Authority for Advance Ruling (AAR)

a.  Whether the applicant is required to add the work sites as additional place of business in their GST registration certificate?

 b. If the work site is required to be registered as additional place of business of the contractor then what is the address proof which will be required to be submitted by the applicant? Will the tender document/agreement entered into with Government/Government Authority will suffice as address proof for the purpose of processing the amendment application?

 c. If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? What are the documents that will be required to be carried along with such movement of goods?

 d. There are instances where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction / drinking water supply work contracts. What are the documents which are required to be accompanied along with movement of goods?

a. Whether applicant, who only collects a commission as a percentage of the value of digital gold sold through its platform and the entire sale proceeds are paid directly to seller of Digital gold through an Escrow account would qualify him as an ‘Agent’ for the purpose of GST law and is therefore not covered by applicability of Notification No. 52/2018 – Central Tax, read with Section 52 of Central Goods and Services Tax, 2017 and corresponding state Notification 20/2018 (Karnataka) read with Section 52 of Karnataka Goods and Services Tax, 2017?

 b. Whether applicant is required to obtain registration as an E-commerce operator as per provisions of Rule 12 of Central Goods and Services Tax Rules, 2017?

Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary/ wages and related payments made to the Employees?

1. Whether the vouchers themselves, or the act of supplying them is taxable and at what stage, for each of the three categories of transactions undertaken by the Applicant is Taxable? 

2. If the answer to the above is in the affirmative, what would by the rate of tax and the value of supply at which this would be taxable?

Q. Whether selling Goods of Wooden frames is falling under HSN=44140000? 

Withdrawal of Application

1. Whether Department for Women, Children, Disabled & Senior Citizens is covered under the definition of "industrial consumer or institutional consumer"?3

 2. Whether the goods supplied by the applicant through the Nodal Agency - Hyderabad Agricultural Co-operative Association Limited (HACA) attracts GST?

1. Whether rent received from the Government Social Welfare College Boys Hostel (Govt. SWCBH) is taxable or not?

All India Institute of Medical Sciences is committed to supply quality health and medical Education services, In this regard they have been receiving pure services such as Manpower services, House keeping services and consultancy services from vendors on which GST is charged @18%. 

1. Whether All India Institute of Medical Sciences can claim GST Exemption on pure services received from Vendors?

Determination and of the liability to pay tax on any goods or services or both 
S.No    Product Name

1.      Teicoplanin

2.       Capsofungin

    

M/s. SDCPL the manufacturing of the above products are taxable @ 5% by virtue of entry No.180 ( List -1 Entry No 103 ) 181 , 181A Schedule - 1 of the Notification 01/2017 Central Tax Rate dated 28-06.2017 Drugs and medicines , formulations and Medicaments comes under HSN code 3002 and 3004, respectfully submit that seeking the clarification of the above products are comes under 5% or 12%.

1.What is the appropriate classification & rate of GST applicable on supply of plastic toys under CGST & SGST?

 2. Can the applicant claim ITC in relation to CGST-IGST separately in debit notes issued by the supplier in the current financial year i.e. 2020-21, towards the transactions for the period 2018-19”