Authority for Advance Ruling (AAR)

Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund?

The applicable rate of GST on the contract awarded by M/s NBCC(India) Ltd, an executing agency on behalf of M/s SAIL for construction of ISPAT Post Graduate Medical Institute and super speciality hospital at Rourkela Steel Plant for SAIL in the state of Odisha on Design, Engineering, Procurement and Construction(EPC) basis.

Determination of liability to pay tax on any goods and services or both

The issue relates to applicability of Entry 7(i) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination whether goods/services comes within the purview of composite supply and more specifically Restaurant services and attract GST @5% under the composite scheme.

i) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use.
ii) What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use.

1. Whether the above said Rs.10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devoees in a public place of worship is subject to GST?
2. If it is subjected GST then is it supply of Goods or Supply of Service?
3. If it is a supply of Goods what is the rate of Tax? If it is supply of Service what is the rate of Tax (With HSN).

Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification.

1. What is the appropriate classification of Hand Sanitizer for the purpose of GST?
2. What is the applicable rate of GST?

What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden.

Whether the following activities of the applicant is taxable or exempt ?
a.Sale of water
b.Sewage treatment charges
c.Consultancy Services such Detailed Project Report (DPR), Project Management Consultancy (PMC) and any other infrastructure related consultancy to TCMC / GoTN
Incidental to main business activities
c.Interest on receivable on delayed payments
d.Disconnection Charges
e..Reconnection charges
f.Permanent disconnection charges
g.Cheque Bouncing charges
h.Non-Revenue – Service provided to Customer on New Connection works- Concept of No Loss No Gain, New Connection Shifting and other works