Authority for Advance Ruling (AAR)

Whether the product “Brake Pad” (consisting friction material) can be under HSN 6813.

1. Whether the supply of services provided by the applicant in connection with the car parking solutions to the builders/ developers/ main contractors in respect of projects which are covered under SI. No. 3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended, shall be eligible for the concessional GST rate prescribed thereunder?

2. Whether benefit of the concessional GST rate under SI.No. 3 (v) of Notification 11/2017-Central Tax (Rate) dt. 28.06.2017 as amended, can be availed by the applicant irrespective of and independent of the treatment of the project under GST and GST rate used by the builder/ developer/ main contractor?

3. Whether benefit of the concessional GST rate under SI No.  3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended shall be available in cases wherein both commercial units and residential apartments would be built? If not, whether proportionate benefit may be availed for the Residential Component?

Question 1: - Whether “ Nashik Cambridge Pre-School” is covered under Notification No. 12/2017-CT, dated 28th June, 2017 Sl No. 66, under the Heading 9992 under GST Act?

Question 2:-  Whether Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee?

Question 3:-  Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration?

Question 4:-  Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration?

Question 5:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of transportation service to tits Pre-school students without any consideration?

Question 6:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students for some consideration?

Question 7:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its faculty and staff for some consideration?

Question 8:-  Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of canteen service to its faculty and staff for some consideration?

1) The applicability of notification dated 25.01.2018 about Development agreement and 05.03.2018 about joint venture agreement?

2) Whether the landowner/developer will have to pay GST on revenue sharing agreement?

3) if the answer of question 2 is yes and then what will be value of supply under GST, at what rate GST will be payable and when will the GST will be payable?

1. Classification of second hand or used ‘Paintings’ [Section 97(2) (a)]

2. Whether for determination of the liability to pay tax on the sale of second hand or used ‘Paintings’, the applicant can apply Rule 32(5) of CGST & MGST Rules, 2017 ?

Question 1:Since our present and new unit (situated within the Rajasthan state) would have same GSTIN therefore sending goods/ raw material/ capital goods from one unit to other would not comprise supply of goods or services. In such circumstance would we require to pay GST on such movement of goods/raw material/ capital goods?
Answer:  Being same GSTIN of both the units (present & new unit), there is no occurrence/constitution of ‘supply’ in respect of movement of raw material, semi-finished, finished, capital goods between these two units within the state. Therefore, no liability of GST would arise for such movement between two units working under same GSTIN.

Question 2: If we have to issue challan for transfer of goods from one unit to other what value is to be considered for E-way bills if that is to be issued?
Answer:  For transfer of the goods between two units, they would have to take a value of such goods as explained in Explanation-2 to Sub-Rule (1) of the Rule 138 of the CGST Rules, 2017 and issue an E-way bill for such transfer (if required depending on value of such transferred goods as notified in Notification issued by the Commissioner, SGST).

Question 3: In respect of movement of raw material/capital goods/ semi-finished goods for further processing would the provisions of job-work apply or we can send these goods on simple internal challan?
Answer:   As the question of the applicant does not fall under theambitof sub section (2) of the section 97 of the CGST Act, 2017 therefore, we refrain our-self from giving ruling on the question.

Question 4: In respect of the above situation in question No. 1, would we require to issue E-way bill for such movement of goods from our one unit to other if the value of the goods to be moved is higher than the threshold limit required for issue of E-way bill in normal course.
Answer As the question of the applicant does not fall under the ambit of sub section (2) of the section 97 of the CGST Act, 2017 therefore, we refrain our-self from giving ruling on the question.

Question 5: How will would have to deal with the ITC available for each unit? We understand that since the two units would have same GSTIN then in such case we would have to maintain single ITC credit and the same would be used for discharge of our GST liability irrespective of the clearance of goods from either of the factory. Thus, can we use ITC for the goods/raw material/capital goods received in one factory for payment of GST for the clearance made from second unit?
Answer :  Since applicant would be have single GST No. for both the units (Present & New unit) then as per section 16(1) of the CGST Act, 2017 there would be only one ledger for the ITC credit therefore, they can use ITC for the goods/raw material/capital goods received in one factory for payment of GST for the clearance made from second unit or vice versa?

Question 6: For purchase of raw material/ capital good do we have to order and mentioned separate factory address?
Answer As the question of the applicant does not fall under the ambit of sub section (2) of the section 97 of the CGST Act, 2017 therefore, we refrain our-self from giving ruling on the question.

Question7 : For invoice of clearance of goods does the applicant have to mention both addresses or the address of the concerned unit from which the goods are cleared?
Answer As the question of the applicant does not fall under the ambit of sub section (2) of the section 97 of the CGST Act, 2017 therefore, we refrain our-self from giving ruling on the question.

Q1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)?
Q2. If is it exempt it shall be claimed as exempted under which entry of Notification No 12/2017-Central Tax (Rate) (as amended time to time) dated 28.06.2017.
RULING-No ruling is extended for the reasons stated in para 8 above.

Question:Whether Hostel Accommodation Charges per Hostel Seat provided by the Mody Education Foundation (MEF) to the students of Mody University of Science and Technology (MUST) having value of service upto Rs. 1000/- per day would be eligible for exemption under entry no. 14 of the Notification No. 12/2017 dated 28-06-2017?
Answer: –  Answered in the affirmative.

1) What is the service code (tariff) under which the testing/diagnostic services (Ambulatory Blood Pressure Monitoring Test , Holter Monitoring test, Sleep Apnea Test ) provided by the applicant can be classified ?

2) Whether delay charges, rescheduling charges and doctors opinion charges recovered by the applicant along with testing charges be regarded as composite supply of testing charges?

3) What is the rate of GST payable on intra state and interstate supplies of service provided by applicant being testing charges, delay charges, rescheduling charges and doctor’s opinion charges?

1. Applicable rate of GST on (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes.