Authority for Advance Ruling (AAR)

1. Whether Indian Institute of Management, Tiruchirappalli(IIM) is a Government Entity under GST Law.
2. If the answer to question is in the affirmative, whether
2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
2.2 Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017.
2.3.Whether the entry provided as under is applicable
A) Serial No.3/3A of Notification 12/2017 is available to IIMT. 
B) Composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017.

GST classification of the product namely “ waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene

1. Whether under the circumstances of the case, mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods amounts to "Supply" within the meaning of Section 7 of the GST Act?

2. Whether under the circumstances of the case, where the goods are destroyed by fire before being delivered under an agreement to sell, can there be "Supply" within the meaning of Section 7 of the GST Act after the destruction of the goods by fire?

Whether Epoxidised Soya bean Oil can be classified under tariff item 1518 of Schedule-1 (taxable at 5%) or Schedule-11(taxable at 12%) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time?

Will the tax paid by service provider under forward charge absolve the recipient from payment of tax?

Applicability of GST tax liability on Milling Charges on paddy, Milling Incentive, Transportation, Usage charges of old gunny bags and Applicability of TDS Provisions on payment made to custom millers.

1. Whether the service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) would be exempt from payment of GST under Tariff Heading 9966 i.e. ‘services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers’ in terms of Notification No.12/2017-CT(R) dated 28.06.2017 or not?

2. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @12% under Tariff Heading 9966 i.e. ‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ inserted by way of Notification No.31/2017 dated 13.10.2017? (Amended Notification No.11/2017-CT(R) dated 28.06.2017).

3. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017?

Whether the Applicant is correct in charging 2.5% CGST and SGST respectively or 5% IGST, as applicable, by applying Notification No.45/2017-Central Tax (Rate), Notification No. 45/2017 –State Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate) all dated 14.11.2017 on the scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith ? 

Interpretation of the term "a contract" for TDS applicability under section 51 of the GST Act. In the absence of any contract, or contract of continuous supply, whether TDS provisions under section 51 is applicable for every supply of goods and services? Or whether the single tax invoice shall be considered as "a contract" or aggregate value of purchase from a vendor for the whole year be considered as a contract?

1.Whether GST is applicable on payment of notice pay by an employee to the applicant in lieu of notice period under clause 5(e) of Schedule II of GST Act?
2.Whether GST is applicable on the amount of premium of Group Medical Insurance Policy recovered from the non-dependent parents of employees & retired employees at actual those who are covered under the said policy?
3.Whether GST is applicable on nominal amount for availing the facility of Canteen at the Refinery at Bina when it is not a supply as per clause 1 of Schedule III of GST Act?
4.Whether GST is applicable on recovery of telephone charges recovered from the employees over and above the fixed rental charges payable to BSNL?
5.Whether full ITC is available to the applicant as per question No. II, III &IV or ITC will be restricted to the extent of GST borne by the applicant-employer?
6.Whether the provision of canteen services to all the employees without charging any amount (free of cost) will fall under para 1 of Schedule III of GST Act and will not be subjected to GST?
      If reply to Q.VI is yes, whether in view of the explanation to Section 17(3) of GST Act, ITC shall be available to the employees?