Authority for Advance Ruling (AAR)

(i) Application of GST exemption notification No. 12/2017 dated 28.6.2017.

(ii) Applicability of GST rate if any.

1. Whether the services provided to Head Office will attract GST liability?

(i) Whether GST is applicable on the amount representing the employee’s portion of canteen charges recovered/collected by the applicant from its employees and paid to the canteen service provider on behalf of the employee.

(ii) Whether the Company is eligible to take the input tax credit for the GST charged by the canteen service provider for the canteen services for its employees where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948.

Whether supply of scientific and technical instruments, apparatus, equipment to their customer M/s Mahesh Value Products Pvt. Ltd. Is eligible for concessional rate of GST @ 5% as per the Notification No. 45/2017?

1. What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken / to be undertaken to our customer M/s IT, Madras (GST No. 33AAAA13615G1Z6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T (Rate) vide Notification No. 15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%?

1. Applicability of IGST rate on supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare.

2. Applicability of IGST rate on supply of Mattress to any Hostel of Educational Institutions.TN/03/ARA/2023 dt. 28.03.2023

1. Whether the applicant is eligible to avail the benefit of Notification No. 14/2018 – Central tax dted 26.07.2018 as the non-profit association registered under any law engaged for the welfare of farmers vide serial no. 77A, Heading 9995?

2. Whether the doctrine of mutuality as laid down by supreme court in various cases is applicable in our case?

3. It is clear that the Finance Act, 1994 (as amended from time to time) does not abrogate or do away with the doctrine of mutuality. The question that now need to be answered is whether the introduction of GST abrogates or does away with the doctrine of mutuality as laid down by the Supreme Court in various cases.

4. Is the applicant – association a person distinct from the member or a related person?

5. Is there a transaction between the applicant-association and its members which are covered under Section 7(1) (a), (c) or (d) of Central Goods and Services Tax Act, 2017,

Determination of correct classification of RBD Palmolein used as lamp oil

Q. Whether the entry fee collected from the visitors/devotees/pilgrim by the applicant is taxable supply under GST Act? 

Ans- No, the entry fee collected from visitors/devotees/pilgrim by the applicant is covered under charitable activities relating to advancement of religion, hence not taxable under GST Act, 2017.

Advance ruling regarding GST leviability on export of pre-packaged and labelled rice up to 25kgs, to foreign buyer, to exporter on bill to ship to basis i.e. bill to exporter and ship to customs part and to the factory of exporter.