Authority for Advance Ruling (AAR)

i) Whether, in the facts and circumstances of the case, GST is leviable on the Minimum Guaranteed Off-take (MGO) Charges imposed on M/s. GAIL (India) Limited for short-lifting Natural Gas from the contracted quantity i.e., Adjusted Annual Contract Quantity under the Gas Sales and Transportation Agreement(GSTA) dated 02.07.2021.

Determination of correct classification of lamp oil

Whether levying GST 5% (SGST2.5% and CGST2.5%) on the invoice amount which includes the foods as well as the packaged drinking water bottle (the rate of which more than the MRP printed on the bottle) as ordered by the customers treating the entire transaction as providing restaurant service is legally correct?

(i) As to whether trading of Particulate Matter Permits vide Bill of Supply No. 1 dtd. 05.10.2024 is liable to tax under the GST Act or not? 

(ii) If yes, then it is Goods or Services under the GST Act? (a)If it is goods, then as to whether trading activity of Particulate Matter Permits is covered by which HSN Code and rate of GST? (b)If it is services, then as to whether trading activity of Particulate Matter Permits is covered by which SAC code and rate of GST?

(1) Whether renting of aircraft without operator can be classified under HSN code 9973-Leasing or rental services without operator-Sl. No. 17(iii) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended? 

(2) If the answer to question 1 is No, whether renting of aircraft without operator can be classified under HSN code 9973- Leasing or rental services without operator-Sl. No. 17(viia) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended? 

(3) What will be the GST rate applicable on the leasing of helicopter/aircraft services provided by the company?

Whether the afforestation/plantation services provided by CGRVVNL to the mining companies of the Government of India (such as Coal India Ltd, NMDC Ltd.) is Exempt from GST under Entry No.4 or 5 of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017 or NIL rage under entry No.24(i) of Notification No. 11/2017- Central Tax (Rate)? Or Exempted under any other provision of law and regarding the Specific SAC of the said Service?

a) Whether GST would be leviable on the export of pre-packaged and labelled rice upto 25 kgs to foreign buyer?

 b) Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 kgs to exporter on ‘bill to ship to” basis ie bill to exporter and ship to customs port. Exporter ultimatyely exports the rice to foreign buyer?

 c) Whether GST would be applicable on supply of prepackaged and labelled rice upto 25 kgs, to the factory of exporter. Exporter will export the rice? 

d) Whether GST would be applicable on goods procured from other party at concessional rate of 0.1% (0.05% + 0.05%) as per notification 40/2017 or 41/2017 & export the goods directly to foreign buyers for prepackaged and labelled rice upto 25 Kgs at 5%?

withdrawal

Whether the Input Tax Credit (ITC) of Integrated GST (IGST) paid on the import of goods, where payment to the foreign supplier is deferred beyond 180 days from the date of invoice but made within the time limits permitted under FEMA and RBI guidelines, remains admissible under Section 16 of the CGST Act, 2017, or is required to be reversed as per the second proviso to Section 16(2) read with Rule 37 of the CGST Rules, 2017.

Whether the charges recovered by the applicant from consumers for deposit work activities such as construction and erection of bays, substations, overhead lines and underground cables, for an on behalf of its consumers, under different heads such as material and erection charges, pro-rata charges, supervision charges, proportionate line charges, and registration fees etc. which are incidental and ancillary to principal supply of transmission of electricity are exempt from tax under the GST Acts under Entry No. 25A of Notification No. 12/2017 dtd. 28.06.2017 as introduced by Notification No. 8/2024-CT(R) dtd. 08.10.2024.