Authority for Advance Ruling (AAR)

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?

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 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.

The application filed by M/s. Swan Environmental Private Limited is withdrawn as infructuous

1. Whether the Applicant is required to obtain registration in the state in which goods are imported if the said goods are directly sold from the port of importation to the customers located across  different states in India.

2. Whether the Applicant is entitled to avail Input Tax Credit of IGST paid on import of goods if the said goods are sold directly from the port of importation to the customers located across different states in India, without bringing such goods into Telangana?

The application filed by M/s. The Deccan Clubis withdrawn as infructuous

Whether, in the facts and circumstances of the case, liquidated damages/penalties received by the applicant can be said to be for any 'supply under the Central Goods and Services Act, 2017, thereby attracting the levy of 'GST' or should be treated as price adjustment to main supply?

Whether the contract awarded by East Coast Railways for dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) is amounting to execution of original work and would attract IGST@12% in terms of Notification No. 2012017-lntegrated Tax (Rate) dated 22.08.2017.

(a) Whether the activities undertaken for implementing various construction/repair/renovation/addition/alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of Goods & Services Tax laws and are thus chargeable to GST?
(b) In case the above activities amount to supply, whether the supply is classified as supply of goods or supply of services?
(c) In case the above activities amount to supply, whether the supply is exempt under the provisions of GST Law?
(d) Whether supply of any service by GMVN Ltd., to the Central Government, State Government, Local Authority or Governmental Authority for which the consideration is received in the form of Grants is exempt under notification No. 12/2017- Central Tax (Rate) (As amended) dated the 28th June, 2017?

Whether (a) ‘Rich’s Nugel Fruit Strawberry Glaze’, (b) ‘Rich’s Nugel Fruit Orange Glaze’, and (c) ‘Rich’s Nugel Fruit Raspberry Glaze’ used for decoration of cakes, pastry and desserts are classifiable under Heading 21039090? If not, then what is the correct classification?