Authority for Advance Ruling (AAR)

i. What is the HSN Code of the product "RavaIdli Mix"?

1. Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 without considering its general tax rate as per the entry of schedule I, Sl. No. 252 of Notification No. 1/2017-Central Tax (Rate), Dated 28-06-2017, on the basis of its ultimate used as part of fishing vessel of heading 8902.

2.  Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 when it is supplied for use of defense purpose, patrolling purpose, flood relief and rescue operations being part of heading 8901, 8904, 8905, 8906, 8907.

i. Whether the applicant is entitled to collect GST on Supply of services which pertains to selling of agricultural produce as per APMC Act?
ii.  Is there any special case where the applicant has to collect GST on the Service provided (Branded and unbranded)?

1. Whether the services supplied by the applicant can be termed as the supply of space for advertisement in print media?

2. If yes, GST@5% can be charged on the invoices raised to the customers?

i. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902.
ii. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost.
iii.  Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessels of heading 8902.
iv.  Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
v. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.

i. What is the applicable GST SAC and GST rate for the supply of service described in this application?
Ii.  Is it a composite supply or a mixed supply?
Iii. Whether the service is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017?

Que- (i) Whether the services supplied by UPPTCL to the Applicant are exempt from payment of GST under Entry No. 25 of Notification No. 12/2017-Central Tax(Rate) dated 28-06-2017?

Ans- (i)- The application is not admitted, under Section 98(2) read with Section 95(a) of CGST Act, 2017/UPGST Act, 2017 for the reason that the applicant has raised questions as a recipient of service

Que-(ii)-Subject to above, whether the Applicant is eligible to claim Input Tax Credit(ITC) of the tax paid on services received from UPPTCL?

Ans-(ii)- Not answered as question 1 is not admitted.

Que-(iii)-Subject to above, whether the Applicant is liable to deduct Tax at Source(TDS) on the amount paid to UPPTCL for services supplied by it?

Ans-(iii)-Not answered as question I is not admitted.

Whether Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department in Kargil District under the Administration of Union Territory of Ladakh on behalf of State Water and Sanitation Mission (SWSM) is covered under SlNo.3. Chapter 99 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and such services are thus NIL rated without applicability of GST being by way of activity in relation to any function entrusted to a Panchayat under article 243 G of the Constitution or in relation to any function entitle to a Municipality under article 243 W of the Constitution.

i.  Whether such services provided by third party Canteen and Transport contractor (having already suffered tax), be regarded once again as supply of services rendered by Applicant Company to its employees in the course or furtherance of business as per Section 7 r/w Schedule I of the Central Goods and Service Tax Act, 2017, just by the reason that "part cost incurred " has been recovered from its employees, as agreed upon.

ii.  Whether part recovery of cost from employee can be said to be "consideration earned" by  the Applicant towards supply of services under the GST Act, 2017 and be subjected to GST.

iii.  If such part recovery of cost to be regarded as value and consideration received for supply of facilitation / support services made in the course or furtherance of business, by the Applicant Company, what is the tax amount which is required to be paid on such recoveries and the applicable SAC code?

iv.  And if the tax is to be paid on such recovery of "part cost incurred” from the employees, treating it as " taxable outward supply of service referred above at question iii" made "in the course or furtherance of business” as provided in Section 7 of CGST Act, 2017 r/w Schedule I, can the Applicant Company be allowed ITC credit to that extent, as per Section 16 of CGST Act, 2017, which also coins the word as "used in the course or furtherance of business". More so due to the reason, if such levy is imposed on premise that it is taxable supply at the hands of Applicant Company, then credit needs to be allowed.

Q.1.  Whether the applicant is liable to pay GST on the contribution received from its members?
Q.2.  If yes, whether the applicant can avail the benefit of exemption under entry no. 77 of Notification no.12/2017-CTR dated 28th June, 2017 for the value upto Rs.7,500/- per month per member and in case the said monthly contribution exceeds Rs. 7,500/- per month, then the GST is leviable only on differential value in excess of Rs. 7,500/-?
Q.3.  Whether the applicant is liable to pay GST on amount collected from its members towards the following accounts as per the Bye laws:
a. Sinking Fund
b. Building Repair Fund
c. Election and Education Fund
Q.4.  Whether the supplies otherwise exempted from tax or charged at Nil rate shall be included in value in computing threshold amount of Rs.7,500/- per month per member under entry no. 77 of Notification no.12/2017-CTR dated 28th June, 2017, for determining the tax liability?
Q.5.  Whether contribution collected to defray expenses for supply of following types of water are covered under entry 99 of Notification 2/2017-CTR dated 28th June, 2017 i.e. under HSN Code 2201 and attracts NIL rate of tax?
a. For Potable water received from MCGM u/s 169 of Mumbai Municipal Corporation Act 1888, which is supplied/distributed to the flats of the Members through an elaborate storage and pumping system.

b. Flush Water (Non Potable water) generated from Sewage treatment plant installed in the Society premises and supplied to all the flats for use in toilet flushing.

Q.6.  Whether input tax credit can be claimed on the expenses incurred for heavy repairs and maintenance of the society building premises and which are not capitalized in books of accounts?