Authority for Advance Ruling (AAR)

In the mode of work where the material is arranged by the customers and installation work is done by the contractors hired by the customers. The role MVVNL is limited to supervision only for which it charges supervision fees. The supervision fees is charged at @ 15% on the cost of material. The question of the applicant is : 

1. GST would be applicable only supervision fee;

 2. GST would be applicable on entire amount including material and labour.

1. Seeking clarification of rate of tax under GST Act in respect of product referred as Sleeping Bag Mk4 Large.

Q1. Is M/s Mpower Saksham Skills eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower: man with machine, security services, Anti Termite Treatment & Pest Control Services) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities such as Gram Panchayats, Panchayat Samiti: Block Development Officer and Other Government Agencies as detailed in separate attachment for the reasons discussed here in above subject to the condition that the services provided to these entities mentioned above are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India.

Q1. How to assess the net impact of GST on the cost of a pre-GST lump sum contract?

 Q2. How to compute the value of supply to levy GST of a lump sum work contract entered under pre-GST tax regime?

Q1. Is M/s Mpower Saksham Skills eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 for pure services (supply of manpower: man with machine, security services, Anti Termite Treatment & Pest Control Services) provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government Entities such as Gram Panchayats, Panchayat Samiti: Block Development Officer and Other Government Agencies as detailed in separate attachment for the reasons discussed here in above subject to the condition that the services provided to these entities mentioned above are services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India.

a.  Whether the applicant is required to add the work sites as additional place of business in their GST registration certificate?

 b. If the work site is required to be registered as additional place of business of the contractor then what is the address proof which will be required to be submitted by the applicant? Will the tender document/agreement entered into with Government/Government Authority will suffice as address proof for the purpose of processing the amendment application?

 c. If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? What are the documents that will be required to be carried along with such movement of goods?

 d. There are instances where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction / drinking water supply work contracts. What are the documents which are required to be accompanied along with movement of goods?

a. Whether applicant, who only collects a commission as a percentage of the value of digital gold sold through its platform and the entire sale proceeds are paid directly to seller of Digital gold through an Escrow account would qualify him as an ‘Agent’ for the purpose of GST law and is therefore not covered by applicability of Notification No. 52/2018 – Central Tax, read with Section 52 of Central Goods and Services Tax, 2017 and corresponding state Notification 20/2018 (Karnataka) read with Section 52 of Karnataka Goods and Services Tax, 2017?

 b. Whether applicant is required to obtain registration as an E-commerce operator as per provisions of Rule 12 of Central Goods and Services Tax Rules, 2017?

Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary/ wages and related payments made to the Employees?

1. Whether the vouchers themselves, or the act of supplying them is taxable and at what stage, for each of the three categories of transactions undertaken by the Applicant is Taxable? 

2. If the answer to the above is in the affirmative, what would by the rate of tax and the value of supply at which this would be taxable?

Q. Whether selling Goods of Wooden frames is falling under HSN=44140000? 

Withdrawal of Application