Authority for Advance Ruling (AAR)

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.

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 ? 

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?

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?

Whether supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is liable to GST?

What is the applicable rate of GST on following machines? Automatic Feeder with Breaker, Pre-washer Machine, Drying Machine, Cleaning and Grading Machine, Pre-stem remover, Riffle Washer, Stem Remover, Spin Dryer, Automatic Weighing Machine

Whether a Debit Note can be raised by a taxable person of the CGST Act,2017 for difference in tax charged on tax invoice arising on account of objections raised by the proper officer that the rate of tax charged on tax invoice is lower than the applicable rate though not accepted by the taxable person and declare the details of such Debit Note in the return for the month during which such Debit Note is issued and pay/ discharge the tax liability in such manner as may be prescribed. Whether the Travancore Mats and Matting Co. (Bhavani Branch) can raise Debit Note and declare the details of the Debit Note in the return for the month during which such Debit Note is issued and pay/discharge tax liability. Whether The Travancore Mats and Matting Co.(Head Office) is entitled to take input tax credit in respect of Debit Note raised, declared in the tax return, tax liability paid /discharged in the manner prescribed by Bhavani Branch.

Prior to 08/11/2019 what would be the date of completion of an apartment constructed within the State of Kerala for the purpose of determining whether the transaction of sale of apartment would be treated as supply attracting GST liability?     Post 08/11/2019 what would be the date of completion of an apartment constructed within the State of Kerala for the purpose of determining whether the transaction of sale of apartment would be treated as supply attracting GST liability?

Is there any further tax liability to the applicant on the discount received through credit notes issued by the M/s Hindusthan Unilever Ltd(First Supplier).Whether the essence of the advance ruling given  by the Hon'ble Kerala Authority for Advance Ruling in M/s Santhosh Distributors is applicable to the applicant. What are the consequences of transactions if the applicant treats the credit notes issued by the first supplier as commercial credit notes. As per Section15(3) of the CGST Act, the value of taxable supply does not include discount. In this case value taken by the applicant is the invoice value prior to the discount. Is there any error in such procedure. What are the steps to be taken by the applicant to rectify errors if any error  has occurred in the monthly submission of GST return. Is there any provision in the GST laws to issue notices to applicant alleging mismatch between the tax payment in Form 3B under CGST RULES and the GSTR 2A of the applicant with respect to discount and what are the steps to be taken by the applicant to safeguard applicant's interest in compliance with  the provisions of GST law