Authority for Advance Ruling (AAR)

1. Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined?

2. Whether the Tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department?

3. Whether this services made by State Government Department falls under Entry No.6 of exemption of Notification No. 12/2017- Central Tax (Rate) Dated 28th June 2017?

Whether the services provided by the applicant falls under the exemption entry at Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 and eligible for exemption from payment of GST?

Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services.

1. Given that the supply of under construction of immovable property is specifically defined as a separate and distinct service under clause 5(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST?

2. Given that the supply of lease of immovable property is specifically defined as a separate and distinct service under clause 2(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST?

3. Given that the Applicant is in the business of lease of immovable property, does the term "works contract services when supplied for in s.17(5) (c) of CGST Act refer to output supply of lease of immovable property or to the input receipt (purchase of under construction commercial immovable property) of the

Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, 2017 and TNGST Act, 2017?

Whether the Aluminium Composite Panel / sheet is covered under: 
a. HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
b. And what is the rate of tax on the same under SGST Act and CGST Act respectively?

a. Whether the transaction of sale of developed plot between himselfand his member falls within the ambit of GST.

b. Whether the infrastructure development undertaken by the applicant qualifies as supply under GST.

Whether the applicant is liable to pay GST only on Management Fee/Administrative charges or on entire billing amount and whether employer portion of EPF & ESl amount of the bill are exempted from payment of tax

Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be collected @ 8% on all advances received after 01.04.2019.

Whether goods supplied at nominal price and under separate invoices with separate prices pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods or to be treated as mixed supply and whether credit of the input tax paid on the items being sold at nominal prices would be available to the applicant.