Authority for Advance Ruling (AAR)

1. Is Brindavana Gardens Park Entrance Fees exempt vide Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017 under the following entries?
- Entry No. 79 - Services by way of admission to a National Park (Heading 9996),
- Entry No. 81(b) - Services by way of right to admission to Musical Performance (Heading 9996)
- Entry No. 76 - Services by way of public conveniences such as provision of facilities of Bath Rooms, Wash Rooms, Lavatories, Urinal or Toilets (Heading 9994)

2. Is Toll Collection for use of Bridge is exemptedvide Notification No. 12/2017- Central Tax (Rate) under the following entries?
- Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges
- Entry No. 23(A) - Services by way of access to a road or bridge on payment basis.

A.Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18. 
B.If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far.

Whether the sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS)- 'Cattle feed' undertaken by the applicant is covered under serial no 102 of Notification No. 02/2017 Central Tax (Rate) dated 28 June 2017 and whether these commodities are exempt from payment of GST?

i. Determination of the taxable value under GST Act, 2017 of Immovable Constructed Commercial Property without any occupancy or Completion Certificate where the area of the land exceeds 500 square meters or the number of Apartments proposed to be developed exceeds 8 inclusive of all phases particularly when the actual Guidance value fixed by the Competent Government Authority is more than the Value of Sale Consideration stated in the absolute Sale Deed registered by the Builder in favour of the Purchaser

1. Whether contract involving supply of equipment / machinery & erection, installation& commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 – CT (Rate) dated June 28, 2017 (as amended).

2.Whether contract involving supply of equipment / machinery & erection, installation& commissioning services with civil work thereof would be contemplated as works contract service or not. If the supplies would qualify as composite supply of works contract, what would be the classification and applicable tax rate thereon in accordance with Notification No. 11/2017 – CT (Rate) dated June 28, 2017 (as amended).

On  the admissibility of input tax credit of GST paid on goods & services used for lying of cross – country pipeline nearby river/

GST exemption on the service of survey and preparation of detailed project report for water supply schemes for Panchayats/Municipalities under JAL Jeevan Mission.

1. Whether the activities carried out by the applicant qualifies for job work in view of the section 2(68) of the CGST Act, 2017?

2. If yes whether GST rate of 12% or 18% would be applicable in view of Sr. No. 26 (id) and (iv) of the Notification No. 11/2017 CT-Rate dated 28 June 2017 as amended vide Notification No. 20/2019 CT- Rate dated 30 Sep 2019?

3. If No, what would be classification of services and rate of tax thereof? 

a. Whether may we know that the applicability of consolidated invoice for supply of Ready Mix Concrete (HSN Code : 3824 5010) through multiple vehicle / consignments due to continuous supply of materials to fulfil the customer's requirements, where in case of "Continuous supply of Goods".

Question 1: - Whether product poultry crate is falling under chapter 84, chapter heading- 8436, sub heading 843610 and Tariff item 84362900 as Poultry keeping machinery, attracting rate of tax @ 6% each under Central and State Tax?

Question 2: - Whether the above mentioned item is falling under chapter 39 “Articles for the conveyance or packing of goods, of plastics” chapter heading 3923, subheading 392310 and Tariff item 39231090 as “Others” attracting rate of tax @ 9% each under Central and State Tax?

Question 3:- If the above product is not falling either under chapter 84 OR chapter 39, what is the appropriate classification of poultry crates and what is the rate of tax under Central, and State Tax?