Authority for Advance Ruling (AAR)

1) Whether original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicle by the OEMs as well as the seat manufactures who further sell to OEMs and are sold with me vehicle as an essential and integral of part of seat is classifiable under HSN 9401 as “ Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof other than seats of kind used for aircraft” and is liable to GST @ 18 % vide Sl. No. 435Aunder Schedule III of Notification No.1/2017- Central tax (rate) dt.28.06.2017 as amended by Notification no.41/2017 Central Tax (rate) dt.14.11.2017

Under the GST Provisions, whether activity relating to Sale/Transfer of leasehold Land and building and also to obtain permission for such sale would be taxable?

1. In the instant case the GST as applicable on the upfront called premium amount as a cost of land and building.

2. If answer Yes, then ITC will be eligible to buyer, may be further use against the supply of their manufactured products.

3. Applicability of Notification no- 12/2017 serial No-41 Heading 9972 One-time upfront amount (called as premium, Salami, Cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty Years, or more) lease of industrial plots, provided by the State Government Industrial Development  Corporations or Undertakings to Industrial as GST Tax Nil. The plot was issued by the Noida authority on long terms deed for 99 years.

(i) What is the nature of supply under the contract between the applicant & Airbus [i.e. whether the same will qualify as ‘supply of goods’ or supply of service’]?

(ii) Given the nature of the activities undertaken by the applicant under the contract, what will be the appropriate classification & rate of tax of the said supply?

(iii) What is the value to be adopted for the purpose of payment of GST?

(iv) What will be the time of supply for payment of GST

1. Whether the transfer of leasehold rights in respect of Noida Authority Allotted land from applicant to M/s S.K. Food Equipments Pvt. Ltd. would fail within ambit of supply as defined under section-7 ?

2. Whether the GST is payable on the transfer of leasehold rights in respect of the consideration of Rs.6,60,00,000/- to be received by them from M/s S.K. Food Equipments Pvt. Ltd. for the land allotted by Noida Authority?

3. Eligibility of input tax credit in the hands of M/s S.K. Food Equipments Pvt. Ltd. on the transfer mentioned in question No-1 above.

1) Whether the products referred supra i.e., Mangala Borosan and Mangala G1 are Classifiable under Chapter Heading 3105 as Fertilisers?

 2) If the answer to the question no. 1 is in negative, what would be the appropriate? Classification of the said micronutrient Fertilisers?

1. What is the Correct HSN code to be used for Sterilization Reels and Pouches manufactured by company ?

2. What is the correct rate of GST applicable to Sterilization Reels and Products manufactured by company under the said HSN code ?

Application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act

Whether GST is payable on the consideration receivable on such transfer of lease hold rights or eligible for exemption. If so, what should be the SAC and the rate applicable. 

1.Whether the subsequent transfer of State Industries Promotion Corporation of Tamilnadu Limited's (SIPCOT) allotted lease hold rights in the land from the Applicant to M/s Kanta Flex (India) Private Limited would fall with the ambit of 'Supply' as defined under Section 7 of the Goods and Services Act, 2017?

 2.If yes, what will be the HSN/SAC Code and GST Rate?

(1) Whether exemption is available to the applicant vide entry no. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 when the maintenance charges exceed Rs. 7,500/- per month per member or tax is payable on the entire amount. 

(2) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX.

 (3) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?

The applicant is engaged in manufacture and supply of Stadiometer,Infantometer and other hospital/medical equipments,furniture etc.

(a) Stadiometer being diagnostic medical equipment should be covered in 12% GST Slab?

(b) lnfantometer being diagnostic medical equipment should be covered in 12% GST Slab?