Authority for Advance Ruling (AAR)

1. Whether the applicant is liable to pay GST under RCM for the services procured from the respective service providers being the manufacturers of exempted goods falling under HSN 23099020?

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?"

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.

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?

Activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities for construction of Proposed 4-Laning of Barasat – Krishnagar Section of NH-34 Project cannot be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, should be regarded as composite supply of works or not?

Whether ITC is available on CSR expenditure spent by the company?

1. Is it necessary to have temporary GST Registration at various locations/States for each location to claim GST tax installation, testing & commissioning of antennas?

2. How far Sec.22 of the CGST Act is applicable?

Rate of tax and HSN Code of Industrial safety belt and harness?

Geomembrane merits classification at HSN 5911, tariff item 59111000.

1.Whether the amount collected by the Applicant company as Notice Pay Recovery from the outgoing employee would be taxable under GST law and if yes, rate of GST thereupon?

2.Whether the amount of Surety Bond forfeited/encashed by the Applicant company from the outgoing contractual employee would be taxable under GST law and if yes, rate of GST thereupon?

3.Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees towards provision of canteen facility by 3rd party service provider to Applicant's employees and if yes, rate of GST thereupon?

4.Whether the amount collected by the Applicant company from its employees in lieu of providing a new identity card (ID Card) would be chargeable to GST and if yes, rate of GST thereupon?

5.Whether the amount collected by the Applicant as liquidated damages for non performance/short-performance/ delay in performance is taxable under GST and if yes, rate of GST thereon?

6.Whether the amount forfeited by the Applicant company pertaining to Eames Money, Security Deposit & Bank Guarantee due to the reasons mentioned sapra would be chargeable to GST and if yes, rate of GST thereon?

7.Whether the amount of Creditors balance unclaimed/ untraceable and written off by the Applicant by way of crediting P&L Account is taxable and if yes, rate of GST thereon?