Authority for Advance Ruling (AAR)

(1) Whether the GST is payable on the liquidated damages paid by the Applicant to SSI. for various material defaults, breaches or non performance of the obligation as per the terms and conditions of the Concession Agreement, under the provisions of GST law?

 (2) If the answer to above question is in affirmative, what shall be the applicable rate of GST thereupon and the corresponding Service Accounting Code (SAC)? 

(3) If the answer to question no. 1 is in affirmative, whether the applicant is eligible to avail ITC of the GST so paid to SSI. on liquidated damages?

Whether the invoice for diesel and petrol charges, invoiced separately on a per kilometre basis, would be considered a supply of goods and liable to VAT, or liable to GST? 

1. Classification of any goods or services or both. 

2. Applicability of a notification issued under the provisions of this Act. 

3. Determination of time and value of supply of goods or services or both 

4. Admissibility of input tax credit of tax paid or deemed to have been paid. 

5. Determination of the liability to pay tax on any goods or services or both.

 6. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term

1) Whether the supply of goods under the Sales contract and supply of handling services under the Service Contract would be regarded as independent supplies? 

2) If the response to (Question No. 1) above is affirmative, what would be the classification of Goods and Services supplied under the Sales Contract and Service Contract, respectively?

1) Whether the activities carried out by the applicant qualifies for job work in view of section 2 (68) of the CGST Act, 2017?

 2) If YES, whether GST rate of 12% or 18% would be be applicable in view of Sr. No.26 (id} and (iv) of the Notification No. 11/2017 СT- Rate dated 28th June 2017 as amended vide Notification No. 20/2019 CT-Rate dated 30th September 2019 ? ] 

3) If No, what would be classification of services and rate of tax there of?

1) Under which HSN Code should men's pyjama sets with above mentioned description to be classified? 

2) What is the applicable GST rate on such men's pyjama sets which are packed in 2 sets as per our buyers instruction and the cost of such packed pyjama sets costs more than Rs.1000.

Q- 1 Whether classification of UV Printed Acrylic Photo Frame under HSN 39269099 (articles of plastics) is correct, or should it be classified as a decorative printed article or personalized photo product under Chapters 49/97? Ans-The classification of UV Printed Acrylic Photo frame under HSN 39269099 is not correct and the correct classification is 49119990. 0

Q-2 Whether product UV Printed Acrylic Wall Clock classification under HSN 91052100 (wall clocks, electrically operated) is correct? Ans- The classification of UV Printed Acrylic Wall Clock under HSN 91052100 is not correct and the correct classification is 91059990. 

Q-3 Whether classification for MDF Keychain with Printed Photo under HSN 442199 (other articles of wood) is correct or whether it should fall under gift novelty items. Ans- The correct classification for MDF key chain with printed photo is 44219990.

What is the applicable GST rate and HSN code for the charges collected for the removal of effluents?

Whether the tax charged by the supplier on Hydro treated Vegetable Oil (HVO)/ Renewable diesel/Renewable diesel will be available to the applicant as input tax credit whereby such Hydro treated Vegetable Oil (HVO)/Renewable diesel will be used by the applicant in providing transportation services taxable under forward charge mechanism?

1. What is the present position for levy of GST on hostels for poor and middle class students run by charitable Trusts? 

2. What is the present position for levy of GST on hostels for High class students run by charitable Trusts?

 3. What is the yardstick to classify the students as Poor, Middle and High class? 

4. What is the position for levy of GST if one college accommodate the students of another College, Please note both Colleges are Charitable Institutions. Is it taxable or exempt Service? The agreement for Hostel accommodation has been entered into between the two Colleges and one College make the payment to the other College. There is no agreement between the Service Provider and the accommodated Students and no separate bills/receipts will be issued to them. Bill will be raised only in the name of College whose students are accommodated. If it is exempt whether the same is exempt with effect from 15.07.2024 as per Notification No.4/2024-CT(R) dated 12.07.2024

 5. Similarly what is the position for levy of GST for the food supplied to Hostel students of another College residing in this College? Please note both colleges are Charitable Institutions. Is it taxable or exempt service? The agreement of Food Supply has been entered into between the two Colleges and one College make the payment to the other College. There is no agreement between the Service Provider and the accommodated Students and no separate bills/receipts will be issued to them. Bill will be raised only in the name of College whose students are accommodated. If it is exempt whether the same is exempt with effect from 15.07.2024 as per Notification No.4/2024-CT (R) dated 12.07.2024. 6. What is the applicable rate/rates of GST if the Council decides it is taxable for both the Hostel accommodation and food supplies to the students?

1. Classification of service viz, "Solid Waste Management -Revamping of existing dumped garbage in compost yards by Biomining process" provided by the applicant to Sattur Municipality.

 2. Whether the service provided to Sattur Municipality is exempted as per Sl. No. 3 of Notification No. 12/2017-CT (Rate) dated 28-07-2024.