Authority for Advance Ruling (AAR)

(1) Whether exemption is available to the applicant vide entry no. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 when the maintenance charges exceed Rs. 7,500/- per month per member or tax is payable on the entire amount. 

(2) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX.

 (3) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?

Bonding of Carbon Material Friction 

1.Whether the activity of bonding of carbon material friction strip to Metal components amounts to supply of service (job work) falling under SAC 9988? 

2.Whether the activity of bonding of carbon material friction strip to Metal components amounts to composite supply of goods under heading 6815 of the first schedule to Customs Tariff Act? 

3.Whether the activity of bonding of carbon material friction strip to Metal components amounts to composite supply of goods under heading 8708 of the first schedule to Customs Tariff Act?

Applicant is engaged in the business of manufacture and supply of fuel injection pumps and parts thereof for automobiles. Classification of any goods or services or both?

a.Whether the Company is eligible to avail the input tax credit (TTC) of integrated tax (IGST) paid as part of differential Customs duty for imports made during FY 2018-19, FY 2019-20 and FY 2020-21 (hereinafter referred to as relevant period") in terms of the timeline prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017)?

 b.Whether documents evidencing payment can be considered as a valid duty paying document for purpose of availing ITC of the IGST paid as part of differential Customs duty paid during the relevant period, in terms of Section 16(2) of the CGST Act, 2017 read with Rule 36(3) of the CGST Rules,2017?

 c.Whether the provisions prescribed under the Goods and Services Tax(GST) Law imposes any restriction on availment of ITC of Differential IGST paid post onsite audit by Customs authorities?

The Applicant is engaged in import trading of glass products.

 1.Determination of correct classification of Clear Float Glass?

Outdoor Catering Service 

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

2. HSN Code? 

3. Latest Notification?

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 ?

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.

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?

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?