Authority for Advance Ruling (AAR)

1.Whether the applicant is entitled to claim input tax credit of the expenses incurred for the general expenses of the Company which are meant for the purpose of business? 

2.Whether the applicant is entitled to enjoy the benefit of the input tax credit based on the square foot & area of usage of the premises? 

3.Whether the provisions of Rule 42/43 of the CGST Rules, read with SGST Rules are not applicable to the claim of the input tax credit of the applicant as the declared tariff of the hotel rooms never exceeds Rs. 7499/- at any time during the year

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”

a.  Whether the contract (excluding works contract service or other composite supplies involving supply of any goods) we are providing as ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ are exempted from both CGST and SGST?

 b. Can we raise the bills to BBMP without CGST and SGST?

 c. Shall we claim the payment for our services received from BBMP towards ‘supply of Teachers and Lecturers to BBMP schools and colleges on outsourcing basis’ as EXEMPTED SUPPLIES in our regular GST filing and ‘CRYSTAL INFOSYSTEMS AND SERVICES GSTIN 29ABCPV2897BZB’ is not liable to pay CGST and SGST to the Government of India? 

d. In order to ascertain taxability under GST for supply of teachers/Lecturers to the schools of BBMP on outsourced basis?

This ruling is issued consequent to the orders of Honourable High Court of Karnataka in Writ Petition No. 1119/2023.

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. 

Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?

 Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.

Q.- Whether GST is payable on Affiliation Charges collected from the Affiliated Colleges by a Govt. University.

Q. Whether Tax payable as RCM under Notification U/s 9(3) of CGST Act,2017 is State Tax due or not under SGST Act,2017.

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022.

Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?

Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.

Rate of tax of hiring of electrical equipment, sprinkler system comprising fire detectors for true ceiling, air conditioning system up to the floor Air Handling Unit with existing ductings and diffusers, DG set emergency power supply as received by the applicant and admissibility of input tax credit thereof.

Application is rejected in absence of any question raised by the applicant.