Authority for Advance Ruling (AAR)

The Council imparts medical ethics to the RMP’s and ensure scientific practice by them and issues Provisional, Under Graduate, Post Graduate Registration Certificate, No Objection Certificate and Certificate of Good standing and CME certificates.The issue mainly related to the taxablity of the various fee collected by them.

The applicant states that they are engaged in the field of fabrication and truck body building, wherein independent private customer, buy chassis from Chassis manufacturer (also referred to as OEM's), which is sent to them for the purpose of body building activity of Tipper version Motor vehicle falling under Chapter 87 as complete motor vehicle, which belongs to such customer and the customer owns the chassis and also owns complete body built vehicle and which is also registered in RTO in the name of such independent private customer.

"Q.1 What should be the classification and HSN Code for supply of slaked lime manufactured by the applicant containing less than 98% of the Calcium Oxide and Calcium Hydroxide?

 Ans-1 The classification and HSN for supply of slaked lime manufactured by the applicant containing less than approximately 98% of the calcium oxide/hydroxide is classifiable under CTH 2522 20 00.

 Q2. What shall be the rate of tax on the said product?

 Ans-2 The rate of tax of the subject goods is at 2.5% CGST and 2.5% SGST as per entry Sl. No. 131 of Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended.

A.The Applicant purchases goods from its group companies outside India. On arrival, the goods are warehoused inside the FTWZ Unit on the behalf of the Applicant. The title to the goods stored in FTWZ Unit continues to remain with the Applicant.

 B.As and when the purchase orders are received by the Applicant from customers in India, the Applicant would raise sale invoice on the customer.

 C.The customer would clear the warehoused goods by filing bill of entry for home consumption post assessment of applicable customs duty (i.e., BCD+SWS+IGST) and remove of goods from FTWZ Unit. The issue involved is whether IGST is payable on the sale of goods warehoused in FTWZ premises before clearence for home consumption.

"Q1.Whether the following services provided by the supplier falls under Notification No. 03/2019 CT (rate) dated 29thMarch, 2019. GST Rate on supply of affordable and non-affordable apartments under REP? 

Ans.1- Yes, services provided by the applicant falls under Notification No. 03/2019 CT (rate) dated 29thMarch, 2019. The applicant is liable to pay GST at the rate of 1.5% [0.75% CGST + 0.75% SGST] in respect of the services of construction of affordable residential apartments under Real Estate Project (REP) as per entry at Item (ic) and at the rate of 7.5% [3.75% - CGST + 3.75% - SGST] in respect of the services of construction of residential apartments other than affordable residential apartments under REP as per entry at Item No. (id) of Notification No. 3/2019-Central Tax (Rate), dated 29-3-2019 subject to the conditions prescribed under the respective entries.

 Q2.Supply of Affordable residential apartments and residential apartments under REP conjointly. 

Ans.2- The applicant may supply affordable residential apartments and residential apartments conjointly subject to fulfillment of conditions specified in Notification No.3/2019-CT(R), dated 29-3-2019.

 Q3.GST Rate on supply of Construction of a complex, building civil structure or a part thereof, including, commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP. 

Ans.3- The applicant is liable to pay GST at the rate of 18% [9% - CGST + 9% - SGST] in respect of the services of construction of complex, building, civil structure or a part including commercial apartments (shops, offices, godowns etc.) as per entry at Item No. (if) of Notification No. 3/2019-Central Tax (Rate), dated 29-3-2019 subject to the conditions prescribed under the said entry.

 Q4.Eligibility of input tax credit which will be used in the course of business or for furtherance of business for Construction of Commercial apartments in a Real Estate Project (REP). 

Ans.4- Reply is negative as per discussed in para F.11 above.

What will be the rate of tax of the product namely "Baby Carriers with Hip seat"?

Whether the composite supply of catering service within the club premise along with renting of premise can be construed as Outdoor Catering service along with renting of premises.

Whether the applicant who is engaged in purchasing used old / second hand gold jewellery from unregistered persons and subsequently supplies it in the form of new finished product to registered/unregistered persons as per their requirement can avail the benefit of margin scheme, as prescribed in sub-rule (5) of rule 32 of the CGST/WBGST Rules, 2017.

The application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses of sub-section (2) of section 97 of the CGST/WBGST Act, 2017.

Whether the applicant who provides supply of services by connecting the passenger to the drivers through the app developed by him falls under the category of electronic commerce operator and shall be deemed to be the supplier of passenger transportation services under sub-section (5) of section 9 of the CGST/WBGST Act, 2017.