Authority for Advance Ruling (AAR)

Is the supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution exempt from GST?

Application filed by M/s. Laxmi Fried Grams Mill, Siddipet is withdrawn.

Whether Input Tax Credit is allowed for construction of shed using pre-fabricated technology?

Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability

Whether the application is entitled to avail the Input Tax Credit charged on inward supply of Motor Vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods.

1. What is the rate of GST for supply of goods or services or both?

2. How to determine the liability to pay tax on goods or services or both?

3. Whether the input tax credit on purchase of vehicles and other components is admissible or not?

Order issued in the 5th reference cited above is declared as void ab initio as per section 104(1) of CGST/TGST Act, 2017 and thereupon all the provisions of CGST/TGST Act, 2017 or the rules made thereunder shall apply to the applicant as if such advance ruling had never been made.

1. Whether the rental income to be received by the applicant from Renting Warehouse to store. Agricultural Produce is a consideration for supply and the activity is covered under the meaning of spply of services in terms of Section 7 of the Central Goods and Serives Tax Act, 2017?

2. If the above activity is considered as supply of service, then whether the same is classifiable as :loading, unloading packing, storage or warehousing of agricultural produce, with ‘NIL’ GST Rate under SI. No. 54€ of SAC 9985 of the Notification-11/2017-C.T. (Rate) dated 28th June 2017?

3. GST Rate and SAC Code applicable (if answer t point no.2 above is “NO”.

(i) Whether GST is applicable on the amount representing the employee’s portion of canteen charges recovered/collected by the applicant from its employees and paid to the canteen service provider on behalf of the employee.

(ii) Whether the Company is eligible to take the input tax credit for the GST charged by the canteen service provider for the canteen services for its employees where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948.

1. Whether the services provided to Head Office will attract GST liability?