Authority for Advance Ruling (AAR)

1.If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?
2.What shall be the applicable HSN code and corresponding GST Rate for such bundle of services?(Highest Rate of Service in the bundle is 18%).
3.Whether the firm shall be eligible to avail ITC on the following:
-Regarding GST paid on Commercial vehicles & Repair & maintenance cost of such vehicles used for transportation of goods/containers.

-ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.

Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices?

Q-1Whether there is a supply of service by the applicant  Corporation in recovery of expenses  from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence , liable to GST.

ANS-1 The Application  is liable to pay GST on the  O&m Expenses charged from its  subsidiary companies.

Q-2 Whether inclusion clause in subsection (2) of section 15 of CGST Act, 2017 providing for inclusion of incidental expenses in value of supply apply to applicant’s  case (i.e recovery, by way of book entries, of O&M expenses from DISCOMs as well as UPPTCL and other power companies)when there is no supply of a service by the Corporation to the DISCOMS as well as UPPTCL and other power companies so as to make the stated recoveries from DISCOMS UPPTCL and other power companies liable to GST, if answer to question 1 is negative.

ANS-2 As the supplies have been held as taxable as per  1 above the no2 becomes infructuous.

Q-3 If the answer to (i) or (ii) is in affirmative whether recovery against  certain  expenses such as  interest cost, salary, depreciation etc. which do not attract GST due to either they being exempt or non taxable will also be liable to GST.

Ans- With regard to the specific heads as mentioned in the question no.3 The GST would be chargeable

Q-4 Whether Transfer of miscellaneous incomes of Applicant  Corporation  To DISCOMS UPPTCL and other power companies liable to GST.

Ans- Income shared with the subsidiaries by the Applicant  would also be Chargeable to GST.

Q-1 Under Chapter 85  what is the correct 4 digit HSN  code classification  for solar  power generating system?

Ans-The 4 digit HSN Code of ‘’Solar power Generating System’ is 8541.

Q-2 What constitutes solar power generating system 85. what are the various components and technical requirements That together constitutes solar power generating System under Chapter 85?

Ans- ‘’Solar Panel, Inverter ,Controller and battery are essential  elements of  “solar power generating System” and supply of aforesaid four items  as a whole would cover under the “solar power generating System” But cable & monitoring structures are also supplementary elements of “solar power generating. System”

Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?(Rate 18%  (CGST 9% + GGST 9% or IGST 18%)

1.For the purpose of arriving at the value of rental income, whether the applicant can seek deduction of property taxes and other statutory levies.
2. For the purpose of arriving at total income from rental, whether notional interest on the security deposit should be taken into consideration.3.Whether the applicant is entitled for exemption of tax under the general exemption of Rs.20 lakhs.

Whether the upfront payment made by the applicant to the State Government is in the nature of Deposit in terms of section 2(31) of the MP GST Act, 2017 or is in the nature of the advance paid, to determine the time of supply in terms of Section 13(3) of the MP GST Act, 2017?

Is Entry Tax allowing under Tran-1 provision of MPGST?

Whether the service performed by them are exempted by virue of item (b) of Sr.No.66 of Notification No.12/2017-CT(R) dated 28.06.2017?

Rectification order passed under section 102 of the CGST/KGST Act 2017

Whether the term "other civil Structure" used in the definition of "Plant an Machinery" restricts the Land filing Pit from considering it as Plant & Machinery and thereby restricts ITC to be availed on it.