Authority for Advance Ruling (AAR)

Whether the Applicant-unit is entitled to avail input tax credit of IGST and Compensation Cess paid on receipt of cars (on stock-transfer basis) for use in relation to specified business activities and thereafter onward supply to dealers after use by the Applicant-unit for a limited period of time?

(i)  Rate of GST on bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measure machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.

(ii) Rate of GST on Telemedicine as individual service

(iii) Rate of GST on bundled sale of medical Kit and Telemedicine.

(iv) Rate of GST on Pulse Oximeter (device to measure O2 in blood)

(v) Rate of GST on weighing scale to measure human weight

(vi) Rate of GST on Blood Pressure measurement machine

(vii) Rate of GST on Glucometer to measure blood glucose

(viii) Rate of GST to test strips to measure blood glucose

(ix) Rate of GST on android based tablet device for data storage

(x) Rate of GST on Finger print sensor machine

(xi) Rate of GST on bundled sale of Telemedicine and Medical Kit (a box) containing containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measuring machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.

(xii) Admissibility of ITC on Telemedicine

(xiii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine.

GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not?

1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery?

2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery?

3. Whether the applicant is eligible to take GST input on Goods which are used for protection (by creating sheds) for plant and machinery?

4. Whether the applicant is eligible to take input on services which are used for protection (By creating sheds) for plant and machinery?

Whether the applicant is liable to pay GST on sale of commercial super built-up area on behalf of Ministry of Housing and Urban Affairs, Government of India, in the colonies being re-developed at Nauroji Nagar, Netaji Nagar and Sarojini Nagar at Delhi

1. Whether GST will be applicable on the booking/selling of plots to be done by The Applicants and Land owners during the development (before completion of the development work of the township) of the township? If GST is applicable then what will be the taxable value and applicable tax rate in this case.
2. Whether GST will be applicable on the 20% share of licensed plotted area agreed to be provided by the land Owners to the Applicant (developer).If GST is applicable then what will be the taxable value and applicable tax rate in this case.

Whether GST is applicable on One Time Concession Fees Charged by us in respect of our property namely Anjuna property given to M/s Myrayash Hotels Pvt. Ltd. On for a long term lease of 60 years for development of infrastructure for financial business on Private Investment mode on DBFOT basis (Design, Build, Finance, Operate and Transfer) providing exclusive right, license and authority to construct, operate and maintain the project.

(i) Whether registration is required in case of supply of tax free goods under GST Act?

(ii) Whether assessee is liable to pay tax under RCM u/s 9(3) of CGST Act,2017 for transportation services for transporting tax free goods?

(iii) That if reply to query number (ii) is negative, whether registration is required under GST Act?

(iv) Whether registration is required under GST Act, 2017 for interstate supply/sales of tax free goods?

(v) Whether GST registration can be surrendered if we are not liable to pay RCM us 9(3) of CGST Act 2017 and not liable to be registered under GST Act?

Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017?

2. If CIDCO falls under the definition of Government Entity, Then Kindly also Clarify Whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the Applicant with CIDCO, in pursuance of Notification No. 24/2017 - Central Tax (Rate) dated 21 September2017 read with Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017?

The applicant has sought to determine the applicability of Goods and Services Tax ("GST") on the differential payment received by a party to the aforesaid Contract from the other party to the Contract is event of "Settlement", "Washout" or "Closure" of Contract by it.