Authority for Advance Ruling (AAR)

1.Whether the applicant can avail ITC on
[a] WCS taken for structure on which machineries are fixed to earth by foundation and services taken for setting up plant ie MS steel structure along with roof which has been created mainly to protect machineries being supported by the said foundation.

[b] Steel [TMT bar] being procured by the applicant company and used while taking works contract services for making the said foundation to fix machineries to earth.

1. Based on the facts submitted, As per section 15 of GST Act, what is the value of the supply of the services rendered by APCOS. 

2. Whether the supply of manpower services to various Departments under State Government provided by the applicant i.e., APCOS is eligible for exemption from GST, as per Sr. 3 of Notification Number 12/2017- Central Tax (Rate) New Delhi, dated 28th June,2017 as amended, being pure services as per the definition and the services rendered thereby being listed in article 243G and 243W of Constitution as functions pertaining to Panchayat and Municipality. 

3. Whether the services of manpower supply services to various Government Authorities and Government Entities provided by the applicant, ie., APCOS is eligible for exemption from GST, as provided under Sr. 3A of Notification Number 12/2017-Central Tax (Rate) New Delhi, dated 28th June,2017 as amended vide notification 16/2021 – Central tax (rate) dated 18-11-2021 being pure services as per the definition and the services rendered thereby being listed in article 243G and 243W of Constitution as functions pertaining to Panchayat and Municipality

Whether the GST paid on works contracts for carrying out repair of building shall be available for ITC to the extent to which the said expense is not capitalized to the said immovable property

Whether the activity of bulk cement sales (Purchase from manufactures directly) using own transport will be treated as composite supply or not.

1.whether the supply of services by the applicant to M/s Tamilnadu water supply & Drainage Board is covered by notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w, Notification No. 22/2021- Central Tax (Rate) dated 31st December 2021

2. If the supplies as per questions A are covered by notification No. 15/2021-Central Tax (Rate), Dated 18 November 2021 r/w Notification No. 22/2021- central Tax(Rate) dated 31st December 2021, then what is the applicable rete of tax under the Goods and Service Tax act, 2017 on such supplies; and

3. In case if the supplies as per question A are not covered by the Notification Surpa then what is the applicable rate of tax in such supplies under the Goods and Service Tax Act.

Availability of GST paid by the applicant at the time of purchase or repairs including spares w.r.t Vehicles-JCB used by the business for movement of goods in its place of business as inputs tax credit

The team in India will monitor the customer applications running in UK and provide any fix or update required in case of issues. Is GST applicable for monitoring the software application contract outside India?

Contract amount will be receivable in UK currency only. Whether IGST is applicable for the above export online monitoring software contract work and if applicable rate of GST.

1.Whether the activities undertaken by the applicant in partnership with UNICEF amounts to supply under GST?
2.Weather the said supply is exempted under GST?

We, hereby, uphold the MAAR Order No. GST-ARA-50/2020-21/B-108  dated  01.12.2022 vide which it has been held that the transfer of monetary proceeds by the Applicant to IVL Sweden, will be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under Entry No.1 of Notification 10/2017 - IGST (Rate) dated June 28, 2017. Thus, the appeal filed by the Appellant is hereby rejected.

Can we raise an IGST invoice for supply of services such as installation, testing and commissioning of antennas installed in other States, other than the home State?