Authority for Advance Ruling (AAR)

The applicant is in the process to commerce E-Commerce portal for providing various services of unorganised sector to the industrial, commercial and household customers such as plumber, mechanic, beautician, accounting services etc.,Web application and website of the applicant would work as a platform to aggregate the freelancers who provide such services.

1 .Whether the benefits and applicability of supply mentioned at Sr. No. 2 of the Notification No. 48/2017 is applicable only where a new unit is installed OR is also applicable when the unit is already running and there is enhancement or modernization of capacity of the unit i.e. the supply at Sr.No. 2 of the  Notification No. 48/2017. It is also applicable for expansion of production capacity?

Whether the supply of medicines and allied items through the pharmacy of the hospital run by the applicant hospital and exclusively for the inpatients of the hospital attracts liability under GST.

What is applicable rate of Tax on supply of dry dates?

Whether the amount which is shared by new person to the old person from the receipts of Health Care services attracts GST in the hands of old person.

Classification and applicability of GST on sale of rejected paddy seeds which is not fit for human consumption and could be used for industrial usage, Cattle feed production, Manure production etc.

Whether the prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under GST Act,2017.

1.Whether the works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017 Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

2. "Whether the reimbursement of manpower service provided as a part of operation and maintenance in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no.22/2021 dt 31.12.2021?"

3. "Whether pure services provided to KUIDFC in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi city, Karnataka continue to be exempt under Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

1. Whether the Applicant satisfies the definition of an e- commerce operator or not?
2. Whether the supply by the service provider to his on the Applicant's computer application amounts to supply by the Applicant?
3. Whether the Applicant is liable to collect and pay GST on the supply of goods or services supplied by the service provider or not?

1.Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, Advertisement expenses, Commission, Professional expenses and other like expenses subject to Section 16 to 21 and rules 36-45 of CGST Act and Rules 2017?
2.ITC is allowed to be claimed on Capital Goods under Marginal Scheme subject to Section 16 to 21 and rules 36-45 of CGST Act and Rules 2017?

Applicability of GST for reimbursement of tree cut compensation and land compensation amount paid to farmers and land owners during the course of execution of work.