Authority for Advance Ruling (AAR)

1)  Whether the Applicant is required to obtain the registration in importing States other than Maharashtra, if goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD (Direct Port Delivery) which is under the Customs Boundaries to customers from those States?

2)  Whether the Applicant is required to obtain registration in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse?

3)  Whether issuing invoices under Maharashtra GSTIN is permissible in law for supply of imported goods from the proposed warehouse located in the State where the Applicant is not registered under GST?

1. Whether telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are Nil rated under GST as per the S. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 by considering the service as a pure service as they are in relation to functions entrusted under          article 243W?

2. Invoices for telecommunication services are to be issued with (or) without GST?

Question 1:-   In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?

Question 2:-   Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc.

Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?

Question 4:-    In case TDS is deducted, whether we would be entitled for refund of the same?

1. Whether the applicant is correct in classifying the services provided to the Government entities as exempted services?
2. Whether the applicant is correct in claiming exemption under Sl.No.3 of Notification 12/2017 dated 28th June 2017 for the said exempted services?

Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST  (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 or not?But the Applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling and the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under section 98(2) of the CGST Act 2017.

a. Whether provision of service to foreign buyer over the matil and mobile communication is chargeable in India?
b. If Chargeable to tax then at what rate?But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 05.10.2021.

a. Whether the service procured by the applicant from Beacon US in respect of the referral of the FIS client is liable to tax under the IGST Act, 2017 and consequently whether the said service qualifies as an import of service under Section 2(11) of the said enactment?
b. If the answer to the above is yes, who is the person liable to tax in respect of the said services rendered by Beacon US to applicant?

a. What is the GST Rate applicable for Job work service?
b. Whether if falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; @ GST 12% or (iv) which covers "Manufacturing Services on physical inputs owned by others @ GST 18%?

(i) Whether Tax Invoice from Bengaluru office (Registered Place of Dusiness) for imports received at Chennai Sea Port and directly sold to a customer either in Andhra Pradesh, Tamil Nadu, etc., could be raised, or a separate registration is to be obtained at the place of Importation, Le. Tamil Nadu for the mentioned transactions? Whether the contents and details of the sample draft invoice are correct in law,

(ii). If we do not need separate registration in Tamil Nadu, can we do the transaction using Karnataka GSTIN. If yes, then in case of issuance of e-way bill, is it correct to mention the GSTIN of Karnataka and the place of dispatch as Chennai Sea Port?

(iii). Whether Input tax credit would be available to the registration in Karnataka u/s 16(2) even though the goods have not been physically received in the premises of the applicant but directly transported to the customer? What is the required documentation to avail input tax credit in such cases?

a. Whether the subsidy from Government of Karnataka is to be reduced from the value of import of plant and machinery from China, Jor the purpose of levying GSTP

b. Whether valuation of supply of goods under the GST Act or any other relevant Act in respect of import of goods excludes government subsidy?

e. Whether GST will be levied on imports of plant & machinery after reducing Government subsidy from the CIF value of the imports?