Authority for Advance Ruling (AAR)

1. If the tax rate of M/s. Mahalaxmi B T Patil Honai Constructions JV (Referred to as JV) is NIL as per SI No 3A- Chapter No. 9954 as per Notification No. 12/2017- C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25th January 2018, w.e.f. 25th January 2018, whether we can avail the benefit of the same tax rate i.e. NIL?

2.  If the above answer is negative, then Advance Ruling for whether we can avail the benefit of SI No 3 (x) - Chapter No. 9954 as per Notification No. 01/2018-C.T. (Rate) dated 25th January 2018 (amendment in the Notification No 11/2017- C.T. (Rate) dated 28th June 2017)?

Whether the activity of composite supply of works contract service by way of construction of “ “Construction of New AdarshNivashiShala (Kumar) / School Hostel (324 Bed ) / Staff Quarters and Kumar Chhatralay (300 Bed) at Village : Baben , Taluka : Bardoli, District : Surat ”, for the  Road and Building Department in the Government of  Gujarat and as detailed in Work Order Number : AB/TC/B-2/3/1181 dated : 01.06.2020 entered in to by the applicant supplier and the said State Government, merits classification at Serial Number 3(vi)(a) and (b) of Notification Number 11/2017 – Central Tax(Rate) dated : 28.06.2017 , as amended from time to time and last amended by Notification Number : 21/2012-Central Tax(Rate) dated : 31.12.2021 w.e.f. 01.01.2022?

1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws?

2.Whether the free of cost bus transport facilities provided by the Applicant to its  employees is taxable under the GST laws?

3.Without prejudice, even if GST is applicable in respect of employee recovery towards bus transportation facility, whether the Applicant would be exempted under the Sl. No. 15 of Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017?

4. Whether input tax credit is admissible to the Applicant for the GST charged/paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?

1.Whether the said contract is covered under the term "Earth Work" and therefore covered under SI No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018?

2.If the above answer is negative, then whether the said contract is covered under the  term "Earth Work” and therefore covered under SI No - Chapter No. 9954 as per  Notification No. 31/2017-Central Tax (Rate) dated 13th October 2017?

3.If we are covered any of above Notifications i.e. 31/2017-Central Tax (Rate) or  02/2018 Central Tax (Rate) then what is the meaning of “Earthwork”?

Whether the applicant is eligible for concessional rate of tax of 5% under the exemption notification no. 39/2017 CT (R) with effect from 1 Oct 2021?

Whether the product "Anna Malai Mithai", manufactured and supplied by the applicant containing the ingredients Sugar, Vegetable Fat, Skimmed Milk Powder, Whey Powder, Emulsifier and other permitted Flavour’s, which is identical to the commonly known Indian sweet "Rabdi", should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents?

Whether tax is to be calculated on tender price or inclusive of tender price?

The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part of Wind Operated Electricity Generator be treated as part of Wind Operated Electricity Generator and falls under Sr. No. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 read with Notification No. 1/2017- State Tax(Rate) dated 30th June, 2017 and liable to Central GST at the rate of 2.5% along with Gujarat State GST at the rate of 2.5% up to 30th September, 2021 and 6% each towards CGST and SGST with effect from 1st October, 2021 by virtue of omission of the said entry and addition of Entry No. 201A to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 vide Notification No. 08/2021-Central Tax (Rate) dated 30th September, 2021 read with Notification No. 08/2021-State Tax(Rate) dated 30th September, 2021?

(1)  Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services?

(2)  If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

1.Due to change in the Government policy, Applicant desires to surrender the GSTIN (24AAACT6305N2Z9) and merge it with existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by transferring all business assets and liabilities to the said existing GST registration. In view of merger of two GSTIN of JKPL CPM, whether the applicant can transfer closing balance of ITC from its GSTIN (24AAACT6305N2Z9) to existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by filing Form ITC-02?”

2.If answer to the above question is in affirmative, whether any additional liability towards payment of Tax or reversal of ITC will arise on the Applicant on account of merger of its GSTIN with GSTIN of existing unit of JKPL CPM in the form of transfer of all business assets and liabilities and on account of filing of Form ITC-02 for transferring ITC from its GSTIN to GSTIN of existing unit?