Authority for Advance Ruling (AAR)

Questions raised by the applicant do not fall within the scope of Section 97 of CGST Act, 2017

1- Does the entire work is liable under GST?

2- Who is liable for GST, the department or the bidder?

3- What will be the applicable rate of GST for such activity?

4- What will be the calssification of HSN/SAC code of such activity?  Service Sale

5- At which point/time of supply, GST is liable to be paid?

6- On which amounts GST should be paid? Whether the taxable amount will include all charges i.e. loading, unloading, tapping & transportation charges?

7- Whether GST TDS (@2% applicable is liable to be deducted by the department from the payment made to biddr?

8- Does every contractor should be registered under GST working with the department for any types of activities?

9- What will be condition for deduction of GST TDS, if bidder has a contract less than 10 lakh or unregistered person?

1. Whether services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses are taxable and subject to GST?

2. If the answer to (i) above is yes, what will be appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant and applicable GST rate thereon?

3. Whether Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the Agreement? 

What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment?

1.  The applicant provides insurance service under insurance products namely ULIP product, Endowment Product, Annuity Product, Term Product and Riders to NRI/PIO policyholder's residing outside India. The NRI/PIO pays insurance premium through their NRE account maintained with Indian Bank as permitted by RBI through various mode i.e. directly debit, DD, cheque or NACH. Does receipt of consideration i.e., premium, through the said NRE account (through various mode) would be treated as amount received in convertible foreign exchange to satisfy the condition of para (iv) of section 2(6) of IGST Act 2017 as amended w.e.f. 01.02.2019 and thereby will not be liable to pay GST?

2.  Does the deduction of charges from fund value of ULIP policies substantiated through policy document, policy account statement along with above-mentioned documents which substantiate receipt of premium from NRE to satisfies the condition specified in sub-clause (iv) of section 2(6) of IGST Act, 2017 and thereby will not be liable to pay GST?

Q.1 Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agriculture Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?

Q.2 Whether services rendered by Applicant as a Commission Agent in APMC, Sangli are liable to GST in terms of Sl. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with Sl. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017?

Q.3 Whether the applicants required to be registered under the CGST Act, 2017 for his activities specified under Annexure-I? If yes, under which section of the GST Act, he is required to be registered?

Que- (i) Whether we should charge GST @18%  for taking reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure service by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution?

Ans- (i)- GST is liable to be paid @18% (IGST) on the reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge.

Que-(ii) Whether this services i.e., taking reimbursement of expenses for deployed Manpower is NIL rated supply in GST.

Ans-(ii) Replied in negative.

GST refund of 0.1% IGST on purchase of molasses under HSN exported to Bangladesh; GST liability on reverse charge basis on transportation charges paid to a goods transport agency for export purpose

Que-(i)  Whether the applicant  is eligible to take input tax credit in relation to expenditure incurred for ‘Civil and Interior Works’ in building located at C32, Sector-62,Noida, Gautam Buddha Nagar, Uttar Pradesh, 201301 at different floors, since the said property is further used for letting out to different tenants on rental basis viz. for furtherance of business?

Ans- (i) Replied in negative.

Que- (ii) Whether ITC on construction of commercial complex located at plot No. 18 BLOCK C, SECTOR- 153, NOIDA, Gautam Buddha Nagar, Uttar Pradesh, 201301, will be available to Applicant in case the said building is used for the purpose renting out?

Ans- (ii)  Replied in negative.

i.Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply?
Ii. If answer to question (a) above is yes then, whether the supply provided by the applicant is a composite supply of works contract as per Section 2(30) and Section 2(119) of CGST Act, 2017 and what would be the principal supply?
iii.If the supply is considred as a composite supply of works contract services, whether the said supply to be provided by the applicant would fall under the entry No.3(iv)(e) of the Notification No.11/2017-Central Tax (Rate) dated 28-06-2017, as amended time to time?
iv. What would be the applicable GST rate and SAC/HSN?