Authority for Advance Ruling (AAR)

Whether the project which is currently under construction by the applicant can be treated as (i) Residential Real Estate Project (RREP) and (ii) affordable residential apartment and what shall be the rate of tax on such supply.

Q.1.  Whether activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer is classifiable under service accounting code 9988 more specifically under code 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of Notification 11/2017 Central Tax (Rate) as amended or at 18% in terms of entry no. 26(iv) of Notification no. 11/2017.

Q.2.   Whether activity of surface coating undertaken by the Applicant in the State of  Maharashtra on old, worn out or used goods received from Customers is classifiable under  service accounting code 9988 more specifically under code 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of Notification 11/2017 Central Tax  (Rate) as amended or under Service accounting code 9987 more specifically under code  998729 as repairs chargeable to tax at 18% in terms of entry no. 25(ii) of Notification no.  11/2017.

1. Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017?

2.  Whether contributions from the members, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?

The advance ruling is sought on availability of ITC on GST charged by the contractor supplying service of works contract.

Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907' in terms of Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28 6-2017 ?

i. What is the HSN Code of the product "RavaIdli Mix"?

1. Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 without considering its general tax rate as per the entry of schedule I, Sl. No. 252 of Notification No. 1/2017-Central Tax (Rate), Dated 28-06-2017, on the basis of its ultimate used as part of fishing vessel of heading 8902.

2.  Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 when it is supplied for use of defense purpose, patrolling purpose, flood relief and rescue operations being part of heading 8901, 8904, 8905, 8906, 8907.

1. Whether the services supplied by the applicant can be termed as the supply of space for advertisement in print media?

2. If yes, GST@5% can be charged on the invoices raised to the customers?

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.