Authority for Advance Ruling (AAR)

M/s. Ramagundam Fertilizers And Chemicals Limited is paying GST TDS on the payments made to the supplies on all the taxable supplies in compliance with Section 51 of the CGST Act, 2017. Further, the applicant is not availing the exemption under provisio to the Notification No. 73/2018 on the supplies made by the applicant to any other notified person.

1. Whether the applicant can be classified under notified persons under section 51 of CGST ACT 2017 read with Notification No. 33/2017 dated 15 September 2017?

 2. Whether the applicant is liable to pay GST TDS by deducting it from the consideration payable to the Supplies? 

3. Whether the exemption notification is applicable for the transactions undertaken by the applicant if other applicable conditions remain satisfied?

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.

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

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.

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 transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

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 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.

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.