Authority for Advance Ruling (AAR)

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?

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?

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii) If not, what is the appropriate rate and classification of GST to be charged by the applicant?

Q-1 Whether the works awarded to the applicant is a composite supply of the works contract services?

Ans-1 Replied in negative.

Q-2- Whether the benefit of Sl. No. 3(v)(a) of Notification No.11/2017-Central Tax (Rate) as amended vide notification no. 20/2017-Central Tax (Rate) is applicable to the subject works.

Ans-2 Replied in negative.

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii)If not, what is the appropriate rate and classification of GST to be charged by the applicant?

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii) If not, what is the appropriate rate and classification of GST to be charged by the applicant?

a. What is the applicable rate of CGST on the supply of pressure tight cables, non-pressure tight cables and special cables for use in S4 submarine supplied by the Applicant to DMDE, Ministry of Defense, Govt. of India.

b. Whether these goods would be considered to be as parts of warships and accordingly classifiable under Sl.No.252 read with Sl.No.250 of Schedule I in Notification No. 01/2017 dated: 28.06.2017.

1. Is paid educational content, which is used by health care professionals or students to fulfil a mandatory demand by their professional body or institute, exempt of tax?

2. Is the fee for the portfolio management, which will reduce the administrational pressure on professional bodies and health care professionals, and which will increase the transparency in the certification of educational activities, exempt of tax?

Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?

a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services?

b. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992?

c. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as Taxable Supply to be taxed at (Integrated Tax) 18% under Heading 9983?