Authority for Advance Ruling (AAR)

a.    Whether “Wooden handle” is exempted from GST which is manufactured by handi craft industries from Chanapattana, Karnataka? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

a.    CGST and SGST rates as on powder coating for customers materials-use of phosphating chemicals and epoxy-polyester powder for aesthetic purpose. 

b. CGST and SGST rate as on phosphating for customers materials- use of phosphating chemicals for corrosion prevention 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

a.    What is the classification of service provided in accordance with Notification No.11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Karnataka to us for which royalty is being paid?

 b. Whether the said service can be classified under the 9973 specifically under 997337 as Licensing services for the right to mining including its exploration and evaluation or as any other service?

 c. Whether service provided by state Government of Karnataka is governed by the applicability of Notification No 13/2017-CT (Rate) dated 28.06.2017 under entry number 5 and whether we are taxable person in this case to discharge GST under reverse charge mechanism or whether given service is covered by exclusion clause number (1) of entry 5 and state Government of Karnataka is liable to discharge GST on same

 d. Whether royalty paid in respect of mining lease can be classified under “Licensing for the right to use minerals including its exploration falling under the Heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer in goods?

The application filed by the Applicant for Advance Ruling disposed off as withdrawn

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

1) What is the value of the “Deposit Contribution Works” that must be adopted by the Applicant on the Self-Execution Schemes for the purposes of paying applicable taxes under the Central Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Act, 2017. 

2) Should the value adopted by the Applicant for “Deposit Contribution Works” for the purpose of discharging applicable Goods & Services Tax be |restricted to the “Establishment and Supervision Charges” & other charges if applicable that the Applicant charges for and receives in the case of the self-execution scheme

Whether in the Given facts and circumstance, value of material and cost of execution work for installation of lines will be included in the value of supply for determination of taxable value under GST where all such cost are born by the recipient of service and the applicant charge only supervision charges.

1. Under which HSN code the non-Edible to be Classified? 

2. Whether notification no. 09/2022-Central Tax (Rate) dated 13-07-2022 issued under the provisions applicable on the applicant?

1.1 Does the health insurance services provided to Tamil Nadu State Government (TNSG) by the Applicant is exempted from GST under the Serial Number 40 of the notification no.12/2017- Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification (hereinafter jointly referred to as “the Notification”) 1.2 If the Insurance services by the Applicant are held as exempted under Question 1.1 above, then consequently, is reinsurance of the health insurance policy also exempt in accordance with Serial no.36A of the notification 12/2017?