Authority for Advance Ruling (AAR)

1.Whether we may opt for 5% GST rate with input credit for all of the services as detailed above, since some service like Housekeeping services fall under section 9(5) of CGST Act? 

2.Does Doorstep have to withhold any tax - GST TCS@1% from the suppliers before making payments for the supply of services through our platform under section 52 of the CGST Act? 

3. Determination of Liability to pay tax on any services when supplier of services is registered?

 4. Determination of Liability to pay tax on any services when supplier of services is registered? 

5. Is the supplier of service required to register under GST since they are transacting through an electronic commerce operator?

 6.Since we are billing customer directly and on behalf of the supplier, the exemption limit of Rs.20lacs per annum , be applicable to suppliers individually?

 7.Is GST registration applicable for all suppliers through Doorstep Platform or only those suppliers who have turnover above Rs.20 lacs 

8.Does the supplier of services by supplier come under “Pure Labour” supply or under “Contract Services”? 

9.Does Doorstep have to withhold any tax GST TCS 1% applicability from the suppliers before making payments since the supplies have been made through our digital platform and we also deduct our charges for our services rendered before making payments? 

10.May we avail GST rate 5 % under composition scheme for all the services?

 11.Whether full input credit of GST @18%, may be availed from registered supplier? 

12.Whether we may opt for 5%, with/without Input credit and work with model, of Urban Company, Quickr company? 

13.When the amount earned is only “COMMISSION”.whether TCS services are applicable where GST is payable under REVERSE CHARGE?( Sr.no.14 and 15 of FAQ released by Law Committee of GST Council on 28-09-2018.)

(i) Whether for the purchase of raw tobacco from farmer [including naturally broken tobacco known as ‘tobacco leaves or tobacco bhukko’] is covered under reverse charge mechanism?

(ii) What would be the rate of tax in case of coating process is done on unmanufactured tobacco. If the applicant carried out the process of coating on the tobacco belonging to other person [job work basis] whether registered or otherwise.

What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under the CGST & SGST?

Question 1. Whether the Project Development Service (i.e. Detailed Project Report Service (‘DPR’) and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from State Urban Development Agency (SUDA) under the Contract for PMAY-U would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?

Question 2. If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution, as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017, as amended by notification no. 16/2021-central tax (rate) w.e.f.1.1.2022 and corresponding Notifications No. KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated June 30, 2017, as amended, issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively.

Question-1 Whether mixing of scent (mixture of various perfumes and not jarda scent) in raw unmanufactured tobaco dust by the Applicant after procuring the same from various traders, and its subsequent sale to customers on B to B and B to C basis, after ensuring packing from third party, would change the character of unmanufactured tobacco to manufactured tobacco?

Question-2 whether processing of unmanufactured tobaco dust by add mixing the scent (mixture of various perfumes and not jarda scent) would change the character of unmanufactured tobacco to manufactured tobacco?

1. Whether the Notification No.46/2017 central Tax (Rate) dated 14th November 2017, which provides rate of GST to be charged by restaurants, is to be seen from the point of each single hotel premises at different locations within a state under the common GST registration of the dealer for all the hotels falling under one GST number?

 2. Whether the contention of the applicant in the given facts is correct as to charging GST @5% (i.e. CGST 2.5% + SGST 2.5%) without input tax credit on restaurant comprised in the premises where the declared tariff of all units of accommodation charged is less than Rs. 7500/- and at the same time charging GST @ 18% (CGST 9 % + SGST 9%) with Input Tax Credit on restaurant comprised in the other premises where the declared tariff of any unit of accommodation is Rs. 7500/- or more?

1. Is GST applicable for un-denatured ENA, De-Natured ENA and rectified spirit or State Sales Tax 

2. If it comes under GST what is the GST taxation slab.

1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not?

2. If the supply is classified as ‘restaurant services’, what would be the applicable rate of tax thereon in accordance with notification No. 11/2017-CT(Rate) dtd 28.6.2017 [as amended from time to time]?

3. If not the restaurant services, supply of ice cream from any of the outlets of HRPL can be considered as supply of ice cream from ice cream parlour & chargeable to GST @ 18% ?

Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?

Application has been Withdrawal