Authority for Advance Ruling (AAR)

i. Whether Applicant being land owner not executing construction work, is liable to pay tax in respect of agreements to be entered with customers for sale of apartments (other than affordable) belonging to the Applicant’s share before issuance of Completion Certificate in a project under JDA, area sharing model, where construction work is executed by developer & developer is liable to pay tax on the portion of apartments to be handed over to the Applicant on or before issuance of Completion Certificate?

ii. If Applicant is liable for tax, applicable rate of tax on sale of apartments before issuance of completion certificate?

iii. If Applicant is liable for tax, whether Applicant can claim credit of tax charged by developer on the portion of apartments belonging to the Applicant where developer has opted for payment of tax under old scheme i.e., 18%?

iv. If Applicant is liable for tax, whether Applicant can claim input tax credit on other expenses, other than tax charged by Developer for supply of apartments?

Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Custom Act, 1962.

iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.

 1. Whether GST is applicable on the amount recovered/collected by the applicant from the employees and contract workers towards canteen services provided by third party CSP at the canteen facility, which is obligatory for the applicant to provide and maintain under section 46 of the Factories Act, 1948.

  2. Whether the applicant is eligible to avail ITC of the GST charged by the CSP for providing the canteen services, which is mandatory for the Applicant to provide and maintain under section 46 of the Factories Act, 1948.

Whether the applicant is entitled to take ITC of the CGST & SGST paid by them on the services received from Vapi Enterprise Ltd in the form of transfer of its rights in the leasehold land owned by GIDC in favour of the applicant which is to be used by the applicant in the course or furtherance of its business in terms of the provisions prescribed under the CGST & SGST Act.

Application has been withdrawn

Whether the Legal cost apportionment by the Applicant amounts to the supply under GST?

2. If so, whether the Applicant is required to pay tax under RCM.

Q.-Whether the input tax credit of tax charged by the supplier on bio fuel/ fuel oil/ blended biofuel will be available to the applicant, whereby such bio fuel/ fuel oil/ blended biofuel shall be used by the applicant in providing the transportation services?

Ans.- Application has been withdrawn

Whether the product ‘Jac Olivol Body Oil’ intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.

Whether the applicant is entitled to avail the input tax credit charged on inward supply of motor vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods?

As the applicant has not appeared and produced relevant documents in spite of allowing reasonable opportunities, no ruling is pronounced.

i. What is the applicable GST on the services provided by the applicant under the "Market led Fee-based Services Scheme"?
ii. Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017?