Authority for Advance Ruling (AAR)

1.Whether transfer of land or transfer of 'development rights' to the developer by the landowner is to be considered as receipt of consideration by the developer as per Notification No.04/2018-CT (Rate) dt.25.01.2018 and as per the clarifications issued after Introduction of GST and prior thereto towards the construction of flats in the residential complex to be taken up by the developer for the landowner?

2.Whether the liability to pay GST or service tax as applicable arises on the developer immediately on receipt of development rights or immediately on conveyance of the flats to be constructed by way of an allotment letter?

The Applicant would like to seek a ruling on whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017

Whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017.

M/s. Panchajanya Lube Solutions, has withdrawn their application of Advance Ruling

1. In view of the services provided by the applicant to Contractees (Details Enclosed in application) is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 1.1.2022 and after 1.1.2022

M/s. Sri Vishnu Granites Private Limited has withdrawn their application of Advance Ruling.

Question-1

A) Whether the GST paid on inputs/input services procured by us for promotional scheme are eligible for input tax credit under the GST law in terms of section 16 read with section 17 of the CGST Act, 2017?

Answer-1- Answered in negative.            

Question-2-

B) Also, whether Input Tax Credit is admissible to us in respect of tax paid on

i) Service provided by the hotel including accommodation, food & beverages.

ii) Supply of food and beverages by outside caters to employees in respect of Business conference meetings.

Answer-2  Answered in negative.

1. Whether the service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer, would be covered by Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax.  This clarification is sought so as to enable the Applicant to avail the benefit of the Notification during the tendering process.

2. If the printing and supply of textbooks is held to be taxable, what would be the rate of GST and the SAC code.

3. Whether the amendment of SL No. 27 of Notification No. 11/2017 vide Notification No. 06/2021 would apply to the Applicant, or whether the Notification 12/2017 Central Tax (Rate) would supersede it so as to make the Applicant liable for Nil rate of GST on printing and supply of textbooks

4. Whether GST should be collected on rental income from property leased by the Appellant to Karnataka Food & Civil Supplies Corporation Ltd. (Govt. Of Karnataka Undertaking), and if yes, whether rent received in January 2022 for past periods (2005-2021) is liable for GST.

5. Whether GST is applicable on sales of scrap by the Applicant

6. Whether the Applicant’s GST registration should be retained or surrendered.

1. Whether the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited for a consideration, is taxable?

2. Consequently, what will be the correct classification of the services provided and rate of tax on the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited ?

Rectification order passed under section 102 of the GST Act 2017 which pertains to M/s Sree Vinayaka Enterprises (KAR ADRG 60/2021 dated: 29.10.2021) during the month of July-2022