Authority for Advance Ruling (AAR)

Q.1. Advance Ruling is required in respect of Sl.No. 1 to 5, 7 to 9 as to whether the services rendered by them are exempted or not under the Notification No. mentioned against each Sl.No.
Q.2 In respect of services rendered by them  through tender contractors as mentioned in respect of Sl.No. 1 to 9 are exempted or not under the Notification No. mentioned against each Sl.No.
In respect of Sl.No.10 to 12  instead of reverse charge they collected tax under direct charge from the service availers who are registered with GSTN w.e.f 25.01.2018 and whether it can be regularized  or not.
Q.3. In respect of Sl.No.14 they are collecting charges for laying of cables alongside roads and collecting road cutting charges as well as annual rent. They require advance ruling as to whether composite supply can be applied or not for classifying the said service as renting of immovable property service and reverse charge can be applied or not for collecting GST as per S.No. 5A of Notification 13/2017 CT(R )dated 29.06.2017 as amended form the telephone operators who are GSTN holders.
Q.4. In respect of S.No. 13 full exemption is applicable or not as noted against the Sl.No.
In respect of S.No. 15 the renting of immovable property service rendered by us as a local authority to (i) pure State Govt. Offices, (ii) Central Government Offices, Co-operative societies, (iii) Nationalised Banks are fully exempted nor not as per Sl.No. 8 of Notification 12/2017 dated 28.06.2017.

Q.1. Advance Ruling is required in respect of Sl.No. 1 to 6, 8,9 & 13 as to whether the services rendered by them directly are covered under Twelfth Schedule to Article 243 W of the Constitution and /or exempted under the Notification No. mentioned against each Sl.No. 
Q.2 In respect of services rendered by them from sl.No. 1 to 13 through tender contractors whether they are covered under Twelfth Schedule to Article 243 W of the Constitution and /or exempted under the Notification No. mentioned against each s.No.
Q.3 In respect of S.No. 14 they are collecting charges for laying of cables along roads and collecting road cutting charges as well as annual rent. They require advance ruling whether composite supply can be applied for classifying the said service as renting of immovable property service and reverse charge can be applied for collecting GST as per S.No. 5A of 13/2017
Q.4. In respect of S.No. 15 w.e.f 25.01.2018, instead of reverse charge they collected tax under direct charge from the service availers who are registered with GSTN and whether it can be regularized 
Q.5. In respect of S.No. 16 the renting of immovable property service rendered by them as a local authority to (i) pure State Govt. Offices, (ii) Co.operative societies, (iii) Nationalised Banks are fully exempted nor not as per S.No. 8 of 12/2017

Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No.35 of Notification No.11/2017- CT(Rate) dated 28.06.2017.

What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 12O3 respectively?

1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST?2. Whether amount collected as infrastructure development fund for the development and maintenance of the facilities provided by the applicant are liable as supply of service under GST?

"Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant(HDMC) which are in the nature of Pure services as per the Notification No.12/2017 of CGST(rate) read with Notification No.02/2018 CGST(Rate) are exempted from GST."

Whether Enty No.80 in Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of "Prepared Laboratory Reagents/Pharmaceutical Reference Standards (PRS)" attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%?

A. Whether the supply of books from the warehouse located in USA (non-taxable territory) to the customers located in USA, UK and Canada (non-taxable territory) without such books entering into India by the applicant are treated as supply under GST?
B. Whether GST is levied on the shipping charges collected by the applicant from the customers located in USA, UK and Canada (non-taxable territory) for the delivery of books from the warehouse located in USA (non-taxable territory) to the customer located in USA, UK and Canada (non-taxable territory)?
C. Whether printing charges for printing of books charged by the Printer located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST, where only content is supplied by the applicant?
D. Whether the services received by the applicant from Foreign service provider such as warehousing of printing books located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST?
E. Whether input tax credit can be availed, to the extent of inputs and input service on the transaction covered in Question 1 above?

Q-1 GST liability on  reimbursement of Employee Provided Fund & ESI?

Ans-1 GST is liable to be paid @ 18% (9% CGST & 9% SGST) on the  Reimbursement of EPF and ESI  contribution as the same is liable to be included in the value of Supply as per Section 15 of the CGST Act, 2017.

Whether the applicable entry for prepared laboratory reagents/Pharmaceutical Reference Standard in the Notification No.01/2017-IT (R) is Sr. No.80 of Schedule II, attracting a levy of 12% or Sr. No.453 of Schedule III attracting a levy of 18%?