Authority for Advance Ruling (AAR)

1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017-Central Tax (Rate), dt 28th June, 2017.

2. Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017.

Clarification on determination of transaction value in case of supplies made free of cost by recipient by suppliers as per terms of contract.

1.What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority)?

2.Which is the correct HSN / SAC code?

Question 1.  Whether the service provided by the applicant is classifiable as Restaurant Service or Outdoor Catering Service (HSN Code: 9963)?
Answer 1: NO. The service provided by the applicant is classifiable as ‘Temporary staffing services’ under heading No. 998514.and attracts GST @ 18% (9% CGST+9% SGST) as per S. No. 23 (iii) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017.
Question 2.  Whether the rate of tax applicable, for providing such services, on consideration received from NTPC is 5% (2.5% CGST and 2.5% SGST)?
Answer 2: NO. GST @ 18% (9% CGST+9% SGST) as per S. No. 23 (iii) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017 is applicable.
Question 3.  Whether the rate of tax applicable, for providing such services, on consideration received in the form of sale of food items to the employees/workers/others is 5% (2.5% CGST and 2.5% SGST)?
Answer 3: Activities of selling articles for human consumption at pre-decided rates to the employees of the recipient at canteen of NTPC, Anta by the applicant would be fall under the ‘restaurant service’ and are classifiable under Heading No. 996333 under Sl. No. 7(ii) of Notification No. 11/2017–CT (Rate) dated 28.06.2017 as amended time to time and would attract GST @ 5% (2.5% CGST + 2.5% SGST).
Question 4.  If any/all of the above three questions are not answered by your goodself in affirmative or are answered otherwise, then please provide the correct nature of service and the rate of tax applicable.
Answer 4: As mentioned in Answer No. 1, 2 & 3 above

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.

1.On what value, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

2.At what rate of GST, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

3.Whether the value of old and used car, sold by the company as mentioned above, can be taken as the value that represent margin of the supplier, on supply of such car, and whether the GST can be charged on such margin?

4.The value that represent margin of the supplier, on supply of such old and used goods/Car will be inclusive of GST or exclusive?

1. Whether the service recipient i.e.,M/s. Jaipur Vidyut Vitran Nigam Limited is a “Government Entity” asdefined under clause (zfa) of para 2 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017 – Central Tax (Rate) dated 13.10.2017.
2. Whether services provided by the Applicant [i.e. SAI ENT.] in respect of work order No. TN-483 for Operation and Maintenance of identified 33/11 KV Grid Sub-Stations to Jaipur Vidyut Vitran Nigam Limited arewholly exempt vide serial number 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017[as amended]?
As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling before the Authority thus, no ruling is being pronounced on the question under the provisions of the GST Act, 2017.

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