Authority for Advance Ruling (AAR)

Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary/ wages and related payments made to the Employees?

1. Whether the vouchers themselves, or the act of supplying them is taxable and at what stage, for each of the three categories of transactions undertaken by the Applicant is Taxable? 

2. If the answer to the above is in the affirmative, what would by the rate of tax and the value of supply at which this would be taxable?

Q. Whether selling Goods of Wooden frames is falling under HSN=44140000? 

Withdrawal of Application

1. Whether Department for Women, Children, Disabled & Senior Citizens is covered under the definition of "industrial consumer or institutional consumer"?3

 2. Whether the goods supplied by the applicant through the Nodal Agency - Hyderabad Agricultural Co-operative Association Limited (HACA) attracts GST?

1. Whether rent received from the Government Social Welfare College Boys Hostel (Govt. SWCBH) is taxable or not?

All India Institute of Medical Sciences is committed to supply quality health and medical Education services, In this regard they have been receiving pure services such as Manpower services, House keeping services and consultancy services from vendors on which GST is charged @18%. 

1. Whether All India Institute of Medical Sciences can claim GST Exemption on pure services received from Vendors?

Determination and of the liability to pay tax on any goods or services or both 
S.No    Product Name

1.      Teicoplanin

2.       Capsofungin

    

M/s. SDCPL the manufacturing of the above products are taxable @ 5% by virtue of entry No.180 ( List -1 Entry No 103 ) 181 , 181A Schedule - 1 of the Notification 01/2017 Central Tax Rate dated 28-06.2017 Drugs and medicines , formulations and Medicaments comes under HSN code 3002 and 3004, respectfully submit that seeking the clarification of the above products are comes under 5% or 12%.

1.What is the appropriate classification & rate of GST applicable on supply of plastic toys under CGST & SGST?

 2. Can the applicant claim ITC in relation to CGST-IGST separately in debit notes issued by the supplier in the current financial year i.e. 2020-21, towards the transactions for the period 2018-19”

1.Whether the applicant is entitled to claim input tax credit of the expenses incurred for the general expenses of the Company which are meant for the purpose of business? 

2.Whether the applicant is entitled to enjoy the benefit of the input tax credit based on the square foot & area of usage of the premises? 

3.Whether the provisions of Rule 42/43 of the CGST Rules, read with SGST Rules are not applicable to the claim of the input tax credit of the applicant as the declared tariff of the hotel rooms never exceeds Rs. 7499/- at any time during the year

1.Whether GST is liable to be discharged on the portion of the amount recovered by the applicant from its employees towards the canteen facilities provided to them? 

2. Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to its employees?

 3. Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to employees on deputation and on business travel and temporary workers?

 4. Whether applicant is eligible to avail input tax credit in respect of the inputs i.e. equipment and kitchen utensils utilized for providing canteen facilities to its employees?