Authority for Advance Ruling (AAR)

a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017?
b) Whether the supply of service in the hands of the applicant could be classified as merely a supply of facilitation services between BMTC and the commuters?

a) Applicability of rate of GST on the packed food products
b) Admissibility of input tax credit on the packed food products sold.

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)”.

The applicant is  a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA?

(i)Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Pvt Ltd (Building Authorities), would be deemed as “Supply of Service” by the applicant to its employees?

(ii)If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered amount from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?

“Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a  composite supply or a mixed supply for the purpose of taxability under GST?”

a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways.
b) Does the rate of tax of 6% as per serial no.3(v) of Notification No.11/2017- Central Tax dated 28.06.2017 as amended, applicable to sub-contractors or not?

What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri AwasYojana”. The rate of tax is 12% for works contract under Pradhan mantriAwas Yojana as per serial no. 3 of Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under “Pradhan Mantri Awas Yojana” in the subsequent amendment to the notification.

Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions?