Authority for Advance Ruling (AAR)

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?

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. 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)?

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.

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?

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.

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.

1.Supply of raw water falls under exempt goods under GST. Does raw water that is supplied through tankers through the Bookwater platform come under exempted goods as well?

2. Does the supplier of water through tankers come under supply of raw water or under transport services?

3. Does Bookwater have to withhold any tax-GST TCS 1% from the suppliers before making payments for the supply of raw water through our platform?

4. Is the supplier making raw water sale is required to register under GST since they are transacting through an e commerce operator?

5. Does Sewage Evacuation come under 18% GST? If yes, most individual sewage tanker operators have turnover less than 20lakhs per annum. Since we are not billing the customer directly and are only billing on behalf of the supplier, will the exemption limit of Rs.20Lakhs per annum be applicable to suppliers individually?

6. Consequently, is GST Registration applicable for all suppliers through the Bookwater platform or only applicable for those suppliers who have a turnover over 20Lakhs?

7. Does Bookwater have to withhold any tax (GST TCS 1% applicability) from the suppliers before making payments since the supplies have been made through our digital platform and we also deduct our charges for our services rendered before making payments?

1. Whether the relaxations provided vide the notification of 35/2020 – Central tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017.

2.  Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 – Central tax Dated April 3, 2020

Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIR (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017?

2. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) registered as public vehicle with RTO to transport passengers, provided to their different customers on lease or rental or hire will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(B) of Central Goods and Service Tax Act, 2017.

3. Whether the supply of services by way of Renting or Leasing or Hiring Motor Vehicles to SEZ to transport the employees of the customers without payment of IGST under LUT is deemed as taxable supply and whether ITC is admissible on Motor Vehicles procured and used commonly for such supply to SEZ and other than SEZ supplies?