Authority for Advance Ruling (AAR)

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

1)   Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under the GST Law?

2)  If yes, whether the tax is to be paid by NMC under forward charge or same is to be paid by the applicant under reverse charge?

3)  If tax is to be paid, then whether the applicant would be entitled for Input Tax Credit?

Ques-Whether tax would be applicable on the service of transportation of goods by road to be provided by the company under one of its contracts?

Ans- Replied in affirmative.

1.  Whether MJP can be considered as ‘government entity’ under GST law?

2.  Whether the work intended to be carried out by MDE qualifies for exemption as per   notification 12/2017-Central Tax (Rate) dated 28.06.2017?

3.  If it is concluded from the above that the supplies made or proposed to be made by MDE to MJP qualifies for exemption then the consequent question is whether MDE requires to obtain registration under GST law?

What is the (HSN) classification of Crumb rubber/granule? Therefore what is Current duty applicable?

1. Can the applicant ask the Labour contractors to not to charge any GST as per the entry no. 10 of the notification No. 12/2017- Central Tax Rate (Rate) dated 28.06.2017?

2. Can the contractors mention on their Labour bill “No. GST being charged as per Entry No. 10 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017” along with their GST Registration number.

3. Is there anything else that needs to be mentioned in the Bill of the Labour Contractors?

Whether the Godown Rent collected from the CCI is exempted as per the Notification 21/2019 – Central Tax (Rate) Dated 30.09.2019 based on the Circular No.16/16/2017-GST

a.The subject consideration paid by industrial units to GHB is liable to GST.The Subject activity by GHB is Supply of Service.
b.The consideration paid to GHB is not exempt under entry 41 to said Notification.
c.Liability to GST arises from 1-7-2017. Thereby Statutory Interest is payable. This issue has been expounded at paragraph 17 of subject Ruling

1. The Classification of supplies made by TS TRANSCO in terms of HSN and applicable rate of tax;

2. The Classification of supplies procure by TS TRANSCO and eligibility to obtain services at reduced rate of 12% as per entry 3(iv) of Notification 11/2017 CTR dated 28 June 2017;

3. Eligibility of TS TRANSCO to avail input tax credit benefit on works contract services when viewed from the restrictions imposed under sub-section (5) of section 17 of the CGST Act, 2017.

Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply.