Authority for Advance Ruling (AAR)

1.Whether the deduction of a nominal amount made 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 CGST Act, 2017 and GGST 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 catering services?

Withdrawn

1. Whether GST is liable to be discharged on the portion of the amount recovered by the Applicant from its employees towards the canteen facility provided to the employees? 

2. Whether GST is liable to be discharged on the transportation facility provided by Applicant to its employees? 

3. Whether the Applicant is eligible to avail input tax credit of the GST charged by the canteen service provider for the canteen facility provided to its employees?

a)  Whether services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable for GST ?

a) HSN code for Honey bee feeds. 

b) Rate of Tax, if applicable.

 c) Other details if any for specific product.

a) What is the classification of goods and/or service for the supply of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL?

 b) What is the applicable HSN code on such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

c) What is the applicable rate of tax under the Central Goods and Services Tax Act, 2017 and Karnataka State Goods and Services Tax Act, 2017 on the such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

1.Whether in view of the given facts and circumstances the activity of providing services of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges on principal to principal basis would qualify as ‘intermediary’ as defined under Section 2 (13) of the Integrated Goods and Services Tax Act, 2017 or whether the same would be considered as an independent service of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges? and/ or

 2. Whether in view of the given facts and circumstance the activity of the Applicant would be liable to levy of GST or would qualify as ‘export of services’ in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017?

Whether consider the above said GST amount of Rs, 13,94,702 as a input tax credit and eligible for utilization.?

Whether ITC is admissible on the "Rotary Parking System" falling under HSN Code 8428.

Whether, in the facts and circumstances of the case, GST is leviable on the sale of Applicant's goods warehoused in a third party Free Trade Warehousing Zone (“3PFTWZ”) on “as is where is” basis to customer who clears the same to bonded warehouse under MOOWR Scheme?