Authority for Advance Ruling (AAR)

Whether composite works contract services supplied to Uttar Pradesh Jal Nigam involving construction & design of prestressed concrete cylinder pipelines (PCCP) and pumping plant for the purpose of supplying water to the Khurja Sewrage Treatment Plant Project from the Mundakhera Reservoir to the pond of Khurja STPP along with all ancillary works such as development of roads/paths, drain septic Tanks, sewer line, water supply system, external electrification, service connection to building, etc would be covered under Entry 3(iii) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 ?

1.Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification No.12/2017-CT (Rate)?
2 .Whether the applicant is required to be get registered under GST?

“Whether the Input Tax Credit on Inputs and Input Services received for development of the said infrastructure by the applicant is admissible to them or not”?

1.Whether there is any GST liability to be paid by the developer with respect to the share of flats given to applicant in pursuance of development agreement dated: 28.04.2017?

2.If answer to (a) is yes, When the GST needs to be paid?

3.If answer to (a) is yes, the rate of GST to be applied?

4.If answer to (a) is yes, the taxable value to be taken for arriving the GST liability?

GST rate of tax on TS Government, HMWSSB work contracts including material & services and services only.

What is the rate of tax including HSN code for printing of leaflets?

1.In view of the services provided by the applicant to TSTDC., 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 by?

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

M/s. Bollu Siva Gopala Krishna

1. Whether GST is applicable on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 and which provides

(i) Pre-School education and education up to higher secondary school or equivalent,

(ii) Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force,

(iii) Education as a part of an approved vocational education course;

2. Whether GST is applicable on Renting of an immovable property to a Government School.

Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 of the GST Tariff?

What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate?