Authority for Advance Ruling (AAR)

1.The applicant is providing residential land on lease basis for which they are charging or receiving lease premium whether GST is leviable or not?
2.Please also clarify whether GST is leviable on the maintenance charges and lease rent received on such residential land.

Availability of Input Tax credit if use Fuel oil Taxable @ 18% (HSN 27101990 under chapter 27 Mineral rules, mineral oils and products of their distillation, bituminous substances, mineral waxes) to run the fleets instead of diesel

1.  Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018?

2. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018?

3.  If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST?

1. Applicability of CGST and SGST Tax Rate on the listed works executed for Andhra Pradesh Industrial Infrastructure Corporation (APIIC).
2. Applicability of CGST and SGST Tax Rate on construction of 20MT cold storage building for Primary Processing Centre (PPC) under Mega park scheme at Peddapuram, East Godavari district.

1. What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads?

2. Whether to Charge GST tax of 12% or 18%?

Whether the project which is currently under construction by the applicant can be treated as (i) Residential Real Estate Project (RREP) and (ii) affordable residential apartment and what shall be the rate of tax on such supply.

Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907' in terms of Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28 6-2017 ?

1. Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017?

2.  Whether contributions from the members, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?

Q.1.  Whether activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer is classifiable under service accounting code 9988 more specifically under code 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of Notification 11/2017 Central Tax (Rate) as amended or at 18% in terms of entry no. 26(iv) of Notification no. 11/2017.

Q.2.   Whether activity of surface coating undertaken by the Applicant in the State of  Maharashtra on old, worn out or used goods received from Customers is classifiable under  service accounting code 9988 more specifically under code 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of Notification 11/2017 Central Tax  (Rate) as amended or under Service accounting code 9987 more specifically under code  998729 as repairs chargeable to tax at 18% in terms of entry no. 25(ii) of Notification no.  11/2017.

The advance ruling is sought on availability of ITC on GST charged by the contractor supplying service of works contract.