Authority for Advance Ruling (AAR)

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 %?

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.

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?

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.

(i) Application of GST exemption notification No. 12/2017 dated 28.6.2017.

(ii) Applicability of GST rate if any.

1. Whether the services provided to Head Office will attract GST liability?

Whether the supply of 1kg packing red gram dall secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement attracts GST.

(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.

1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act. 

2. What is the classification under GST for such liquidated damages collected by the service receiver from such service provider for non performing of an act. 

3. What is the applicable rate of tax if the answer to the question number 1 is affirmative.

1. Is GST applicable on land or any developed plot ?

2. If GST is applicable for both construction of individual bungalow and on proportionate share to common amenities ?

3. How much GST paid by Vaibhav Corporation P Ltd for construction of following plot of Diamond Bungalow. Where builder has different GST policies applied for different members of Diamond Bungalows.  The total sales consideration was invlusive of GST ie 12% of sales consideration [2/3 value of GST on sales consideration)

4. How much Builder has paid for GST proportionate to common amenities for all Diamond Bungalow plot where we are supposed to pay 25 lacs as GST ?

5. Is there any scam for GST payment by the Builer in the era of discrepancy in amount received for different plots where builder are supposed to pay GST for both consutruction and against the payment for common amenesties ?