Authority for Advance Ruling (AAR)

a.   Determination of correct Classification of Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc., under SAC 997332.

a. Whether the Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 r/w notification No 17/2017 dated 28.06.2017?

b. Whether the supply by the service provider (person who has subscribed to Namma yatri) to his customers (who also have subscribed to Namma yatri) on the Applicant’s computer application amounts to supply by the Applicant?

c.Whether the Applicant is liable to collect and pay GST on the supply of services supplied by the service provider (person who has subscribed to Namma Yatri) to his customers (who also have subscribed to Namma Yatri) on the Applicant’s computer application?

i.Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability?

Whether services of printing question papers for conduct of examinations to educational institutions as supplied by the applicant shall be treated as exempt supply.

Whether sale of unbranded /non packaged broken rice generated from manufacturing process will be charged to tax @5%.

1. Whether the company will charge the GST @ 12 % or @ 18% in the case of the contracts executed before the said notification? (No-03@2022-Central Tax (Rate) dated 13-03-2022 w.e.f 18-07-2022

Whether supply of goods from FTWZ facilities by the Applicant to the Resellers located within the same FTWZ of different FTWZ would be subjected to IGST?

If there is no liability to tax under IGST, then whether they are eligible to avail input tax credit on inputs, input services and capital goods used in furtherance of business of such supply of goods from FTWZ to the said Rescllers?

1. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 Kgs containing 15 small packs of 2 kgs each made to institutional consumers is exempted under Sl. No.9 of notification no.2/2017-CT (Rate)?

2. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to a distributor who would further supply in institutional consumers is exempted under Sl. No.9 of notification no.02/2017 –CT (Rate)?

3. What is the rate of tax for supply of frozen chicken (HSn 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to non-institutional consumers?

Whether payment of Basic Customs Duty (BCD), countervailing duty (CVD), Special Additional Duty (SAD) made on non-fulfilment of EPCG obligation can be taken as Input tax credit under GST.

Whether recovery of subsidized value from employees for providing canteen facility would (a) amount to ‘supply’ under the CGST Act and (b) whether the recovery would attract GST, under the following two models”

(i) Canteen operated by the Applicant within the factory premises

(ii)Canteen run by Applicant’s subsidiary company operating within common premises for which the subsidiary company recovers charges from the Applicant.