66/2017 will applicable for turnkey contract? 

2. Is GST payable on advance received against supply portion in Turnkey contract..?

 3. Identification of rates for supply and service separately under single contract can be read as divisible contract …?

Whether GST under reverse charge mechanism on issuance of corporate guarantee is payable one-time or on periodical basis, considering that the guarantee has been issued only once and is valid for specified period of time without requirement of any periodical renewal in terms of Rule 28(2) of the CGST Rules