Authority for Advance Ruling (AAR)

Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 - Central Tax (Rate) dated 28th June, 2017.

1. Whether the supply from M/s SSPL to M/s X on a "Bill to ship to"mode as per provisions of Section 10(1)(b) of IGST Act, 2017 is permissible?

2. Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/s 10(1)(b) of the IGST Act, 2017, the use of e-way bill in the aforesaid facts in the column of "ship to"of ultimate customer M/s X is permissible?

3. Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s SSPL and M/s RSE and thereafter M/s RSE and M/s Goyal as all are registered persons and the transactions are business to business transactions with availability of full ITC?

4. Whether the transactions between M/s Goyal and the ultimate customer M/s X would be covered by the provisions of Section 15 for the value of taxable supply as they are not related persons?

Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017

Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply

The applicable GST rate on supply of non-airconditioned vehicles on hire to Indian Army?

Whether ITC of IGST paid 'bill to ship to' model admissible to the applicant?

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Applicability of Entry No.03 of Notification No.12/2017 dated 28.06.17

I. Whether applicant's direction to the seller (directed in agreement dated 21 June 2018) for direct transfer of BP business to MSPL and PM business to MPMPL, respectively would qualify as a 'supply between the applicant' and 'MSPL/MPMPL'?

ii. If the answer to the above question is 'affirmative' then as the parties are related, even in absence of the actual consideration does the applicant have to attribute a notional consideration and charge GST in line with schedule 1 of GST Act to be compliant?

iii. If the answer to both the questions are 'affirmative' then as the recipients (MSPL/MPMPL) are eligible to avail full input tax credit then the notional consideration (percentage of the business transfer value) would be only academic and will the invoice value be considered as open market value?

1. Whether exemption under Sr. No. 13 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 is applicable to the Applicant?

2. Whether the Applicant is liable to get registered under section 22/24 of CGST Act, 2017?

3. If the Applicant is liable to pay GST, then on what value GST liability needs to be discharged, whether on the commission which the Applicant receives from pundits/website users or on the booking value received from website users?