Authority for Advance Ruling (AAR)

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

1.The Applicant sought advance ruling in respect of the following question, in relation to the classification of "flavoured milk" and the applicable GST rate thereon.

1.    What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is to be charged by the supplier?                                            
2.    If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification No. 11/20I7-Central Tax (Rate) dated 28thJune 20!7, is the rate applicable to the nature of works contract undertaken by the applicant, kindly clarify the following related aspects also:
                   
i.  The Notification No. 1.1/2017-CentralTax (Rate) dated 28th June 2017 has been amended by:
ii. Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017
iii.Notification No.24/2017-Central Tax (Rate), dated 21st september,2017 Wherein the GST rate of 12% (6% CGST + 6% SGST) has been notified in respect of works contract as defined in clause (119) of Section 2 of the Act. if so, whether the amendment through Notification No.20/2017 and 24/2017 will be effective from the date of Notification No. 11/2017and whether it would be in order for the applicant (supplier) to charge GST at the rate of t2% (6% CGST+6% SGST) or is the GST rate I8% (9% CGST 9% SGST) applicable to the nature of works contract undertaken by the applicant?

1. Whether the activity of Applicant is Supply of Goods or Supply of Job Work Services?
2. The used waste sand which is of the value 'Nil' (Refer separate Valuation Certificate by Engineer) will have any impact on valuation?

1. Whether input tax credit (ITC) available to Applicant on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than thirteen person for transportation of employees to & from workplace?
2. Whether GST is applicable on nominal amount recovered by Applicants from employees for usage of employee bus transportation facility in non-air conditioned bus?
3. If ITC is available as per question no. (1) Above, whether it will be restricted to the extent of cost borne by the Applicant (employer)?

    
Whether the activity of bullet proof body building ( in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank) on the motor vehicles ( 2.5 Ton capacity ) of Chapter heading 87 of the Customs Tariff Act, 1975, supplied by the customer (i.e. free supply) having Tarpaulin cover in the cargo compartment, is classifiable as supply of service under service classification head 9988 (ic) or 9988 (id) of the GST tariff attracting CGST and SGST of 9% + 9% / IGST of 18% under the provisions of the CST Act/ IGST Act 2017.

Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017read with clause No. 5 of schedule III?

The applicant have sought advance ruling on the following queries, in relation to the supply by the applicant to various distilleries.1) The correct classification of Security Excise Adhesive Labels i.e., HSN Code applicable.
2) The rate of tax applicable on supply of Security Excise Adhesive Labels.

1. The applicant sought Applicability of GST on Land owners share of constructed residetail flats, since Joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and Constructed residential flats handed over before completion.
2. If GST Applicable on point 1, what will be the rate of GST and the value on which GST is applicable.
3. Applicability of GST on Land owners share of constructed residential flats, since Joint development agreement enered between Land owner and Builder entered before the commencement of construction of the building and costructed residential flats handed over after completition.
(The Applicant requested to permit them to withdraw the application filed for advance furling manually vide letter dated 24.07.2020)

1. (a) Whether in the terms and conditions of the following contracts that the applicant entered into with the contractee therein, the ‘supply of service’ involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22.08.2017, Notification No. 32, dated:13.10.2017?

2. When the Contractee gets funds/grants from Central or State Government for given work, can it be called as work being done to a Government/ Government Agency/Entity? In this situation can the work be called as non-commercial?

3. Whether all these contractees shall basically be Government/Agencies/ Entity or is there any possibility in a particular work it can be said that a contractee is of this kind?

4. In respect of HVDS to Agriculture Section, the State Government reimburses the money for agriculture service (i.e.. reimbursement to TSSPDCL (Electricity Consumption)-In this situation, whether the supply by the applicant would amount to a supply to Govt/Govt. Agency/Entity?

5. Whether TSSPDCL falls under the definition of Government Authority/ Government Entity as defined in Notification No. 31/13-10-2017 Central Tax (Rate) and other connected Notifications?

6. What is the applicable rate of tax on the works executed to TSSPDCL mentioned in above?

(b) What would be the norms to decide a contractee is Government/ Government Agency/Entity?

Description of the contracts being done to Telangana Power Distribution Corporations (DISCOMS)

(i) HVDS- High Voltage Distribution Systems in Suryapet

(ii) Capacitor Bank Works in Nalgonda etc.