Authority for Advance Ruling (AAR)

1. Whether we are eligible to take credit on Input Tax paid on Purchase of Water Slides? Water Slider are made up of Strong PVC.                          

2. Water Slider are installed on Steel and Civil Structure. Credit of Tax paid on Input goods and services used in construction of this support structure will be available or not?                            

3. Input Tax will be available or not on Goods and services used for area development and preparation of land on which water slides are erected.

4. Whether applicant will be eligible to take credit of Input Goods and Services used for construction of Swimming Pool/Wave Pool as water slides directly run into pools?

Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business.

1. Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of 5% as applicable on supply of coal ?

2.Will the applicant be entitled to utilize the input tax credit availed for discharging liability towards supply of coal and supply of coal handling and distribution charges?

1. The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body?

2.The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body?

1. The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body?

2.The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body?

What will be the applicable rate of GST on Royalty payable to Government of Uttarakhand under RCM in respect of Reta, Bazri and Boulder extracted as per permission of Government authorities and sales are made under GST rate i.e. 5%? 

1.Whether a person, unregistered with GST, providing road transport service by his own truck, to the applicant, will be treated as GTA for RCM under GST?

2. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by his own truck, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above.

3. Whether a person, unregistered with GST, providing road transport service by hiring trucks from third party, to the applicant, will be treated as GTA for RCM under GST?

4. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by hiring trucks from third party, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above.

Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?

a) Whether the service provided for type 2 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

b) If the type 2 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?

c) Whether the service provided for type 3 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

d) If the type 3 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?

We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under Sl. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. As per Circular 65/39/2018, TDS under GST is applicable only for taxable supply contracts and as we are the exempted service provider. TDS is not applicable for our services (HSN Code 9992)