Authority for Advance Ruling (AAR)

Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable  under Heading No. 6305 or under Heading 3923?

Question-2: Whether the product Non-Woven Bags would be eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended?

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.

Whether various activities carried out by the Applicant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the Central Goods and Services Act, 2017 (‘CGST Act’)?

Q.1 Whether said service can be classified under Tariff Heading 9973 as item No. (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash deferred payment or other valuable consideration. Or item No. (viia) Leasing or renting of goods as any other service under the said chapter?

Q.2 What shall be the rate of GST on given services provided by State of  Gujarat to applicant for which royalty is being paid?

18% GST (9% CGST+ 9% SGST).

Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)

Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam).

Question-2: Clarification in details is sought with regard to the HSN/SAC code applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam).

Question-3: Clarification is also sought on applicability of the Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter) whether Chillar Water Plant may be categorised as “Any Parts” and subject to GST @ 5% under HSN 8906.

1. Whether the one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority is supply and thus liable to pay tax as pr Section7?

2. Whether Jinmagal Corporation is required to discharge pay tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of notification No. 13/2017 as amended by 05/2019.

3. Whether the annual lease premium Payable/paid by the applicant is supply?

4. Whether Jinmangal Corporation is required to discharge/tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of Notification No. 13/2017 as amended by Not. No. 05/2019.

Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)

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

Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?