Authority for Advance Ruling (AAR)

1. Whether E-rickshaw supplied, without battery by the applicant qualify as electrically operated vehicle for attracting 5% GST rate as per S.No. 242A of the Notification No. 01/2017-Central Tax (rate) dated 28 June 2017.

a.Whether renting of residential dwelling to the students and working women for residential purpose along with amenities and facilities such as food, furniture, appliance, cleaning, security, pest control etc., on monthly rental basis, is exempt under entry No.12 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 or not?

b.If applicant transaction is not exempt, then what is the GST rate?

c.If applicant transaction is taxable, whether applicant can claim ITC on input used for providing taxable service?

a.Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers?

b.Whether similar exemption can be availed under State GST also?

c.Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till date?

i.Whether damages received by the applicant amounting to Rs.1,85,00,000/- from the tenant towards the termination of sub-lease before the agreed upon lock-in period as per the sub-lease deed agreements dated 3rd November 2021 and 11th January 2022 tantamount to supply as per Section 7 of Central GST Act, 2017 and will the amount received towards damages for Rs.1,85,00,000/- as per the settlement agreement dtd: 18-04-2023 to be construed as Consideration for the above supply?

ii.If answer to the above question is affirmative, what is the Rate of GST applicable and what shall be appropriate classification / SAC for payment of GST?

The Applicant is a manufacturer of various Domestic Appliances such as pressure cookers, LPG stoves. Mixers, Grinders etc.

 Whether sending finished goods for the purpose of packing in combi-packs by another registered vendor to be returned to us for eventual taxable supply, tantamount to taxable supply in their hands (at the time of sending for packing) or whether such sending can be treated as sending for jobwork.

The Applicant is a manufacturing company, producing packaging paper Due to expansion/modernization, civil structures were done. Whether input credit on materials used for such civil structures meant for machineries can be availed? If so, what is the procedure under which ITC can be claimed?

1. Whether the service in question falls within the entry Sr. No. 26 of notification No. 11/2017-CE (Rate) dated 28.6.2017, as amended vide notification No. 20/2017-CT (Rate)  dated 30.9.2019 & SAC 9988 (id) & attract GST @ 12% [CGST 6% + SGST 6%]  or otherwise.

1.Whether the amount deposited by the applicant (75%) in escrow account against bank guarantee pending outcome of the further challenge against Arbitral Award or dissatisfaction against DAB decision, is liable to GST under the provisions of CGST Act, 2017?
2.If the answer to first question is in affirmative, then, what shall be the ‘time of supply’ when tax on such DAB/arbitral award is payable to Government exchequer, i.e., whether tax is payable (a) when part amount (75%) is deposited into escrow account pending litigiation, or (b) when complete award amount (100%) is paid to the contractor pursuant to finality of the decision
3.If answer to Question No. 1 is affirmative, whether the applicant is eligible to claim Input Tax Credit (ITC) thereupon?

Application has been withdrawan

1. When sub-lessor charges electricity in additional to rent as per sub-lease agreement for immovable property rented to the tenant based on reading sub-meter is sub-lessor liable to charge and pay GST on electricity charged by it?

2. Can electricity charges paid by sub lessor to the supplier of electricity for electricity connection in the name of the landlord and recovered based on sub meters from different tenant be considered as amount recovered based on sub meters from different tenant be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to supplier of electricity is that of landlord?

3. Can the advance ruling be effective from beginning of the rent agreement date?