Authority for Advance Ruling (AAR)

Application is rejected on the question whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on the value of supply.

Whether the applicant, as a job worker, is liable to pay tax on gain of pure gold which is retained by him from the wastage allowed by his principal for manufacturing of gold ornaments.

Whether the applicant is obliged to reverse input tax credit under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules, 2017 in view of the sale of alcoholic liquor for human consumption effected by it at its premises under the facts & circumstances of the present case.

Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government and whether the supply being undertaken by the applicant to the said department for desilting of the foreshore of Prakasam Barrage would be taxable vide entry No. 3 (vii) of the Notification No. 39/2017- Integrated Tax (Rate) dated 13.10.2017, as amended.

Activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities for construction of Proposed 4-Laning of Barasat – Krishnagar Section of NH-34 Project cannot be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, should be regarded as composite supply of works or not?

Rate of tax and HSN Code of Industrial safety belt and harness?

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility and construction of Sanitary Landfill along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate).