Authority for Advance Ruling (AAR)

1. Applicant has entered into a Power Purchase Agreement with Punjab State Power Corporation Limited (PSPCL) for supply of power to be generated from 2 Rice straw bed biomass power projects of 15 MW capacity each regarding which letter of award has been issued to the applicant by Punjab Energy Development Authority (PEDA). The applicant has to establish two biomass based power plants and requires to procure the items listed in annexure to this order for the said purpose. Applicant wants to know about the classification of the goods mentioned in the annexure

2. Whether the items purchased/to be purchased and used to be used for producing/generating electricity from paddy straw/waste, as per annexed list, are covered in schedule-1- 5% Sr. no. 234, Chapter/Heading/Sub Heading/Tariff item 84 or 85(e)- Waste to energy plants/devices under renewable energy devices and parts for their manufactures of notification No. 1/2017 Integrated Tax (Rate) dated 28 June, 2017 for the purpose of levy of GST

1.(a) Under the Private Investors Guarantee (PEG)- 2008 scheme, there are two types of PEG warehouses namely
     1. On lease only basis

    2. On lease and service basis

   In case of lease only basis, godowns have been built by the private investor and have been leased to the nodal agency which manages the storage, preservation and warehousing of the stocks of the FCI stored therein.

  Whether this arrangement with private investor falls under the classification of 'Storage and Warehousing of Agricultural produce and rice and is therefore exempt from payment of GST?

 (b) whether GST is exempt or is applicable on the private Entrepreneurs Godowns built under PEG-2008 scheme of the FCI and leased out to Nodal Agency (PUNGRAIN) on ‘Lease only basis' for the storage of FCI's food grain stocks (Wheat and Rice).

1. Whether the seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' interms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06 2017.

2. Whether the storage of the seeds in the storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the applicant job worker on job work basis are exempt from payment of GST in terms of Sl. No. 54(e) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06 2017 or any entry/entries of the above notifications.

3.Whether the processes,

namely, cleaning, drying, grading and treatment with chemicals (heading No.9986), carried out by the applicant - job worker on job work basis, are exempt from payment of GST in terms of Sl.No.54(c) and (h) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c), (h) and (iii) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under or any other entry/entries of the above notifications.

1.Whether the seeds produced/ procured and processed, packed and sold by the Applicant as seeds for sowing are agricultural produce in terms of the definition under the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 and 11/2017- Central Tax (Rate) dated 28-06 2017.

2) Whether the storage of the seeds in the leased storage facility/godowns, loading, unloading and packing of the seeds (heading No.9986) by the

job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(e) of the Notification No! 12/2017- Central Tax (Rate)dated 28-06 2017 and Sl.No.24(1)(e) of the Notification No. 11/2017- Central Tax (Ret)dated 28-06-2017 or any entry/entries of the above notifications. Other

3) Whether the processes, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986) carried out by the job worker on job work basis are exempt from payment of GST in terms of Sl.No.54(c), (h) of the Notification No. 12/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" there under and Sl.No.24(1)(c), (h) and (ill) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06 2017 read with the definition of "agricultural produce" the reunderor any other entry/entries of the above notifications.

4.Whether the transport of seeds from the farm lands to storage facility/godown of the applicant, transport of seeds from one storage facility/godown of the applicant to the other

storage facility/godown of the applicant, transport of packed seeds from storage facility/godown of the applicant to the distributor and transport of sales-returns, if any, (heading No.9965 or 9967) is exempt from payment of GST in terms of Sl.No. 21(a) of the Notification No. 12/2017- Central Tax (Rate)dated 20-06-2017 or any entry/entries of the above notifications.

5. In respect of the processes undertaken by the applicant, namely, cleaning, drying, grading, treatment with chemicals and packing (headingNo.9986), for himself, whether any 'supply is involved in terms of section 7(a) of the CGST Act, 2017,so as to be taxable

Whether conservancy/solid waste management is exempt from GST?

1. Whether the activities carried out in India by the Applicant would constitute a supply of "other support services" falling under HSN code 9985 or as "Intermediary service" classifiable under HSN code 9961/9962 or any other classification of services as specified under various Tariff entries of rate       notification issued under Goods and Services Tax Law?
2. Whether the aforesaid services provided by the Applicant would qualify as 'export of services' in terms of clause 6 of section 2 of the Integrated Goods and Services Tax Act 2017 (hereinafter 'IGST Act, 2017') and consequently will it be construed as ' Zero rated supply' in terms of Section 16 of the said act?
 In this regard the applicant vide their letter dated : 08-02-2022 requested this authority to permit them to withdraw their application stating that the above issues has been clarified by CBIC vide circular No. 159/5/2021, dated: 21-09-2021

Whether the pick-up track cum passenger cars are classifiable under Tariff Item 8704 21 90, which covers "Motor vehicles for the transport of goods" and thus subject to 28% rate of Integrated Tax under Entry no. 166 under Schedule IV to the Notification no 1/2017 - Integrated Tax (Rate) dated 28.06.2017. The applicant vide their letter dated : 03-02-2022 requested this authority to permit them to withdraw their application quoting the commerical reasons.

1.  Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of ‘works’ contract’?
2.  Whether the activity should be classified as Composite Supply of works contract for Construction of tunnel under Entry 3(iv) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 taxable at the rate of 12%?

Whether assignment/transfer of leasehold rights in land & structures standing there by the applicant to M/s. Greenscape IT Park LLP would qualify as ‘supply’ and liable to GST and if so, then under which section of GST Act?

Whether Roof Mounted AC Package Unit manufactured as per the specifications and drawings issued by organizations owned and operated by Ministry of Railways of India/Research Design and Standards Organisation (RDSO) working under Ministry of Railways of India is covered under chapter Heading 3607 of GST Tariff ?