Authority for Advance Ruling (AAR)

(a) Is the applicant eligible to be registered under GST Act?
(b) Is there any tax liability on services rendered to the Hospitals/Laboratories/ Biobanks registered in United States of America (USA) and other countries include export of Intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered from the place of India?
(c) Is there any tax liability on Health Care Services-Medical Services and Paramedical Services (Para-time practicing in Clinic) rendered in India to the recipient from India?

Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount?

A. Whether AMTS would be qualified as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017?
B. Whether AMTS is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in Sl. No. 3 of Notification No. 12/2017 - Central Tax (Rate) or Sl. No. 3 of Notification No. 09/2017 - IGST (Rate)?   
C. Whether AMTS is required to pay GST on advertisement services or the service recipient of AMTS is required to pay GST under reverse charge mechanism considering Notification No. 13/2017-Central tax (Rate) dated 28-06-2017?     
D.  Whether AMTS is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act?

1. Whether above described services (in brief facts) considered to be Export of Service or not?
2. If Yes, then we are eligible for Zero Rated Supply under Section 16 of the IGST Act, 2017?”

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Classification and rate of tax leviable on  Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types).

Q-1 whether the project Development service (i.e Detailed Project Report service) and project Management Consultancy services (PMCS) Provided by the Applicant to recipient under the Contract for SUDA And the Project Management Consultancy services (“PMC”) under the Contract for PMAY would  Qualify as an Activity in relation to Function entrusrted  to Panchayat or Municipality  under Article 243G or Article 243W respectively, of the Constitution of India?

Ans- No.

Q-2 if Answer to Question  is in Affirmative, would such Services provided by the Applicant Qualify as “PURE services (excluding works Contract service or other Provided in serial number 3 of  Notification No. 12/2017 –Central Tax (RATE) dated 28 june,2017 as amended (S.No.3A)  by Notification No.2/2018 Central Tax (RATE) dated25 January, 2018 issued under Central Goods And Services TaxAct,2017 (CGST) and Corresponding Notification No.KA.NI.-2 843/Xi-9 (47)/ 17-U.P Act-1-2017 –Order –(10)-2017 Lucknow dated June30, 2017 issued under Uttar Pradesh Goods And Services TaxAct,2017 (UPGST Act), where The project cost includes the cost of service rendered along with reimbursement of cost of Procurement of goods for rendering such service, and, thus be eligible for Exemption from levy of CGST and UPGST, respectively.

Ans- Not applicable

Whether the Service of Work Contract provided by the Applicant as sub-contractor  are taxable at the rate of 12% for the period prior to 25.01.2018 when Notification No. 11/2017-CT (Rate) dated 28.06.2017 was amended by Notification No. 01/2018-CT (Rate) dated 25.01.2018.

1. Whether liability to pay GST on reverse charge arises if amount is paid as interest on late payment of invoices of imported goods? If yes, then at what rate?
2. Whether liability to pay GST on reverse charge arises if amount is paid for reimbursement of Stamp tax paid as a pure agent by M/s. Enpay, Turkey on our behalf? 

Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
(supply of “Solar DC Cables”, for use as Parts in the manufacture of Solar Power Generating System)