Authority for Advance Ruling (AAR)

1. Whether the supply of services provided by the applicant in connection with the car parking solutions to the builders/ developers/ main contractors in respect of projects which are covered under SI. No. 3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended, shall be eligible for the concessional GST rate prescribed thereunder?

2. Whether benefit of the concessional GST rate under SI.No. 3 (v) of Notification 11/2017-Central Tax (Rate) dt. 28.06.2017 as amended, can be availed by the applicant irrespective of and independent of the treatment of the project under GST and GST rate used by the builder/ developer/ main contractor?

3. Whether benefit of the concessional GST rate under SI No.  3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended shall be available in cases wherein both commercial units and residential apartments would be built? If not, whether proportionate benefit may be availed for the Residential Component?

Whether the product “Brake Pad” (consisting friction material) can be under HSN 6813.

1. Whether PCSCL is termed as Government or Local Authority of Government Authority or Governmental Entity as per GST Law

2. Whether PCSCL is eligible to take claim benefits of Government or Local Authority of Governmental Authority or Governmental Entity (eg. Exemption as per Notification 12/2017-Central Tax (Rate) dated 28/06/2017)

3. Whether Renting of immovable Property Services provided to PCSCL exempt as per GST Law.  If taxable then at what rate GST will be applicable.

4. Whether Utility charges recovered from PCSCL are exempt as per GST Law. If taxable then at what rate GST will be applicable

5. Whether PCSCL liable to deduct tax at source (GST TDS as per provisions of GST Law)?

1.Whether the following amount collected by the applicant from its members is liable to GST?
a.Entrance / Admission fees which forms part of corpus fund
b.Annual Subscription fees
c.Annual Maintenance fees

2.Whether the amount / fees collected towards rendering training / coaching in recreational & sports activities are exempt from payment of GST under entry no. 80 of notification 12/2017 CTR dated 28th June, 2017?
a.Football / Basketball/ Athletic / Cricket / Swimming coaching fees
b.Summer coaching fees
c.Dance coaching
d.Karate / Physical fitness

Question 1: Whether services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses are taxable and subject to GST? Answered in the affirmative, as discussed above.

Answer: Answer in the affirmative.

Question 2: If the answer to (i) above is yes, what will be appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant and applicable GST rate thereon?

Answer: The appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant is Tariff Heading 9966. The rate of GST is 12% (with availment of ITC) or 5% (without availment of ITC)

Question 3: Whether Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the Agreement?

Answer: The Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the

Agreement only if they pay tax of 12% on output service, us discussed above.

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.