Authority for Advance Ruling (AAR)

a.Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers?

b.Whether similar exemption can be availed under State GST also?

c.Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till date?

The Applicant is a manufacturer of various Domestic Appliances such as pressure cookers, LPG stoves. Mixers, Grinders etc.

 Whether sending finished goods for the purpose of packing in combi-packs by another registered vendor to be returned to us for eventual taxable supply, tantamount to taxable supply in their hands (at the time of sending for packing) or whether such sending can be treated as sending for jobwork.

The Applicant is a manufacturing company, producing packaging paper Due to expansion/modernization, civil structures were done. Whether input credit on materials used for such civil structures meant for machineries can be availed? If so, what is the procedure under which ITC can be claimed?

1. Whether the service in question falls within the entry Sr. No. 26 of notification No. 11/2017-CE (Rate) dated 28.6.2017, as amended vide notification No. 20/2017-CT (Rate)  dated 30.9.2019 & SAC 9988 (id) & attract GST @ 12% [CGST 6% + SGST 6%]  or otherwise.

1.Whether the amount deposited by the applicant (75%) in escrow account against bank guarantee pending outcome of the further challenge against Arbitral Award or dissatisfaction against DAB decision, is liable to GST under the provisions of CGST Act, 2017?
2.If the answer to first question is in affirmative, then, what shall be the ‘time of supply’ when tax on such DAB/arbitral award is payable to Government exchequer, i.e., whether tax is payable (a) when part amount (75%) is deposited into escrow account pending litigiation, or (b) when complete award amount (100%) is paid to the contractor pursuant to finality of the decision
3.If answer to Question No. 1 is affirmative, whether the applicant is eligible to claim Input Tax Credit (ITC) thereupon?

Application has been withdrawan

(i) Do we have to pay tax under Reverse Charge Mechanism u/s 9(3) or 9(4) for lease renewal amount payable to SMC ?

(ii)  Do we have to pay tax under Reverse Charge Mechanism u/s 9(3) or 9(4) for premium on lease renewal amount payable to SMC ?

(iii) Will collection made from shareholders/shop owners for making payment of lease and lease premium amounts be considered as supply and GST under forward charge is applicable on the same?

(iv) What will be the effect of circular no. 101/20/2019-GST dated 30.4.2019 on the transaction? Will it exempt the applicant from payment of tax under Reverse Charge Mechanism?

(v) If answer to question no. (iii) is in affirmative, then will applicant’s shareholder/shop owners who are reimbursing the lease and lease premium amount get ITC of the GST charged by the applicant?

1. When sub-lessor charges electricity in additional to rent as per sub-lease agreement for immovable property rented to the tenant based on reading sub-meter is sub-lessor liable to charge and pay GST on electricity charged by it?

2. Can electricity charges paid by sub lessor to the supplier of electricity for electricity connection in the name of the landlord and recovered based on sub meters from different tenant be considered as amount recovered based on sub meters from different tenant be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to supplier of electricity is that of landlord?

3. Can the advance ruling be effective from beginning of the rent agreement date?

For non-consideration of favourable ruling with similar facts by the same Authority in the order.

1. Whether the upfront amount charged by the Applicant (as lease Premium) for granting long-term lease of ninety years, in respect of allotment of plots to the industrial units or the developers, for the development of industrial infrastructure in the notified industrial town of NOIDA, such as for residential, commercial, retail, hospital, logistics etc. is exempt from payment of GST in terms on Entry No 41 of Notification No 12/2017-CT (Rate) dated 28-06-2017 (as amended by Notification No 32/2017-CT (Rate) dated 13-10-2017 and Entry No 41 of Notification No KANI-2-843/XI-9(47)/17 (UPGST-Rate) dated   30-06-2017 ?

2. Whether the upfront amount charged by the Applicant (as lease premium) for granting long-term lease for ninety years is in the nature of transaction for sale of land and therefore outside the scope of levy of GST?