Authority for Advance Ruling (AAR)

1.Whether the activities undertaken by the applicant in partnership with UNICEF amounts to supply under GST?
2.Weather the said supply is exempted under GST?

We, hereby, uphold the MAAR Order No. GST-ARA-50/2020-21/B-108  dated  01.12.2022 vide which it has been held that the transfer of monetary proceeds by the Applicant to IVL Sweden, will be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under Entry No.1 of Notification 10/2017 - IGST (Rate) dated June 28, 2017. Thus, the appeal filed by the Appellant is hereby rejected.

Can we raise an IGST invoice for supply of services such as installation, testing and commissioning of antennas installed in other States, other than the home State?

Appellate Authority upheld the impugned ruling UP ADRG-14/2022 dated 02.12.2022 passed by the Authority for Advance Ruling against the Appellant.

(i) Under which provision section GST is to be charged on shifting of Transmission Lines on request of NHAI (Contribution work) for widening of road, at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges?

(ii) Under which provision section GST is to be charged on construction and installation of sub-station / transmission lines on behalf of big industries other third parties for power supply (contribution works)., at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges?

(iii) Whether the PSTCL can claim Input Tax Credit on material and services used in above works (either the work done by PSTCL itself or on turnkey basis) as the property remains under the ownership of PSTCL?

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

Whether the services in relation to loading and unloading of imported unprocessed TOOR and WHOLE PULSES and BALCK MATPE qualifies for exemption under serial number 54(e) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

1. Rate of GST applicable on Invoices to be raised by M/s Om Shree Maa Mangala Logistics Pvt. Ltd to M/s XYZ (Foreign Company) on transportation of Goods through rail and treatment of GST ITC ? 

2. Whether the lower rate of GST @ 5% is service specific or service provider specific (i.e. applicable only for transportation by Indian Railways or to any person for transportation through rail)? 

3. If a lower rate @ 5% is not applicable, then can we claim such an amount from M/s XYZ (Foreign Company) as reimbursement without raising Invoices? 

4. Can we raise separate invoice for only Service charges for arrangement of such services?

1. Whether the applicant is eligible to take the ITC on the vendor invoices received towards food served in the canteen?