Authority for Advance Ruling (AAR)

Question:- PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers (who are into business of manufacturer of Solar Power Generating System or EPC Company setting up a solar power plant) would be classified under:                                                                                                                                                          

a) Entry number 234 of Schedule I of Notification No. 1/2017- Central Tax (Rate) (as  amended) dated 28 June 2017 liable to CGST at 2.5%?    
OR                                                                                                                                    
b) Entry number 395 of Schedule Ill of Notification No. 1/2017- Central Tax (Rate)  (as amended) dated 28 June 2017 liable to CGST at 9%?   

1.Who is the person liable to pay GST for transportation of goods of customers located  by an independent agency engaged by the applicant, while refrigerated vehicles used for transportation of the applicant’s goods travelled back on return journey, after unloading and delivering the applicant’s goods at the destination?
2.Who is the person liable to GST for transportation of goods of the customers located by an independent agency when the vehicles used for transportation of the applicant’s goods are used for further transportation, after unloading the applicant’s goods at the destination of the applicant’s branches or depots?
3.Who is the person liable to pay GST in respect of goods transport agency service used for bringing back empty plastic trays belonging to the applicant from various places (like branches or depots) to the applicant’s premises?
4.Whether the applicant can avail Input Tax Credit of the entire amount of GST paid on the transaction of the applicant’s goods in refrigerated vehicles although such vehicles travel empty (i.e. without the applicant’s goods being loaded therein) during the return journey?

1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?

2. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019?

1. Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"?

2. Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957.

1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017-Central Tax (Rate), dt 28th June, 2017.

2. Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017.

Clarification on determination of transaction value in case of supplies made free of cost by recipient by suppliers as per terms of contract.

1. What is the applicable GST SAC and GST rate for the supply of service described in this application?

2. Is it a composite supply or a mixed supply? 3. Whether the service is exempted vide Notification No. 12/2017 CT(Rate) dated: 28.06.2017?

1. Whether CGEWHO is covered under the definition of the term "Government Entity" as per Notification No.11/2017 & 31/2017?

2. If CGEWHO falls under the definition of Government Entity, then kindly also clarify whether the tax rate of 12% (CGST@6% + SGST@6%) is applicable to the contract entered into by the applicant with CGEWHO, in pursuance of Notification No.11/2017 - Central tax rate F.No.354/117/2017-TRU dated 28th June, 2017 and amended Notification No.24/2017 Central Tax (Rate) dated 21 September 2017 read with Notification No.31/2017-Central Tax (Rate)) dated 13th October 2017?

1. Is GST is applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year?

2. Is GST is applicable on total monthly maintenance of Rs.7500 per member plus annual sinking fund collected in July or august month in which annual sinking fund will be collected due to monthly collection including annual sinking fund exceeding Rs.7500 per member for that month or only on sinking fund which is over and above Rs.7500 per member?

3. Is GST is applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly maintenance charged on the basis of actual bill divided by carpet area of 9,01,913 sq. ft pro rata charged to respective member's flat carpet area?

1.What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority)?

2.Which is the correct HSN / SAC code?