Authority for Advance Ruling (AAR)

1.The confirmation requested is whether GST is applicable for the consultancy services rendered by various consultancy agencies to SardarSarovar Narmada Nigam Limited(SSNNL)?
If such consultancy servicesis exempted from GST, whether the sub-consultant is also exempted from the payment of GST?  If not, what is the rate of GST applicable to the sub-consultant?

Q.1.When landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant, is landlord liable to pay GST on electricity or incidental charges charged by it?

Q.2 Can electricity charges paid by landlord to Torrent Power Ltd. (the supplier of electricity) for electricity connection in the name of landlord and recovered based on sub meters from different tenants be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to Torrent Power Ltd. is that of landlord?

Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59?

1.Whether Design and Comprehensive Consultancy Services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
2.Whether Consultancy Services for preparation of design and detailed estimation of town hall at Dehgam, provided to Ahmedabad Urban Development Authority covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
3.Whether Medical and Design Consultancy Services for establishment of Medical College, Teaching Hospital and Nursing College at Pune, provided to Pune Municipal Corporation covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
4.Whether work of Preparation of Master Plan of Green Field Areas and Project Management Consultancy Work for Development of Green Field Areas provided to Rajkot Smart City Development ltd. covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
5.Whether Consultancy Services for Architectural and Engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works(East) Division, Pune covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.
6.Whether Consultancy service to Gujarat Technological University for Architectural design/engineering design, working drawing, Structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project can be covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017.

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?

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%)

The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%).

Whether the product ‘Zn EDTA’ (Zinc Ethylenediamine Tetra Acetic Acid) and ‘Fe EDTA’ (Iron Ethylenediamine Tetra Acetic Acid) Acetic Acid) being supplied by the applicant are classifiable under Chapter Heading 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, 1962?

Q.1.  Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

Q.1.Whether the product Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No.5603 are properly classifiable under Heading No.6305 or under Heading No.3923?

Q.2.Whether the product Non-woven bags would be eligible for exemption under Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 as amended?