Authority for Advance Ruling (AAR)

1. What is applicable tax rate on sale of solar driven submersible pump (Water pump)?

2. What is the HSN code for solar driven submersible pump (Water pump)?

1.    Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as “goods disposed of by way of gift” and Input Tax Credit (“ITC”) on the same would be restricted as provided under the Section 17(5)(h) of the CGST Act, 2017?

2. Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a “permanent transfer or disposal of business assets where ITC has been availed on such assets” and would be treated as a supply even if made without consideration and be subjected to GST under Sl. No. 1 of the Schedule-I to the CGST Act, 2017?

3. Whether the applicant’s obligation to issue gold coins and white goods  to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a supply under Section 7 of the CGST Act, 2017?

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.

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.

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

 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.

1. Does GST is applicable for the activity proposed to be undertaken by the applicant by way of transport of staff and students of school as school bus operator, by school bus/ van.

2. If GST is applicable, what is the percentage of GST to be charged to parents and school for arranging their staff to pick up and drop?

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.

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