Authority for Advance Ruling (AAR)

Whether the transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for the exemption under Entry 22 of Notification No: 12/2017 Central Tax (Rate).

Advance Ruling No. GUJ/GAAR/R/11/202 dated 20-01-21 void ab-initio in terms of Section 104 of CGST Act.

Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017(i.e., before GST regime) where as the construction will be completed during GST regime.

a. Is this date to be concluded as the date of allotment for payment of service tax in respect of construction services provided to landlord ignoring the fact that the construction was continued subsequently from May, 2017 to November, 2018.

b. Will it be sufficient and adequate compliance, if the appellant complies law and remit entire service tax on the entire area earmarked to landlord.

c. Once the time of supply is clarified and ruled, the appellant will plan for remittance of tax accordingly on hearing from office.

d. In the event the service tax is remitted based on the date of above supplementary agreement, will the appellant not required to comply with GST on the said value of service to land owner.

e. Will this view in transitional period have any impact on the future projects to be explored by the applicant company.

f. What is the ‘Constructed complex’ referred to in the notification.

1. Under which HSN Code should the following goods be classified: The wastes, namely,

a. Cinder Half-burnt Coal / Char Dolachar and

b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process?

2. Would the GST Compensation Cess @ Rs.400/- per tonne be applicable on sale of waste, i.e. Cinder Half-burnt coal, generated during the said process?

    
1.    Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017?

2.    Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – Central Tax (Rate) or sl. no. 3 of Notification No.09/2017 – IGST (Rate)?

3.    Whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017?

4.    Whether AJL is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act?

5.   If AJL does not qualify to be local authority under Central Goods and Services Tax Act, 2017 in Part A, can be it construed to be a government entity or a governmental authority?

The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi)  Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST).

(a)  What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo?

(b)  What is the applicable rate of tax under the GST Acts on supply of instant mix flour for gota/methi gota along with chutney powder/kadhi chutney powder?

(c)  What is the applicable rate of tax under the GST Acts on supply of khaman along with masala pack?

The goods are classified as Lassi at HSN 040390 and is exempt from GST.

Withdrawal

Rectification order passed under section 102 of the CGST/KGST Act 2017