Authority for Advance Ruling (AAR)

Whether the charges recovered by the applicant from consumers for deposit work activities such as construction and erection of bays, substations, overhead lines and underground cables, for an on behalf of its consumers, under different heads such as material and erection charges, pro-rata charges, supervision charges, proportionate line charges, and registration fees etc. which are incidental and ancillary to principal supply of transmission of electricity are exempt from tax under the GST Acts under Entry No. 25A of Notification No. 12/2017 dtd. 28.06.2017 as introduced by Notification No. 8/2024-CT(R) dtd. 08.10.2024.

a) Whether GST would be leviable on the export of pre-packaged and labelled rice upto 25 kgs to foreign buyer?

 b) Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 kgs to exporter on ‘bill to ship to” basis ie bill to exporter and ship to customs port. Exporter ultimatyely exports the rice to foreign buyer?

 c) Whether GST would be applicable on supply of prepackaged and labelled rice upto 25 kgs, to the factory of exporter. Exporter will export the rice? 

d) Whether GST would be applicable on goods procured from other party at concessional rate of 0.1% (0.05% + 0.05%) as per notification 40/2017 or 41/2017 & export the goods directly to foreign buyers for prepackaged and labelled rice upto 25 Kgs at 5%?

Whether the Input Tax Credit (ITC) of Integrated GST (IGST) paid on the import of goods, where payment to the foreign supplier is deferred beyond 180 days from the date of invoice but made within the time limits permitted under FEMA and RBI guidelines, remains admissible under Section 16 of the CGST Act, 2017, or is required to be reversed as per the second proviso to Section 16(2) read with Rule 37 of the CGST Rules, 2017.

withdrawal

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1) Whether Input Tax Credit (ITC) is eligible on steel reinforcements for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by supplier to bill "Advance Component" of the contract?

1. Whether Consultation service and medicines supplied to out-patients attracts GST? 

2. Can we treat consultation and supply of medicine to outpatient as composite supply? 

3. If the above is a Composite Supply, is a single invoice required, or are multiple invoices with the same registration number sufficient?

1. What is the correct Harmonised System of Nomenclature (HSN) Code for Fly ash bricks made with more than 51% fly ash and how is GST applicable to these bricks under this classification?

 2. What is the applicable GST rate for fly ash bricks containing more than 51% fly ash? Is there any difference in the rate as compared to bricks made with exactly 51% fly ash?

 3. Are Fly ash bricks containing more than 51% fly ash eligible for any exemption or reduced GST rate due to the use of recycled or sustainable materials such as fly ash? 

4. Can a manufacturer of Fly ash bricks with more than 51% fly ash claim Input Tax Credit (ITC) on purchase of raw materials such as fly ash, clay and other materials used to produce these bricks?

 5. Is the sale of fly ash bricks containing more than 51% fly ash used in construction projects, including residential and commercial buildings subject to GST under normal taxation system or reverse charge?

 6. Are Fly ash bricks made with more than 51% fly ash eligible for any special GST exemption or reduced rate when sold to Government or 

7. Public Sector Undertakings (PSU) for public infrastructure projects? Can a manufacturer of Fly ash bricks with more than 51% fly ash opt for GST composition scheme provided the turnover is below the prescribed limit and if so, what would be the implications for the GST rate?

 8. What is the GST rate on fly ash as a raw material used in the manufacture of Fly Ash Bricks and does the GST treatment differ when fly ash constitutes more than 51% of the product?

1) Whether the Applicant can comply with the amended provision of section 2(61) and section 20 of the CGST Act, 2017 as amended by notification 16/2024-Central tax dated 6th August 2024 by following the procedure as stated at para 12 a) to 12 d) of the statement of containing applicant's interpretation of law (Annexure B') in terms of Rule 54(1A) of the CGST Rules, 2017.

 2) Whether the Applicant can continue to receive the Input Service Invoices issued by the Service Provider/Supplier of Service for the Common Input Service (Which are attributable to one or more State/s) in the name of and addressed to Applicant's Regular Registration and subsequently transfer the same in terms of Rule 54(1A) of CGST Rules, 2017 to MRF HO ISD Registration for subsequent distribution of the common Input Tax Credit through ISD Mechanism?

1) Whether Input Tax Credit (ITC) is eligible on fire-fighting system and public health equipment for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by supplier to bill “Advance Component” of the contract?