Authority for Advance Ruling (AAR)

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

Applicant is manufacturers and suppliers of Automobile Accessories. Fabricated from superior quality raw materials & engineered to perfection, our products have gained huge appreciation from our customers for their salient attributes like Corrosion Resistance, Durable, Dimension Accuracy, Protection, and Sturdiness etc.

Clarification regarding which HSN code does the product fall

1. HSN code 87 - electrically operated vehicles, including two & three wheeled electric vechiles-12% GST (CGST-6, SGST -6% ) or (IGST 12%).

2. HSN code 87031010-electrically operated vehicles, including three wheeled electric motor vehicle.

3. Electrical & mechanical spare parts of electric vehicle.

The applicant seeks clarification with regard to eligibility of input tax credit on the raw materials purchased for manufacture of finished goods i.e. whether already claimed ITC is required to reversed or not in the following circumstances.

i) When the raw materials purchased are already used in the manufacture of finished goods and the finished goods are destroyed in the fire accident completely

ii) When the raw materials procured are lost in the fire accident before use in manufacture of finished goods.

iii) When the destroyed finished goods can be sold as steel scrap in the open market and output tax liability on such supply of scrap is paid. 

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the F-18 Products would be classified under HSN 30063000, leviable to GST at the rate of 12%, in terms of entry no 65 of Schedule II of the Notification No-01/2017, Central Tax (Rate) issued under Central Goods and services Tax Act, 2017 (CGST Act, 2017) read with corresponding rate notification issued under the provisions of Uttar Pradesh Goods and Services Tax Act (UPGST) Act, 2017, or Not?

2. If not, what would be the HSN Classification and rate of tax applicable on the product under consideration.

1. Whether the work done by the applicant in Transmission Line Under the supervision of MVVNL comes under the definition of supply as per section 15(2)(b) of UP GST Act, 2017 ?

2. Whether GST is to be paid to MVVNL on the full amount of work done for load sanction of 11 KV lines by applicant?

3. Without prejudice to the submission made hereinabove and hereinafter, if the applicant pays GST on the entire value of work to its contractors and also to MVVNL then how will this payments of same amount of GST on the same transaction to two separate entities, not constitute double taxation?

Q1. At what stage the GST is to be paid on delayed payment of interest that is not still paid by purchaser of goods?

Ans-In light of Section 12(6) of GST is to be paid on the date on which the supplier of goods receives such addition in value through interest on delayed payment of any consideration

Q2. Whether at the time of demand of interest/debit of interest in the account of purchaser of goods and whether the fresh invoice of interest for delayed payment be issued or not in spite of non-receipt of interest?

Ans-In light of Section 12(6) of GST is to be paid on the date on which the supplier of goods receives such addition in value through interest on delayed payment of any consideration and a debit note may be issued in this regard under Section 34 of the Act.

Q3. Whether GST payable on accrual basis?

Ans-GST on interest recovered is to be paid on the date on which the supplier of goods receives such addition in value on delayed payment of any consideration.

Q.1.Whether Urban Improvement Trust (UIT) Kota is “Government Entity”;

Ans-UIT Kota falls under the category of “Government Entity”.

Q.2.Whether constructing a Community Hall by the applicant at Bapu Nagar Residential Scheme, Kota, in accordance of works contract allotted by UIT Kota, is a taxable service under GST law and if yes, then determination of the liability to pay tax after applicable exemption and deductions, or

Ans- Yes, the applicant is liable to pay GST on supply of this services and there no exemption and deduction is available to applicant in respect of aforesaid service provided to UIT Kota.

Q.3. If no, then whether the paid tax shall be refunded to the assessee along with appropriate interest.

Ans- not required to be answered in reference of answer of question no.2.

Q.4.Applicability of change in tax rate during continuing of a works contract, where the works contract has pre-fixed terms and conditions including total tender rate.

Ans-The revised rate applicable for the said supply is 18% from the 01st day of January, 2022. where the time of supply of the work completed is on or before 31st December, 2021, GST at pre-revised rate is applicable and in case where the time of supply of the work completed is on or after, 01st day of January, 2022, GST at the revised rate is applicable.