Authority for Advance Ruling (AAR)

1. Whether the applicant is eligible to take ITC as ‘inputs/capital goods’ or ‘input services’ on the purchased roof top solar system with installation & commissioning in terms of sections 16 & 17 of the CGST/GGST/IGST Act?

 2. Whether the roof top solar system with installation and commissioning constitute plant and machinery of the applicant which are used in the business of manufacturing welding wires and hence not blocked input tax credit under section 17(5) of the CGST/GGST/ IGST Act?

1. Whether the transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis in terms of Contract No. 44AC9100-EPCC-1 would be covered under Entry No. 8(b) of Schedule III of the CGST Act and shall be excluded from the value of work contract service for charging GST? 

2. Whether the transaction of sale of goods on high seas sale basis by the Applicant to IOCL in terms of Contract No. 44AC9100-EPCC-1 would be treated as works contract and whether Applicant is liable to charge GST on the goods sold on high seas sale basis to 1OCL? If yes, what will be the applicable rate of tax on such goods supplied?

Whether the subsidized deduction made by the applicant from the employees who are ultimate recipient of canteen facility provided in factory/corporate office would be considered as ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017?

 1. If the answer to the above is affirmative, the value at which the GST is payable ? 

2. Whether the Company is eligible to take the ITC for the GST charged by the CSP for canteen services, where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948.

1. Whether the transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis in terms of Contract No. 44AC9100-EPCC-1 would be covered under Entry No. 8(b) of Schedule III of the CGST Act and shall be excluded from the value of work contract service for charging GST? 

2. Whether the transaction of sale of goods on high seas sale basis by the Applicant to IOCL in terms of Contract No. 44AC9100-EPCC-1 would be treated as works contract and whether Applicant is liable to charge GST on the goods sold on high seas sale basis to 1OCL? If yes, what will be the applicable rate of tax on such goods supplied?

1. Since we are dealing in brokerage of agricultural produce which is exempt, are we liable for GST Registration? 

2. lf we are liable for GST Registration, do we need to charge GST? 

3. lf Yes, What is the rate of GST?

M/s. Ramagundam Fertilizers And Chemicals Limited is paying GST TDS on the payments made to the supplies on all the taxable supplies in compliance with Section 51 of the CGST Act, 2017. Further, the applicant is not availing the exemption under provisio to the Notification No. 73/2018 on the supplies made by the applicant to any other notified person.

1. Whether the applicant can be classified under notified persons under section 51 of CGST ACT 2017 read with Notification No. 33/2017 dated 15 September 2017?

 2. Whether the applicant is liable to pay GST TDS by deducting it from the consideration payable to the Supplies? 

3. Whether the exemption notification is applicable for the transactions undertaken by the applicant if other applicable conditions remain satisfied?

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%

Whether the supply being undertaken by the applicant  for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if the same is supplied after issuance of completion certificate of the apartments.

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.