Authority for Advance Ruling (AAR)

The application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses of sub-section (2) of section 97 of the CGST/WBGST Act, 2017.

Whether the applicant who provides supply of services by connecting the passenger to the drivers through the app developed by him falls under the category of electronic commerce operator and shall be deemed to be the supplier of passenger transportation services under sub-section (5) of section 9 of the CGST/WBGST Act, 2017.

What will be the rate of tax of the product namely "Baby Carriers with Hip seat"?

Whether the composite supply of catering service within the club premise along with renting of premise can be construed as Outdoor Catering service along with renting of premises.

Whether interest charges by HDFC Bank Ltd should be treated as inward supply from registered suppliers for calculating threshold of 80% as specified in terms of Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019.

Whether the applicant who is engaged in purchasing used old / second hand gold jewellery from unregistered persons and subsequently supplies it in the form of new finished product to registered/unregistered persons as per their requirement can avail the benefit of margin scheme, as prescribed in sub-rule (5) of rule 32 of the CGST/WBGST Rules, 2017.

Whether contributions/participation money paid/ stakes bought by the players for playing physical/offline game of bridge (when played for money) or winning thereof or organizing games/tournaments of bridge (when played for money) qualify as supply of specified actionable claims under section 2(102A) of the GST Act, 2017.

Whether works of survey, design, drawing, estimate and preparation of comprehensive plan related to water supply schemes of local bodies/municipalities being undertaken by the applicant can be classified as Pure Service as specified in serial number 3 of the Notification No. 12/2017 Central tax (Rate) dated 28.06.2017.

Whether the upfront premium payable by the applicant towards the services of by way of granting of long-term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017-CGST (Rate) dated 28.06.2017.

Whether the applicant, being a Resident Welfare Association, shall charge GST from all the members irrespective of their share of contribution (monthly maintenance) or only from those members whose share of contribution is more than Rs. 7,500 per month.