Authority for Advance Ruling (AAR)

The applicant is work contractor and has entered into a work contract ( sub-contract) of repair work with M/s. Bridge & Roof Co. (I) Ltd.,Calcutta on the site of HMEL refinery Bhatinda. M/s. Bridge & Roof Co. (I) Ltd. Does not have GST registration in Punjab.

What type of GST ( IGST OR CGST/SGST) has to be charged on the supplies made by applicant to M/s. Bridge & Roof Co. (I) Ltd.,Calcutta

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?

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

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.

1.Whether providing e-commerce for supplying various services of unorganised sector to the industrial, commercial and household customers such as plumber, mechanic, beautician, accounting services etc., qualify for reverse charge under Section 9 (5) as notified under notification no. 17/2017-Central Tax (Rate) amended by notification no. 23/2017-Central Tax(Rate).
2.In case all services intended to be provided does not come in the preview of said notification.

3. What would be rate of such services in case applicant forego his right to take input credit. Whether the applicant can take benefit of notification no. 1/2018, however these services fall under the category of “construction services” in the said notification.

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 of any goods or services or both and admissibility of input tax credit of tax paid or deemed to have been paid.

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?"