Authority for Advance Ruling (AAR)

1. What is the present position for levy of GST on hostels for poor and middle class students run by charitable Trusts? 

2. What is the present position for levy of GST on hostels for High class students run by charitable Trusts?

 3. What is the yardstick to classify the students as Poor, Middle and High class? 

4. What is the position for levy of GST if one college accommodate the students of another College, Please note both Colleges are Charitable Institutions. Is it taxable or exempt Service? The agreement for Hostel accommodation has been entered into between the two Colleges and one College make the payment to the other College. There is no agreement between the Service Provider and the accommodated Students and no separate bills/receipts will be issued to them. Bill will be raised only in the name of College whose students are accommodated. If it is exempt whether the same is exempt with effect from 15.07.2024 as per Notification No.4/2024-CT(R) dated 12.07.2024

 5. Similarly what is the position for levy of GST for the food supplied to Hostel students of another College residing in this College? Please note both colleges are Charitable Institutions. Is it taxable or exempt service? The agreement of Food Supply has been entered into between the two Colleges and one College make the payment to the other College. There is no agreement between the Service Provider and the accommodated Students and no separate bills/receipts will be issued to them. Bill will be raised only in the name of College whose students are accommodated. If it is exempt whether the same is exempt with effect from 15.07.2024 as per Notification No.4/2024-CT (R) dated 12.07.2024. 6. What is the applicable rate/rates of GST if the Council decides it is taxable for both the Hostel accommodation and food supplies to the students?

1. Classification of service viz, "Solid Waste Management -Revamping of existing dumped garbage in compost yards by Biomining process" provided by the applicant to Sattur Municipality.

 2. Whether the service provided to Sattur Municipality is exempted as per Sl. No. 3 of Notification No. 12/2017-CT (Rate) dated 28-07-2024.

Determination of correct classification of lamp oil

i) Whether, in the facts and circumstances of the case, GST is leviable on the Minimum Guaranteed Off-take (MGO) Charges imposed on M/s. GAIL (India) Limited for short-lifting Natural Gas from the contracted quantity i.e., Adjusted Annual Contract Quantity under the Gas Sales and Transportation Agreement(GSTA) dated 02.07.2021.

Whether levying GST 5% (SGST2.5% and CGST2.5%) on the invoice amount which includes the foods as well as the packaged drinking water bottle (the rate of which more than the MRP printed on the bottle) as ordered by the customers treating the entire transaction as providing restaurant service is legally correct?

(1) Whether renting of aircraft without operator can be classified under HSN code 9973-Leasing or rental services without operator-Sl. No. 17(iii) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended? 

(2) If the answer to question 1 is No, whether renting of aircraft without operator can be classified under HSN code 9973- Leasing or rental services without operator-Sl. No. 17(viia) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended? 

(3) What will be the GST rate applicable on the leasing of helicopter/aircraft services provided by the company?

(i) As to whether trading of Particulate Matter Permits vide Bill of Supply No. 1 dtd. 05.10.2024 is liable to tax under the GST Act or not? 

(ii) If yes, then it is Goods or Services under the GST Act? (a)If it is goods, then as to whether trading activity of Particulate Matter Permits is covered by which HSN Code and rate of GST? (b)If it is services, then as to whether trading activity of Particulate Matter Permits is covered by which SAC code and rate of GST?

Whether the afforestation/plantation services provided by CGRVVNL to the mining companies of the Government of India (such as Coal India Ltd, NMDC Ltd.) is Exempt from GST under Entry No.4 or 5 of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 or NIL rage under entry No.24(i) of Notification No. 11/2017- Central Tax (Rate)? Or Exempted under any other provision of law and regarding the Specific SAC of the said Service?

a) Whether GST would be leviable on the export of pre-packaged and labelled rice upto 25 kgs to foreign buyer?

 b) Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 kgs to exporter on ‘bill to ship to” basis ie bill to exporter and ship to customs port. Exporter ultimatyely exports the rice to foreign buyer?

 c) Whether GST would be applicable on supply of prepackaged and labelled rice upto 25 kgs, to the factory of exporter. Exporter will export the rice? 

d) Whether GST would be applicable on goods procured from other party at concessional rate of 0.1% (0.05% + 0.05%) as per notification 40/2017 or 41/2017 & export the goods directly to foreign buyers for prepackaged and labelled rice upto 25 Kgs at 5%?

withdrawal