Authority for Advance Ruling (AAR)

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%

Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if the same is supplied after issuance of completion certificate of the apartments.

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.

Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project Implementing Agency”?

Whether the supply being undertaken by the applicant  for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

1) Whether GST is leviable on compensation amounts such as liquaidated damages / trade settlement / damages collected from the customers for non-performing of contractual obligations or breach of the contract? 

2) If GST is leviable on the said activity, what is the HSN Code applicable and the rate of GST applicable for the said activity?

 3) If GST is not leviable on the said activity, does the restriction of input tax Credit of common services under 42 & 43 of CGST/APGST Rules, 2017 will attract?

In case of sale and buyback transactions, whether the input tax credit is admissible in respect of goods purchased from outsourced vendors, when payment is settled through book adjustment against the debt created on outward supplies to these vendors.

Whether supply of services being undertaken by the applicant for removal of hump (silt/ earth/ manure/ sludge etc.) by dredging from Ghumanhera Bridge to Jhatikar Bridge of Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.

Whether supply of services being undertaken by the applicant for removal of hump (silt/ earth/ manure/ sludge etc.) by dredging from Ghumanhera Bridge to Jhatikar Bridge of Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.