Authority for Advance Ruling (AAR)

Whether the applicant is required to pay GST on “initial advance” of 5% and “interim” advance of 7.5% on Ex works value of goods supplied under “First Contract Agreement” dated 9th February, 2022 with M/s. Singareni Collieries Company Limited.

Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability

1. Which rate has to be taken for Reimbursement of bonus?

2. Whether they have to charge same GST rate as applicable for their main service of Canteen Service also for bonus reimbursement?

3. If they have to charge the same GST rate as like Canteen Service, please specify the provision, on what basis they have to charge 5%, instead of 18 %?

Application filed by M/s. Laxmi Fried Grams Mill, Siddipet is withdrawn.

Whether Input Tax Credit is allowed for construction of shed using pre-fabricated technology?

Is the supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution exempt from GST?

Whether the application is entitled to avail the Input Tax Credit charged on inward supply of Motor Vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods.

Order issued in the 5th reference cited above is declared as void ab initio as per section 104(1) of CGST/TGST Act, 2017 and thereupon all the provisions of CGST/TGST Act, 2017 or the rules made thereunder shall apply to the applicant as if such advance ruling had never been made.

1. What is the rate of GST for supply of goods or services or both?

2. How to determine the liability to pay tax on goods or services or both?

3. Whether the input tax credit on purchase of vehicles and other components is admissible or not?

(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.