Authority for Advance Ruling (AAR)

1.  Whether the Applicant - a Co-operative Housing Society paying Goods and Services Tax (GST) on Maintenance Charges collected from its Members, shall be entitled to claim Input Tax Credit of GST paid on replacement of existing lift/ elevator at its own premises to the vendor registered under the Goods and Services Tax Act for manufacture, supply, installation and commissioning of lift/ elevator?; and

2. Whether the Input Tax credit, if available; is not covered under blocked credits under the Goods and Services Tax Act?

1. Whether expenses incurred by the company in order to comply with requirements of Corporate Social Responsibility (CSR) under the Companies Act, 2013 (CSR Expenses) qualify as being incurred in the course of business and eligible for input tax credit in terms of the Section 16 of the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’)?

2. Whether free supply of goods as a part of CSR activities is restricted under Section 17 (5)(h) of CGST Act, 2017?

3. Whether  goods and services used for construction of school building which is not capitalized in the books of accounts is restricted under Section 17(5) (c)/17 (5) (d) of CGST Act, 2017?

The Applicant requests this Authority to decide as to whether the aforesaid services proposed to be rendered qualify as Export of Services" under Section 2(6) of the Integrated Goods & Services Tax Act, 2017 or not. 

1. Are hard copies of shipping bills (which are duly stamped & signed by the LET Export Officer of Customs, having details such as Name & address of authorised courier, Courier registration number, Port of loading, Airlines & Flight number, Customs Shipping number, Shipping bill date, Courier AWB no., Declared weight, Consignor Name & Address, Destination country, IEC Number & GSTIN of Exporter, Description of goods, Invoice value, Consignee name & address, etc.) enough for filing claim for refund of ITC since it is an export sale though the shipping bill is not trackable on ICEGATE website?

2. Is the drop- shipping transaction an export sale or is it subject to IGST?

To determine the taxability on medical services with regard to provide vaccination from clinic

Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for PradhanMantriAwasYojna (PMAY in short) would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India?

Q- 2-If answer to first question is in affirmative, whether, such services provided by the applicant would qualify as Pure service (excluding works contract service or composite supplies involving supply of any goods) as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Service Tax Act, 2017 and corresponding Notifications No. K. A.N.I.-2-843/X1-9(47)/17-U.P. Act-1-2017-order- (10)-2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and thus, be eligible for exemption from levy of CGST and UPGST, respectively.

1. Whether we can sell our product to our dealer / distributor by charging GST @ 5.00% as per the notification no.45/2017 & 47/2017?

2. Can a certificate issued by the end user (scientific research organization) mentioning the name of the manufacturer (WE in this case) & the name of the seller (our distributor) be held valid to enable us invoice our product to our dealer at concessional rate of GST @ 5.00%?

Whether the applicant qualifies as a ‘Governmental Authority’ under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017.

Whether the Applicant is not liable to remit any GST to its suppliers for any services it procures by virtue of its activities of supplying water for domestic purposes.

Whether Uttar Pradesh Power Transmission Corporation Limited is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017- Central Tax (Rate) dated 13 Oct 2017.

Classification of the service of leasing goods vehicles to GTA where the right to use is transferred