Authority for Advance Ruling (AAR)

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 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?

    
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.

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.

Question:   Specified services i.e. appointing Doctors, Nursing Staffs, and Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services?

1.The service of transportation of goods carried out by M/s.Shree Sagar Stevedoirs pvt.ltd. from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (from where the Mother Vessel are anchored) or vice versa, does not fall within the state of Gujarat and does not qualify for exemption as contained at Sr.No.18 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

2. The service of above transportation does not fall within the area as defined in ‘Inland waterways’

“The applicant wants to trade the below mentioned items:-

Supari in grated form of cut in different shape in a separate pouch packing.
Lime(Chuno) in a separate packing.
Tobacco in a separate packing.
All the above three items will be delivered to the customer in a transparent plastic pouch for the convenience of carrying it and the invoice prepared for the same will have three separate line items of the items mentioned above charged separately.

“Will the delivery of items in a single pouch classify the goods as mixed supply as per the definition under Section 2(74) of the CGST Act, 2017 and tax be collected at the rate of tax of highest item in the supply?  In this case, the highest rate of tax could be that of Tobacco at 28% alongwith 160% cess.”

The product ‘seat adjuster’ manufactured and supplied by M/s. Shiroki Technico India Pvt. ltd. merits classification under Tariff item No.8708 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and is covered under Serial No.170 of Schedule-IV of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017.