Authority for Advance Ruling (AAR)

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

Classification of goods. The issue involves determining whether the manufactured precision rubber rings qualify to be treated as 'parts' suitable for use solely/principally with sprinklers/drip irrigation systems under HSN Heading 8424.

Whether the company can avail ITC on expenses incurred on goods and services other then vehicle purchase, where the benefit of Notification No.8/2018-CGST (Rate) is availed.

1) Due to application of the formula, we can claim GST refund of only Rs.2043082 under inverted Duty Structure Category, hence please suggest us how can we claim refund of total ITC (including ITC on Input Services) i.e Rs.55,24,971 (1,45,40,464-90,15,493) or 

  2) Can we claim GST  Refund Under " Refund on any other Ground' category since without any formula application we can claim full refund amount under this category.

  3) Please suggest us the best possible solution to our concern.

1)Are corpus funds collected by a residential association for future contingencies treated as " consideration' under the GST Act, and do they attract GST?  

 2) Can corpus funds collected by a residential association be treated as separate and independent from monthly maintence charges for the purpose of GST applicability?  

 3) Since corpus funds are collected in advance for future contingencies, is GST payable at the time of  collection  or at the time of actual utilization of these funds?  

 4) How should a residential association account for corpus funds in its GST filing to void potential compliance issues? 98(4)

 5) Would the time of supply provisions under GST apply to corpus funds in case they are treated as advances for any potential taxable supply in the future 

6) What documentation is required to substantiate that corpus funds collected by a residential association are not consideration for a specific supply?  

 7) In case of an audit or GST assessment, how can a residential association demonstrate the non-taxable nature of corpus funds?

Whether the pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Grama Panchayat in Karnataka by way of solid waste management services qualify as an exempt supply under Notification No.12/2017 KGST Act dated 29.06.2017 dated: 28-06-2017. Notification is enclose as separate annexure as amended, under the scope of activities entrusted to a Panchayat under Article 243G of the Constitution of India

1) Does the act of collecting of Corpus from Member for Capital Expenditure fall within the definition of supply U/s 7 of the CGST Act?  

 2) If the answer to the question No.1 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 

  3) If the  answer to question No.2 is affirmative then if the Corpur is collected only four times a year will be calculation of GST be done for those four months individually with respect to Rs.7,500/- exemption provided under Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 or will such Corpus amount be pro-rate for the entire 12 months?  

 4)If the answer to question NO.1 is negative, it there any liability to discharge GST on utilization of such Corpus for capital expenditure?  

5) If the answer to question No.4 is affirmative can AOARLV take advantage of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017?  

 6) If the answer to question No.5 is affirmative, will the calculation of GST be done on a proportionate share basis keeping in mind the Rs.7,500/- exemption provided by Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017  per member per month?

1)  If a housing society recovers the actual costs of water supplied to the society and its members through separate monthly debit notes, does this recovery attract GST , despite water being generally exempted from the tax.   

2) Whether the applicant liable to pay CGST/SGST on collection of Common Area Electricity charges paid by the members and the same recovered on the actual electricity charges billed?   

3) Whether the applicant is liable to pay CGST/SGST on amounts which it collects from its members towards a corpus fund for the future contingencies/ major CAPEX.  Whether such fund from its members will come under the definition of supply and liable to be taxed ?  If yes, whether it is subject to GST  at the time of collection or at the time of utilization?     

4) Could the monthly charges levied for the upkeep of the Sandeep Vihar Community Centre (SVCC) be classified as monthly maintenance Charges under GST provisions, thereby qualifying for the exemption threshold of Rs.7,500 per month as per Clasuse © of SL.No.77   to the Notification No.12/2017 State Tax (Rate) dated 30.06.2017

1)Whether the availability of exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common use of its members under entry No.77 of notification 12/2017 Central  Tax (Rate) dated 28-06-2017 (as amended) is to be ascertained on per annum basis i.e 90,000/- (7500*12) per financial  year per member or on the basis of invoicing period i.e Monthly/Quarterly Invoicing?  

 2) Whether contribution collected from members for supply of water procured through water tanker or BWSSB are covered under entry 99 of Notification.2/2017 Central Tax (Rate) dated 28-06-2017  i.e. under HSN Code 2201 and therefore  exempt?  

 3) Whether the applicant is liable to pay GST on amounts which it collets from its members for setting up a corpus fund/sinking fund which is in form of deposit. 

 4) Whether the application of deposit towards consideration at the time of actual supply of service (Capital asset purchase) can be proption to the depreciation charged in books of accounts in relation to a capital asset? 

  5) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available at the time of actual supply of service i.e when deposit is applied towards consideration? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

6) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available for sinking/ repair fund collected by the applicant from its members being in nature of advance? If exemption is available then  whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption?   

7) Whether voluntary contribution received from members for celebration of cultural festivals such as Ganesh Chaturthi, Durga Pooja, etc., is liable to GST?

1. Whether given the composition of the applicant soap (having>60%) and its dual use nature (bathing and laundry). The Product should be classified under HSN 34011941 (“toiled soap”) or HSN 34011942 (“Laundry soap”)