Authority for Advance Ruling (AAR)

Whether supply of services by the applicant by way of arranging sales of goods to the recipient located outside the country shall be considered as " export of service" or not.

Q-1 The Applicant has approached the  authority of Advance ruling to determine the admissibility of input Tax Credit of Tax paid on cost  proposed to be incurred in relation to Activity mentioned ?

Ans-1 The input Tax Credit of Tax paid on cost Proposed to be incurred in relation to Activity mentioned is not Admissible

Applicability of GST Tax liability under the provisions of reverse charge mechanism , on the ‘Abhivahan Shulk’ collected by the government

Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet & catering services for holding members meetings & various events?

1. Classification of Beverage Whitener (HSN – 21069099 or HSN – 04021090)

2. Tax rate applicable to Beverage Whitener

Prior to appointed date, the applicant was also registered under service tax as well as VAT.  National Highway Authority of India (NHAI in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide N No. 25/2012-ST dt 20.06.2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT.  The Contract price was including of VAT.  Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime.  In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-?

1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are  classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 %  as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as  amended read with the parallel notification in State GST or under 2202 99 30

2. Also as to whether “the job charges” would also attract 5 % under SAC Code  998815, for the job work activity of conversion of raw material (raw milk with or  without tetrapack material supplied by Principal for such conversion and by  using  applicant utilities and consumables) in to flavoured milk (put in Tetra pack  (at  times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f)  of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the  parallel notification issued in State GST.

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

1. Whether the amount collected as membership subscription and admission fees from members is consider as supply and therefore whether the Club is liable to get registered under GST Law?

2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same?

3. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?