Authority for Advance Ruling (AAR)

Case I

Q. Whether on the facts and circumstances of abovementioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills?

Answered in the negative.

Case II

Q. Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills?

Answered in the negative.

Case III

Q. Under such circumstances can it still be claimed that Merit Hospitality is running a canteen and the applicable rate of 5% be charged on our bills?

Answered in the negative.

Case IV

Q.A. Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable?

A.a. In view of the findings above the said question cannot be answered.

Q.b. Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is Applicable?

A.b. In the view of detailed discussions above, The question answered is negative.

Q.c. Can Merit hospitality claim that it is running a restaurant in SEZ area and hence applicable GST rate is 5% only?

A.c. In the view of the detailed discussions above the question is answered in the negative

Determination of time and value of Supply of goods and services or both.

(a) Whether under Reverse Charge Mechanism, IGST should be paid by theimporter on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.

(b) If point no. answer is yes, then what will be the supporting document forimporter under RCM to take the credit of IGST paid on ocean freightunder CIF basis contract

(c) Whether credit will be available in GST of office fixtures & furniture, A.C.plant & sanitary fittings on' newly constructed building on its ownaccount for furtherance of business and accounting entry is capitalized in books of account

Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors?

Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour.

(i) The nature of Services whether covered under Sl. No.3(VI)(a) of Notification No.11/2017-CT(R) dated 28.06.2017 amended with Notification No.24/2017- CT(R) dated 21.09.2017 and further amended with Notification No.31/2017- CT(R) dated 13.10.2017 ?

(ii)  What is the Rate of GST applicable for the project ?

(iii) If applicable rate of GST @ 12%, what is the rate of GST applicable on subcontractors leg ?

Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707?

i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education?
ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST?
iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?

Whether the cleaning services supply to Railway are exempted or same is taxable?

i. Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ?