Authority for Advance Ruling (AAR)

Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST?

1. Whether provision of hostel accomodation along with food facility to the students wherein consolidated amout is charged from the students is a composite supply where principal supply is that of rent of hostel accomodation?
2. Whether the entire charge recovered from the students would be exempt from GST under Sr no. 14 of the CGST(R) notification no 12/2017 dated 28.06.2017 as amended if the charges per day is less than Rs. 1000/-
3. To determine the taxability on supply of hostel accomodation along with food facility
4. To determine the appropriate classification and applicable rate of GST on supply of hostel accomodation along with food facility.

Statement of relevant facts having a bearing on the question(s) raised?

1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct?

2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure? Please confirm.

3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019.

Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020

1.Whether it is covered in para 5 of Schedule III (sale of Land) or classsified under works contract.

2. If it is covered under works contract, how the valuation would be done.

3. Residual Rules i.e. Rule 30/31 provided under GST Valuation Rules can be considered or not. 

What is GST Rate on Job work of printing and colouring of textile fabrics provided by manufacturer of textile fabric.

What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)

What is the classification of the service provided by Garhwal Mandal Vikas Nigam to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)?

What is the Rate of GST on given service for which royalty is being paid?

1. i) What are tax implications in GST regime using leased premises for cold storage purpose of agriculture produce on leasing charges?

ii) What are tax implications in GST regime on cold storage leased on rent for storage with or without preservation and maintenance to Private Enterprises?

iii) What are tax implications in GST regime on seeds/agricultural produce for storage or warehousing on behalf of farmers and traders?