Authority for Advance Ruling (AAR)

M/s Gorantla Geosynthetics (P) Ltd., are providers of service relating to Municipal solid waste management solutions

 1.Classification of the services provided by the applicant?

 2.Whether services provided by the applicant are exempted under SI.No. 3 of Notification No. 12/2017 as amended?

 3.Whether the service recipient i.e. M/s. Tumkur Smart City Corporation is a ‘Government Authority’ as per definition of Notification No. 12/2017-CT ?

Outdoor Catering Service 

1.Rate of Tax for Outdoor Catering Services With ITC? 

2. HSN Code? 

3. Latest Notification?

1. Whether E-rickshaw supplied, without battery by the applicant qualify as electrically operated vehicle for attracting 5% GST rate as per S.No. 242A of the Notification No. 01/2017-Central Tax (rate) dated 28 June 2017.

i.Whether damages received by the applicant amounting to Rs.1,85,00,000/- from the tenant towards the termination of sub-lease before the agreed upon lock-in period as per the sub-lease deed agreements dated 3rd November 2021 and 11th January 2022 tantamount to supply as per Section 7 of Central GST Act, 2017 and will the amount received towards damages for Rs.1,85,00,000/- as per the settlement agreement dtd: 18-04-2023 to be construed as Consideration for the above supply?

ii.If answer to the above question is affirmative, what is the Rate of GST applicable and what shall be appropriate classification / SAC for payment of GST?

a.Whether renting of residential dwelling to the students and working women for residential purpose along with amenities and facilities such as food, furniture, appliance, cleaning, security, pest control etc., on monthly rental basis, is exempt under entry No.12 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 or not?

b.If applicant transaction is not exempt, then what is the GST rate?

c.If applicant transaction is taxable, whether applicant can claim ITC on input used for providing taxable service?

a.Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers?

b.Whether similar exemption can be availed under State GST also?

c.Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till date?

The Applicant is a manufacturer of various Domestic Appliances such as pressure cookers, LPG stoves. Mixers, Grinders etc.

 Whether sending finished goods for the purpose of packing in combi-packs by another registered vendor to be returned to us for eventual taxable supply, tantamount to taxable supply in their hands (at the time of sending for packing) or whether such sending can be treated as sending for jobwork.

The Applicant is a manufacturing company, producing packaging paper Due to expansion/modernization, civil structures were done. Whether input credit on materials used for such civil structures meant for machineries can be availed? If so, what is the procedure under which ITC can be claimed?

1.Whether the amount deposited by the applicant (75%) in escrow account against bank guarantee pending outcome of the further challenge against Arbitral Award or dissatisfaction against DAB decision, is liable to GST under the provisions of CGST Act, 2017?
2.If the answer to first question is in affirmative, then, what shall be the ‘time of supply’ when tax on such DAB/arbitral award is payable to Government exchequer, i.e., whether tax is payable (a) when part amount (75%) is deposited into escrow account pending litigiation, or (b) when complete award amount (100%) is paid to the contractor pursuant to finality of the decision
3.If answer to Question No. 1 is affirmative, whether the applicant is eligible to claim Input Tax Credit (ITC) thereupon?

(i) Do we have to pay tax under Reverse Charge Mechanism u/s 9(3) or 9(4) for lease renewal amount payable to SMC ?

(ii)  Do we have to pay tax under Reverse Charge Mechanism u/s 9(3) or 9(4) for premium on lease renewal amount payable to SMC ?

(iii) Will collection made from shareholders/shop owners for making payment of lease and lease premium amounts be considered as supply and GST under forward charge is applicable on the same?

(iv) What will be the effect of circular no. 101/20/2019-GST dated 30.4.2019 on the transaction? Will it exempt the applicant from payment of tax under Reverse Charge Mechanism?

(v) If answer to question no. (iii) is in affirmative, then will applicant’s shareholder/shop owners who are reimbursing the lease and lease premium amount get ITC of the GST charged by the applicant?