Authority for Advance Ruling (AAR)

Whether the members of RWA are liable to pay GST on the services received by them directly from third party despite maintenance charges being less than Rs. 7500/- per month.

Ans- The ruling cannot be given as the matter doesn’t fall within the purview of “Advance Ruling” in term of Section 95(a) of CGST/SGST Act, 2017

1) "Whether the supply of Solar rooftop power plant along with design Erection, Commissioning and Installation is a 'Composite supply' and the applicability of GST rate"?
2) "Whether the supply of solar irrigation water pumping system along withdesign erection, commissioning and installation is a 'composite supply' and the applicability of GST rate"?

What is the appropriate classification of the Applicant's product, Prohance-D(Chocolate)? 

1. Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism ?

2. Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ? 

a) Whether in the facts and circumstances in the case of supply involving leased circuit services wherein a pan India contract for supply of such services is entered into without any State wise break up for the supply it would be in order for the supplier of such services to charge Integrated Tax (under IGST Act) pursuant to the Explanation to Section 12(11)(d) which provides that place of supply, where the leased circuit is installed in more than one State and the value for service cannot be determined in absence of a contract, shall be on such other basis as prescribed i.e. the same would be the location of recipient of service.

b) In a case where the location of the service provider on pan India basis is Delhi and that of the recipient is Mumbai whether in the facts and circumstances, it would be Integrated tax that would be chargeable since no rules have been prescribed pursuant to Sec 12(11)(d) as aforesaid and therefore whether it would be in order for the recipient to take credit of such Intergraded tax since the said services are used in the course or furtherance of business namely provision of last mile connectivity services to the recipient of services.

1. Whether the transaction would be classified as GTA service.

2. Applicability of Notification No. 20/2017 – Integrated Tax (Rate) dated 22 nd August 2017 ?

Whether, as per notification no. 01/2018 -  Central Tax (Rate) dated 25th January, 2018 can works ?

The category of product Vadam/ Papad made-up of Maida falls under the classification of 1905.

I.  Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST ?

ii. When the Trust is approved under Sec 12AA of the Income Tax Act 1961, which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST?

iii. As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is registration under GST required?

iv) Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity?

Whether the  Applicant  can avail the Input Tax Credit of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services.