Authority for Advance Ruling (AAR)

Question - Classification and applicable rate of GST and/ or Compensation Cess on our product “Keer Kokil” i.e.‘Tobacco pre-mixed with lime’?
Answer- The product intended to be manufactured by the applicant and supplied with brand name ‘Keer Kokil’ is ‘unmanufactured tobacco’ and is classifiable under CTH 2401 20 90 – “others”. The product attracts GST @ 28% (i.e. 14% CGST + 14% SGST) and Compensation Cess as mentioned at Sl. No. 5 of the Notification No. 1/2017-Compensation Cess, dated 28-6-2017.

Whether Applicant is eligible for the exemption from payment of GST on the monthly license fee to be received by them on the proposed letting out on Leave and License Basis of their residential building at Flat No. 19, admeasuring 1305 sq. ft. (carpet) area, on the First floor, Flat No.21, admeasuring 1336 sq.ft. on the First Floor, and Terrace T2 Flat admeasuring 1323 sq.ft. on the 6th Floor, of Kasturi Building, situated at Jamshedji Tata Road, Mumbai 400020, to M/s. Life Insurance Corporation of India for residential purpose of their staff, as per Sl. No. 12 of the Notification No.12/2017-CT(Rate), dated 28-6-2017 and corresponding S.No.12 of Notification No.12/2017-ST(Rate) under Maharashtra Goods and Service Tax Act, 2017.

1. Whether services provided by ECOI and 17 ombudsman officers are exempt from GST?

2. Whether GST is applicable to Executive Council of Insurers (ECOI) and 17 Offices of Insurance Ombudsmen which are governed by the ECOI?

3. Whether payment received by the Life Insurance Council and General Insurance Council on behalf of Executive Council are exempt from GST?

4. The above amount received by Executive Council of Insurers from the Life Insurance Council and General Insurance Council are also exempt from GST  

1.Whether the charges received by the applicant towards upkeep and maintenance from its members are covered under Sec 7 of the CGST Act?

2.Whether the receipt of a gratuitous payment from an outgoing member for the time he has resided in the society be taxable under the CGST Act, 2017 as there is no corresponding service being provided separately by the tax payer society?

3.Whether major repairs to be made in the future for the co-operative housing society, for which amounts are collected, be taxable at all as it is for the members only? And if taxable, whether the same is taxable at the time of its collection or whether the same would be taxable on utilization of such funds?

1) Determination of the liability to pay tax on sale of TDR.

1) Whether the assessee is entitled to avail transition credit value added tax and Excise Duties paid on goods purchased/contract charges during the period 1st July, 2016 to 30th June, 2017 which was used in the under construction real estate project as GST at 12% will be levied on sale of unsold portion?

2)  Whether the assessee can claim transitional credit of Value Added Tax and Excise Duties paid on goods purchased/contract charges towards construction of rehabilitation portion also which is handed over free of cost to public Housing Department as condition to development of sale portion of the Project?

3)  Whether the assessee can claim transitional credit of excise Duties forming part of cost of goods wherein separate invoice containing bifurcation of excise duty is not available, but the assessee is able to obtain a certificate stating the amount of excise duty paid in the said goods, the excise registration details of the manufacturer?

1. Manufacture and supply of printed leaflet product on the physical inputs owned by the printer while the matter of printing content being supplied by the recipient is classifiable as supply of goods or supply of services as per the provisions of GST Act.
2. While supplying such printed leaflet product whether HSN heading under 4901 of GST Tariff Act or SAC code 9989 is applicable.
3. Determination of tax liability payable on such printed leaflet product supplied as above

‘Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST?’

Whether the interest amount receivable on the annual instalments fixed by the applicant is liable to GST or not.

1)  Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, amounts to Supply under Section 7 of CGST/SGST Act.
2). Whether the establishment charges received from the State Government as per G.O.Rt 672 dated 20-5-1998 and G.O.Rt 1357 dated 19-

10-2009 by APMSIDC is eligible for exemption as per Entry 3 or 3A of Notification 12/2017 Central Tax (Rate)?