Authority for Advance Ruling (AAR)

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.

1.Whether ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC falls under HSN 56031400? 

2. If ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 50? If ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 39?

The application for Advance Ruling dated 15.08.2023 of Delcaper Technologies PVT LTD is disposed of as withdrawn.

To decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as "parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907" under entry 252 of Schedule 1 of GST Notification No. 01/2017-Central Tax (Rate) dated 28.6.2017 as amended and is liable to GST @ 5% (CGST- 2.5% and SGST-2.5%) or IGST @ 5% or not.

Q1. A. Whether undertaking of deposit works under both modes qualifies to be supply in terms of Section 7 of the CGST Act? ANS-Replied in affirmative. 

Q2.If answer to the above question is yes, then what shall be the value of such supply under the First mode and under the Second mode? ANS-"In first mode, the value of materials and cost of installation shall not be included in the value of supply for determination of taxable value under GST and the applicant shall be liable to pay GST only on the supervision charges. In second mode value of supply will be the value of material and cost of execution work reimbursed on cost basis for installation of for determination of taxable value under GST." 

Q3. When deposit work is executed Second method, whether DISCOM is eligible to avail ITC of GST on material, labour, installation and other overhead ? ANS. Replied in affirmative subject to conditions of Section 17(5) (c) and (d) of the CGST Act, 2017 and other rules

Question - What will be the classification and rate of tax of dried softy ice cream mix (low fat) in vanilla flavour under Notification No.1/2017-Central Tax (Rate) dated 28.6.2017? 

Answer – The product i.e. “Vanilla Mix” - dried softy ice cream mix (low fat) in vanilla flavour is classifiable under Heading 2106 90 99 of the First Schedule to Tariff Act attracting GST at the rate of 18%@ (i.e. 9% CGST and 9% SGST)

1. Whether on the basis of the facts the applicant is liable to pay Goods and Services Tax (GST) on intra state delivery of electrical energy on the basis of the above agreement? 

2. Whether on the basis of the facts the applicant is liable to pay Goods and Services Tax (GST) on interstate delivery of electrical energy on the basis of the above agreement?

 3. In case the applicant is liable to pay Goods and Services Tax (GST), whether the applicant can claim and utilise the CGST and SGST paid at the instance of procurement of the solar power plant as input tax credit for payment of the GST liability as per Sr. No. a) and b) above?

Question 1: Whether the supply of flying training services provided by the Applicant to their trainees will be taxable or exempt under the GST law? 

Answer: - Supply of Flying Training Services to trainees for completion of approved course for Commercial Pilot License (Aeroplanes), is exempted vide entry at Sr. No. 66 of the Notification No. 12/ 2017-Central tax- (Rate) dated 28th June 2018. 

Question 2: If such a supply is taxable, what will be the rate of GST applicable? 

Answer: - Not applicable, in view of answer to first question.

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2(93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022?

 6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?

Question 1: Whether the Applicant is eligible for exemption under Sr. No. 41 of Notification no. 12/2017-Central Tax (rate) dated 28 June 2017 (‘exemption notification’)? 

Question 2: If not, whether 18% GST Will be applicable on the leasing services provided to M/s. Abhijit Realtors and Infra ventures Pvt. Ltd. (‘Service recipient’)?