Authority for Advance Ruling (AAR)

1. Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of ‘works’ contract’?
2. Whether the activity should be classified as Composite Supply of works contract under Entry 3(x) of Notification No. 11/2017-CT (R) dated 28.06.2017 i.e. provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central/State Government, Union territory, a  local authority, a Governmental Authority or a Government Entity taxable at the rate of 5%?

What is the rate of tax applicable to the supplies made under the contract?

The application is withdrawn as infructuous.

1. Whether liquidated damages recoverable by the applicant from electric India on account of delay in commissioning, qualify as a 'supply' under the GST law, thereby attracting the levy of GST?

2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply when liability to pay GST is triggered?

1. (A) Whether the subject work falls under Works Contract?

(B) What is the applicable rate of GSTfor this contract?

2. Whether AMC services fall under the same category of principal supply i.e., setting up of TCAS since both areunder one work order?

3 (A) If this contract is not

to be considered as works contract then what should be the rate of GST for supply of goods under TCAS and supply of goods and services under AMC as the quantity and prices are provided in the work order separately ?

(B) What is the rate of GST for services (erection and commissioning) under TCAS and AMC involving civil works as the prices for the same are provided in the work order separately.

4. Whether is there a requirement for separate registration in other states?

5) Whether CGST & SGST or IGST to be charged on the supply of goods like components, parts, spares etc., to SCR, Secunderabad, Telangana as a part of whole contract of supply, installation & commissioning in Maharashtra and Karnataka State?

6. what is the applicable rate of GST to sub-contractors and sub-supplies of goods.

1. Applicant has entered into a Power Purchase Agreement with Punjab State Power Corporation Limited (PSPCL) for supply of power to be generated from 2 Rice straw bed biomass power projects of 15 MW capacity each regarding which letter of award has been issued to the applicant by Punjab Energy Development Authority (PEDA). The applicant has to establish two biomass based power plants and requires to procure the items listed in annexure to this order for the said purpose. Applicant wants to know about the classification of the goods mentioned in the annexure

2. Whether the items purchased/to be purchased and used to be used for producing/generating electricity from paddy straw/waste, as per annexed list, are covered in schedule-1- 5% Sr. no. 234, Chapter/Heading/Sub Heading/Tariff item 84 or 85(e)- Waste to energy plants/devices under renewable energy devices and parts for their manufactures of notification No. 1/2017 Integrated Tax (Rate) dated 28 June, 2017 for the purpose of levy of GST

1. Whether the seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' interms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06 2017.

2. Whether the storage of the seeds in the storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the applicant job worker on job work basis are exempt from payment of GST in terms of Sl. No. 54(e) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06 2017 or any entry/entries of the above notifications.

3.Whether the processes,

namely, cleaning, drying, grading and treatment with chemicals (heading No.9986), carried out by the applicant - job worker on job work basis, are exempt from payment of GST in terms of Sl.No.54(c) and (h) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c), (h) and (iii) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under or any other entry/entries of the above notifications.

1.Whether the seeds produced/ procured and processed, packed and sold by the Applicant as seeds for sowing are agricultural produce in terms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06 2017.

2) Whether the storage of the seeds in the leased storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the

job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(e) of the Notification No! 12/2017- Central Tax (Rate)dated 28-06 2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Ret)dated 28-06-2017 or any entry/entries of the above notifications. Other

3) Whether the processes, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(c), (h) of the Notification No. 12/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c), (h) and (ill) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06 2017 read with the definition of "agricultural produce" the reunderor any other entry/entries of the above notifications.

4.Whether the transport of seeds from the farm lands to storage facility/godown of the applicant, transport of seeds from one storage facility/godown of the applicant to the other

storage facility/godown of the applicant, transport of packed seeds from storage facility/godown of the applicant to the distributor and transport of sales-returns, if any, (heading No.9965 or 9967) is exempt from payment of GST in terms of Sl.No. 21(a) of the Notification No. 12/2017- Central Tax (Rate)dated 20-06-2017 or any entry/entries of the above notifications.

5. In respect of the processes undertaken by the applicant, namely, cleaning, drying, grading, treatment with chemicals and packing (headingNo.9986), for himself, whether any 'supply is involved in terms of section 7(a) of the CGST Act, 2017,so as to be taxable

1.(a) Under the Private Investors Guarantee (PEG)- 2008 scheme, there are two types of PEG warehouses namely
     1. On lease only basis

    2. On lease and service basis

   In case of lease only basis, godowns have been built by the private investor and have been leased to the nodal agency which manages the storage, preservation and warehousing of the stocks of the FCI stored therein.

  Whether this arrangement with private investor falls under the classification of 'Storage and Warehousing of Agricultural produce and rice and is therefore exempt from payment of GST?

 (b) whether GST is exempt or is applicable on the private Entrepreneurs Godowns built under PEG-2008 scheme of the FCI and leased out to Nodal Agency (PUNGRAIN) on ‘Lease only basis' for the storage of FCI's food grain stocks (Wheat and Rice).

Whether conservancy/solid waste management is exempt from GST?