Authority for Advance Ruling (AAR)

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. 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 ?

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?

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.

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.

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.

1. Whether Goods and Services Tax ("GST") will be levied on Revenue Sharing invoices raised by one party on to another party wherein the outward supply of services is exempt in nature.

Ques-1 Whether the transfer

of business by the Airport Authority of India to M/s Adani Lucknow International Airport Limited be treated as Supply  u/s. 7 0f the Central Goods and Service Tax Act, 2017(“UPGST”)?

Ans-1- The Subject Supply of ‘Transfer of Going Concern service’ is Supply under Section 7 CGST Act, 2017.

Ques-2- Whether the transfer of business by the Airport Authority of India to M/s Adani Lucknow International Airport Limited is treated as Supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz UPGST?

Ans-2 The Subject Supply is ‘Transfer of Going Concern service’ and the same is not covered in clause 4 of schedule II of CGST Act viz-a-viz UPGST.

Ques-3- Whether the transfer of business by the Airport Authority of  India to M/s Adani Lucknow International Airport Limited is covered under the Entary No. 2 of the exemption notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017?

Ans-3- The Subject Supply is covered vide entary No. 2 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017.

Ques-4 If the answer is negative, then whether GST is leviable on the transfer of Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by M/s. Airport Authority of  India to the M/s Adani Lucknow International Airport Limited?

Ans-4 Ruling not required, in pursuance to Ruling at serial no.3.

Ques-5- Whether the aforesaid transfer of asset be treated as services and the classification the same?

Ans-5- Ruling not required, in pursuance to Ruling at serial no.2 &3.

Ques-6 Whether the concession fees paid by M/s Adani Lucknow International Airport Limited to M/s. Airport Authority of  India be treated as consideration for transfer of business?

Ans-6- No

Ques-7- Whether GST is applicable on Monthly/Annual concession fees charge by the Applicant on the M/s Adani Lucknow International Airport Limited? If yes at what rate?

Ans-7-  No

Ques-8- Whether GST is leviable on the invoice raised by the Applicant for reimbursement of the salary/staff cost on M/s Adani Lucknow International Airport Limited? If yes at what rate?

Ans-8- Yes, at the rate of 18%(9% CGST and 9% SGST)

Ques-9 Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the Applicant from M/s Adani Lucknow International Airport Limited? If yes at what rate?

Ans-9- NO

Ques-10- Whether any reversal is required in accordance with section 17(2)/(3) of CGST Act viz-a-viz UPGST Act?

Ans-10- Yes.