Authority for Advance Ruling (AAR)

Applicability of GST exemption on Comprehensive architectural services that includes architectural design,  structural design , MEP design , HVAC services design,  preparation of drawings etc for repairs/ restoration, reconstruction for development of recreation ground cum  textile museum at United India Mills 2 & 3 at Kala chowky provided by the Applicant to Municipal  Corporation of Greater Mumbai (‘MCGM’). 

Que 1.  Whether the amount collected as membership subscription and admission fees from members are liable to GST as supply of services? 
A. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services? 
  B. Whether the applicant would be a Taxable Person under the provisions of the Act? 
  C. If answer to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

Que 2.  Whether the Club administration charges are liable to GST? 
A. If answer to question No. 2 is affirmative, whether it will be classified as supply of goods or services?
 B. Whether the applicant would be a Taxable Person under the provisions of the Act? 
 C. If answers to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

Que.3. Whether the donations received by the club are liable to GST? 
A. If answer to question No. 3 is affirmative, whether it will be classified as supply of goods or services? 
 B. Whether the applicant would be a Taxable Person under the provisions of the Act?
 C. If answer to question no. B is affirmative, who shall be person responsible under GST,   as office bearers keep on changing every year?

1. What is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coast Guard in normal course?

2. What is the applicable rate of GST on supply of RO Plant/system (Reverse Osmosis Plant) to the Indian Navy/Coast Guard which would be installed in/on a warship?

Applicant could not present documents hence application treated as withdrawn.

(i) Whether Registration is required?

(ii) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of a goods or services

(iii) Determination of tax liability

1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent.
2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent?
3.  Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner?
4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner?

1.Whether GST is applicable on supply of safe drinking water for public purpose by Chennai   Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) a Government Authority?

2. Ruling is sought for applicability of Sl.No.99 of Notification 02/2017 for supply of water or/and

3. Sl.No. 3 of Notification 12/2017 for transaction of supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metro Water Supply and Sewerage Board, a Government Authority.

1.  Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act?

2.  Whether the annual subscription and annual games fee collected from members of club is liable to tax under CGST/SGST Act?

Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017

Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017