Authority for Advance Ruling (AAR)

1. Whether the composite supply of works contract provided to M/s APSPDCL, is entitled to CGST @6% & SGST @6% considering the said “entity “ is falling under the definition of ‘Government Entity’, as prescribed under Notification No. 31/2017 – Central tax ( rate ), dated : 13.10.2017?                                                      

2)    Whether works contract agreements awarded by APSPDCL in respect of DDUGY  for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of ‘non – commercial’ under the said Notification with retrospective effect 13.10.2017?          

3) In which case, what is the procedure laid down under the GST law to claim the tax paid in excess of 12%  ( 18%-12%) for the period from date of Notification till the date of circular in order to pass on the same to APSPDCL as per their circular dated 04.06.2018?                                                                                                    

4) If the applicable rate of GST is 12%, in view of the above what is the rate applicable for the work done by sub- contractor?

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?

a) Whether supply of question papers printed for educational institutions is classifiable as service                  

b)Whether GST is payable on such supply, and, if so, at what rate                    

c) Whether input tax credit is admissible on such supply

Classification of PP Leno Bags made from woven PP fabric.

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.