Authority for Advance Ruling (AAR)

(1) Whether subsidized deduction made by the applicant from the employees and workers towards canteen facility provided by the canteen service provider at the canteen facility would be considered as a ‘supply’ by the applicant under the provisions of Section 7 of the CGST Act, 2017 and GGST Act, 2017.

"Question 1: Whether the nominal amount recovered by the Applicant from the salary of the Employees for providing the canteen facility in the factory premises would be considered as a 'supply of service' under the provisions of the Central Goods and Services Tax Act, 2017? a. In case answer to above question is yes, whether GST is payable thereon. b. Whether input tax credit (ITC) is available to the Applicant on GST charged by the Canteen Service Providers for providing the canteen services?

 Question 2: Whether the nominal amount recovered by the Applicant from the salary of employees for providing the non-air-conditioned bus transportation facility would be construed as 'supply of service' under the provisions of the Central Goods and Services Tax Act, 2017? a. If answer to above question is yes, whether GST is payable thereon? b. Whether ITC is available to the Applicant on GST charged by the Transport Service Providers for providing the bus transportation services?"

"1. Whether the Supply of Services as specified in the facts of the case is termed as ‘Export of Services’ as per Section 2(6) of IGST Act, 2017? 

2. If not covered in (1) above, whether the same falls under the provisions of entry 12AA in Notification No.09/2017 – Integrated Tax (Rate) as notified by the Notification No.20/2019 – Integrated Tax (Rate) dt. 30/09/2019? "

Paddy Godown Rent-Taxable or Not.

1. We are collecting 5% GST on Quick Lime and Hydrated Lime having purity less than 98%. But there is lot of confusion regarding the GST rate whether GST rate is 5% or 18%. 

2. GST rate of Quick Lime and Hydrated Lime having less than 98% purity - AAR Ruling required.

Requesting for GST exemption in respect of an escrow deposit account to be opened and operated by them solely to facilitate forwarding of freight amounts as deposited by shippers to the accounts of carriers without any deduction.

1.Whether the TAX INVOICE raised by us for the non- monetary benefits/perquisites received is valid under GST Act? 

2.Whether value on which TDS deducted under section 194R of Income Tax Act should be considered as SUPPLY? 

3.If the same termed as SUPPLY, then let us know whether it is being construed as supply through any Notification or under any section of GST Act?

The applicant seeks an advance ruling on the appropriate classification of the Condenser Fan and Blower under the GST Tariff Schedule. The main question is whether the correct classification falls under Heading 8414 as Industrial fans and blowers (specifically HSN 8414.59.30) or if an alternate classification should be applied.

1. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of Central Goods and Services Tax Act, 2017 and Goa Goods and Services Tax Act, 2017. 

a. In case answer to above is yes, - whether GST is applicable on the amount deducted from the salaries of its employees? 

b. In case answer to above is no, GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

'Whether the product fusible Interlining fabrics of Cotton' is correctly Classifiable under Chapter 52 or Chapter 59?