Authority for Advance Ruling (AAR)

Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives?

Ans- “Switch Board Cabinet” merits Classification under HSN 8537.

Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017?

Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act.

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

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.

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.

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.

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.

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