Authority for Advance Ruling (AAR)

Clarification about the levy of Applicable GST Rate on our Products (PLANT NUTRIENT’s PRODUCTS used for Growth Enhancement)

1.Whether GST is applicable if monthly contribution from members is Rs.3500 and total contribution is Rs.42, 01,200?            

2. Whether GST is applicable to association of CHSL who is collecting Rs.35000 as monthly contribution from each of the 10 society?                                                                                                              

3. If in question 2 answer is YES, then we can opt to pay tax under composition scheme @6 %.   

Whether the amount collected by the Applicant as membership and admission fees from members is liable to GST? 

Question:- PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers (who are into business of manufacturer of Solar Power Generating System or EPC Company setting up a solar power plant) would be classified under:                                                                                                                                                          

a) Entry number 234 of Schedule I of Notification No. 1/2017- Central Tax (Rate) (as  amended) dated 28 June 2017 liable to CGST at 2.5%?    
OR                                                                                                                                    
b) Entry number 395 of Schedule Ill of Notification No. 1/2017- Central Tax (Rate)  (as amended) dated 28 June 2017 liable to CGST at 9%?   

Question 1:- Whether the Applicant, in the capacity of being a NEEM facilitator, acts as a ‘Pure Agent’ while receiving reimbursement of stipend amounts from the various Trainer Institutes and remitting the same to the trainees?

Question 1: - Whether Entry No. 3(v) (da) of Notification 11/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter the Rate Notification), as amended time to time, applies to the works contract service received from the contractors?                                                                

Question 2: - Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature?

1.Who is the person liable to pay GST for transportation of goods of customers located  by an independent agency engaged by the applicant, while refrigerated vehicles used for transportation of the applicant’s goods travelled back on return journey, after unloading and delivering the applicant’s goods at the destination?
2.Who is the person liable to GST for transportation of goods of the customers located by an independent agency when the vehicles used for transportation of the applicant’s goods are used for further transportation, after unloading the applicant’s goods at the destination of the applicant’s branches or depots?
3.Who is the person liable to pay GST in respect of goods transport agency service used for bringing back empty plastic trays belonging to the applicant from various places (like branches or depots) to the applicant’s premises?
4.Whether the applicant can avail Input Tax Credit of the entire amount of GST paid on the transaction of the applicant’s goods in refrigerated vehicles although such vehicles travel empty (i.e. without the applicant’s goods being loaded therein) during the return journey?

1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?

2. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019?

1. Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"?

2. Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957.

1. Is GST is applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year?

2. Is GST is applicable on total monthly maintenance of Rs.7500 per member plus annual sinking fund collected in July or august month in which annual sinking fund will be collected due to monthly collection including annual sinking fund exceeding Rs.7500 per member for that month or only on sinking fund which is over and above Rs.7500 per member?

3. Is GST is applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly maintenance charged on the basis of actual bill divided by carpet area of 9,01,913 sq. ft pro rata charged to respective member's flat carpet area?