Authority for Advance Ruling (AAR)

Whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

What would be the classification of printing and supply of (i) text book to JCERT, (ii) ‘Bilingual Parental Calendar’ to JEPC (iii) notebook and (iv) comprehensive Report Progress Card to the Education Department, Government of Assam.

1) Whether original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicle by the OEMs as well as the seat manufactures who further sell to OEMs and are sold with me vehicle as an essential and integral of part of seat is classifiable under HSN 9401 as “ Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof other than seats of kind used for aircraft” and is liable to GST @ 18 % vide Sl. No. 435Aunder Schedule III of Notification No.1/2017- Central tax (rate) dt.28.06.2017 as amended by Notification no.41/2017 Central Tax (rate) dt.14.11.2017

M/s. DRS Cargo Movers Private Limited, Hyderabad, informed that they intended to withdraw their application of Advance Ruling. The request was considered. The application filed by M/s. DRS Cargo Movers Private Limited, Hyderabad was withdrawn as infructuous.

Under the GST Provisions, whether activity relating to Sale/Transfer of leasehold Land and building and also to obtain permission for such sale would be taxable?

1. In the instant case the GST as applicable on the upfront called premium amount as a cost of land and building.

2. If answer Yes, then ITC will be eligible to buyer, may be further use against the supply of their manufactured products.

3. Applicability of Notification no- 12/2017 serial No-41 Heading 9972 One-time upfront amount (called as premium, Salami, Cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty Years, or more) lease of industrial plots, provided by the State Government Industrial Development  Corporations or Undertakings to Industrial as GST Tax Nil. The plot was issued by the Noida authority on long terms deed for 99 years.

(i) What is the nature of supply under the contract between the applicant & Airbus [i.e. whether the same will qualify as ‘supply of goods’ or supply of service’]?

(ii) Given the nature of the activities undertaken by the applicant under the contract, what will be the appropriate classification & rate of tax of the said supply?

(iii) What is the value to be adopted for the purpose of payment of GST?

(iv) What will be the time of supply for payment of GST

1. Whether the transfer of leasehold rights in respect of Noida Authority Allotted land from applicant to M/s S.K. Food Equipments Pvt. Ltd. would fail within ambit of supply as defined under section-7 ?

2. Whether the GST is payable on the transfer of leasehold rights in respect of the consideration of Rs.6,60,00,000/- to be received by them from M/s S.K. Food Equipments Pvt. Ltd. for the land allotted by Noida Authority?

3. Eligibility of input tax credit in the hands of M/s S.K. Food Equipments Pvt. Ltd. on the transfer mentioned in question No-1 above.

1) Whether the products referred supra i.e., Mangala Borosan and Mangala G1 are Classifiable under Chapter Heading 3105 as Fertilisers?

 2) If the answer to the question no. 1 is in negative, what would be the appropriate? Classification of the said micronutrient Fertilisers?

1. What is the Correct HSN code to be used for Sterilization Reels and Pouches manufactured by company ?

2. What is the correct rate of GST applicable to Sterilization Reels and Products manufactured by company under the said HSN code ?

The Applicant is unregistered and engaged in providing Professional Service of Chartered Accountant and currently Senior Partner in B D Jain and Co. Chartered Accountants and renting/leasing  of premises

(a) Whether the Demised premised will be covered in definition of residential

dwelling for the purpose of notification No.05/2022-CentralTax (Rate)

dated 13/07 /2022?

(b)  Out of following which are factors important to include in definition of

residential dwelling?

1. Land use of property by local authorities; or

2. Layout of the property, its structure, whether it is designed for usage

as a residential unit or a commercial unit; or

3. The purpose for which the dwelling is put to use; or

4. How is the plan of the property sanctioned by the local authorities; or

s. The intention of the developer/ owner of the property; or

6. The length of stay intended by the users; or

7. Electricity Bill; and

8. Municipal Tax .