Authority for Advance Ruling (AAR)

1.  Whether the transfer of land, held under lease by FDCM, towards Kolsapada Minor  Irrigation Project is supply of service?

2. Whether exemption under Entry No 3. Of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 will be applicable on the amount of compensation received by FDCM against transfer of land held under lease for Kolsapada Minor Irrigation Project?

A.Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18. 
B.If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far.

i. Determination of the taxable value under GST Act, 2017 of Immovable Constructed Commercial Property without any occupancy or Completion Certificate where the area of the land exceeds 500 square meters or the number of Apartments proposed to be developed exceeds 8 inclusive of all phases particularly when the actual Guidance value fixed by the Competent Government Authority is more than the Value of Sale Consideration stated in the absolute Sale Deed registered by the Builder in favour of the Purchaser

Whether, Lamba Therapeutics Research Ltd. is eligible to avail ITC paid by World Courier?

Whether the sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS)- 'Cattle feed' undertaken by the applicant is covered under serial no 102 of Notification No. 02/2017 Central Tax (Rate) dated 28 June 2017 and whether these commodities are exempt from payment of GST?

1. Whether contract involving supply of equipment / machinery & erection, installation& commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 – CT (Rate) dated June 28, 2017 (as amended).

2.Whether contract involving supply of equipment / machinery & erection, installation& commissioning services with civil work thereof would be contemplated as works contract service or not. If the supplies would qualify as composite supply of works contract, what would be the classification and applicable tax rate thereon in accordance with Notification No. 11/2017 – CT (Rate) dated June 28, 2017 (as amended).

1.Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to Trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST?

2.Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received against cost of employee compensation insurance obtained for the benefit of Trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?

1. Is Brindavana Gardens Park Entrance Fees exempt vide Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017 under the following entries?
- Entry No. 79 - Services by way of admission to a National Park (Heading 9996),
- Entry No. 81(b) - Services by way of right to admission to Musical Performance (Heading 9996)
- Entry No. 76 - Services by way of public conveniences such as provision of facilities of Bath Rooms, Wash Rooms, Lavatories, Urinal or Toilets (Heading 9994)

2. Is Toll Collection for use of Bridge is exemptedvide Notification No. 12/2017- Central Tax (Rate) under the following entries?
- Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges
- Entry No. 23(A) - Services by way of access to a road or bridge on payment basis.

On  the admissibility of input tax credit of GST paid on goods & services used for lying of cross – country pipeline nearby river/

GST exemption on the service of survey and preparation of detailed project report for water supply schemes for Panchayats/Municipalities under JAL Jeevan Mission.