Authority for Advance Ruling (AAR)

Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service

“Whether “FANTA FRUITY ORANGE” product proposed to be manufactured is classified under Chapter Heading 2202 99 20 at Sl. No. 48 under Schedule II as “Fruit pulp or fruit juice based drinks”, or under Chapter 2202 99 90 at Sl.No. 24A under Schedule III as “Other Non-alcoholic beverages” or under 2202 10 at Sl.No.12 under Schedule IV as “all goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” under Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 (as amended)”.

(1) Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models?
(2) Whether the supply of reagents along with tile machine rental and services in a RRC/PRC contract is a separate supply or a mixed supply or composite supply? If considered as composite supply, what is principal supply?
(3) What is the rate of tax for the service of machine under RRC/PRC models?
(4) What is the value on which GST has to be paid in case of RRC / PRC model and what is the time of supply?
(5) Whether the applicant is eligible for t1 e input tax credit on the purchase of machinery for use in RRC / PRC contracts?

a) Whether input GST credit can be availed by the applicant on the detachable 14mm Engineered Wood with Oak top Wooden Flooring which is movable in nature and capitalized as “furniture and fixture”, and is not capitalized as “immovable property”?
b) Whether input GST credit can be availed by the applicant on the detachable sliding and stacking glass partition which is movable in nature and capitalized as “furniture and fixture”, and is not capitalizes as an immovable property?

Whether they, being a health care service provider, are exempted from tax or not?

a) Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India?
b) Determination of liability to pay tax on “Pass through “expenses charged by the Company to its affiliates located outside India?

a) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as 'Solar Power Generating System' at 5% and services at 18%.
b) Whether parts supplied on standalone basis (when supplied with PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.

1. Whether the activity of development and sale of land attract tax under GST?
2. If the answer to the question no.1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and supply of service?

Whether taxes paid on procurement of goods and/or services for installation of the following, hereinafter referred to as “Installations”, are regarded as blocked credits under Section 17(5) of the CGST Act, 2017?
(a)Chillers,(b) Air Handling Unit (AHU),(c)Lift, Escalators and Travellator, (d) Water Treatment Plant (WTP), (e) Sewage Treatment Plant (STP), (f) High Speed Diesel Yard (HSD), (g) Mechanical Car Park (MLCP), (h) Indoor / Outdoor Surveillance System (CCTV), (i) D.G.Sets, (j) Transformers, (k)Electrical wiring and fixtures (l) Public Health Engineering (PHE), Fire-fighting and water management pump system.

1. Whether the above rates are applicable to constructions comprising entirely of construction of commercial space. If not, what is the rate of tax applicable both with ITC and without ITC?
2. In the instant case can the applicant, the service provider of construction of commercial space utilise the ITC relating to the construction activity on supply of other goods and services?
3. Can input tax paid on inputs relating to construction activity i.e. on construction of buildings / built up space be utilised against the output tax payable on letting out of the same space?
4. Is providing residential accommodation as paying guest to students outside the premises of the University / College / School campus taxable under GST? If yes, what is the rate of tax applicable?