Authority for Advance Ruling (AAR)

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,

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.

The applicant is incorporated with an intention to manufacture and supply Precast Manholes and Rises to various government and non government entities.The applicant raised the question that 1 whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?

Q.2 Whether the price to be charged from the recipient i.e. M/s Larsen & Toubro Ltd by the applicant for supply of precast manhole shall be transaction value in terms of Section 15(1) of the CGST / RGST Act 2017?

Q.3 Whether the material which are to be made available free of cost by the recipient and are not within the scope of applicant for supply of precast manhole shall form part of the transaction value for the purpose of levy of tax

1. Whether GST would be applicable on the amount recovered from employees for canteen facility provided to them. 

2. Whether GST would be applicable on the amount recovered from employees for transportation facilities provided to them.

Whether the supply of the aircraft type rating training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses would be covered under Sl.No.66(a) of the Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and Sl.No.66(a) of the Notification No.A.NI.-2-843/XI-9(47)/17-U.P.Act-1-2017-Order-(10)-2017 dated 30-06-2017, and thereby, exempted from levy of Central Goods and Service Tax and Karnataka Goods and Service Tax.

The applicant is involved  business of operation, management and development of the airport question is raised that Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (“RSGST”) ?

2. Whether the transfer of business by Airports Authority of India to M/s. Adani Jaipur International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz RSGST?

3. Whether the transfer of business by M/s. Airports Authority of India to M/s. Adani Jaipur International Airport Limited is covered under the Entry No. 2of the exemption notification No 12/2017 – Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017?

4.  If the answer is negative, then whether GST is leviable on the transfer of  Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by M/s. Airport Authority of India to the M/s. Adani Jaipur International Airport Limited?

5. Whether the aforesaid transfer of asset be treated as services and the classification for the same?

6. Whether the concession fees paid by M/s. Adani Jaipur International Airport Limited to M/s. Airports Authority of India be treated as consideration for transfer of business?

7. Whether GST is applicable on Monthly/Annual concession fees charged    by the Applicant on the M/s. Adani Jaipur International Airport Limited? If Yes, What rate?

8. Whether GST is leviable on the invoice raised by the Applicant for reimbursement of the salary/ staff cost on M/s. Adani Jaipur International Airport Limited?  If yes, at what rate ?

9. Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the Applicant from M/s. Adani Jaipur International Airport Limited?  If yes, at what rate?

10. Whether any reversal is required in accordance with section 17 (2)/ (3) of  CGST Act viz-a-viz RGST Act?

a. Whether the transaction of transfer/sale of one of the independent running business divisions of the Applicant, namely, "business of providing / supplying of engineering services primarily relating to semi-conductor services" as a whole, along with all the assets and liabilities of the independent business division on a going concern basis, in terms of business transfer agreement dated 27.06.2022, entered into by the Applicant with M/s. Tessolve Semiconductor Private Limited, located at No.31/2, Phase-II, Electronic City, Bengaluru-560100, constitutes a transaction of "supply" under Section 7 of the CGST/SGST Acts?
b. If, the answer to the above question / point is in affirmative, whether the transaction constitutes supply of taxable goods or taxable services or both? And would be the time of supply, value of supply and rate of tax applicable to such supply?
c. If, the answer to the First and Second questions are in affirmative, whether the recipient i.e., the purchaser/transferee of the business as a whole is entitle to claim the credit of the "input tax" paid on the said transaction?
d. Whether the GST rate mentioned in Sl.No.2 of the Notification No.12/2017-Central Tax (Rate), dated 28th June, 2017 is applicable to the applicant?

"Whether the supply of goods from the Applicant to the overseas customer is taxable under GST as a zero rated supply or not?"

1. Whether the supply of services by the applicant to M/s. Andhra Pradesh State Irrigation Development Corporation Limited is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021- Central Tax (Rate), dated 31st December, 2021; 

2. If the supplies in question are covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021, r/w. Notification No. 22/2021- Central Tax (Rate), dated 31st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies made w.e.f. 01-01-2022 until such notification is applicable;

 3. In case if the supplies in question are not covered by the notification stated supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022 until such notification is applicable; AND