Authority for Advance Ruling (AAR)

a).Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the office would be considered as a ""supply"" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b.In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 39181090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% ll 4% (CGST) and 14%(SGST)] respectively in terms of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax(Rate) dated 28.06.2017 or tax/ any other rate as may be applicable as per law.   If the PVC Cushion mats are received by the Applicant f om their supplier in roll form under HSN Code 39181090, would its cutting to size, as per the requirement of the buyers and packing make it a different product for classification and tax purposes?

Application has been withdrawn.

Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017  Central Tax

1.Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?
2.If the activity is not liable to GST, what is the legal basis of non applicability?
3.If taxable it will be classified under which Service & what will be the Service Accounting Code?
4.What will be the value on which GST will be payable? Whether any abatement available?
5.What will be the rate of tax on which GST will be payable?
6.Whether Input Tax Credit will be available or not?

1. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container)'? or

2. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)

1.Rate and Classification of Salted and flavored Potato Chips.
2.Rate and Classification of Potato Sev (Aloo Sev)
3.Rate and Classification of Potato Chivda
4.Rate and Classification of Potato Sing Bhujiya
5.Rate and Classification of Sev Mamara (Roasted Puffed Rice mixed with Nylon Sev)
6.Rate and Classification of Chana Daal (Fried Split Bengal Gram)
7.Rate and Classification of Gathiya
8.Rate and Classification of Khatta Mitha Chevda Mixture
9.Rate and Classification of Potato starch

1.Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-06-2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container)'? or
2.Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)'

Applicant has withdrawn the application.

a. Whether KUIFDC, which is an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes, is eligible for claiming exemption from  GST under the conditions of exemption as per Notification No. 12/2017 as pure services, for the period of our services provided to them i.e. July 2017 to June 2019.

b. The services provided by STEM (the applicant), our office, as Supervision and Programme Management Consultants for NKUSIP programme of KUIFDC from July 2017 to June 2019 by the virtue of PMC works undertaken by our office (viz: Supervision and monitoring of Water supply to households, underground drainage network, water treatment plants, sewage treatement plants with respect to quality control procedures and quality control of the works done by the contractor, assisting in resolving specific technical and other implementation related issues at the field level, investigate particular construction problems or delays that have been reported from the site and recommended actions to be taken to resolve the problems or overcome the delays.  Also, analyse and allocate / apportion delays attributable to implementing agency, contractor etc and suggest remedial as well as penal action, assist in interpreting and applying the various legal provisions of the contract documents, and in amicably resolving disputes, detailed contract managment and web based progress monitoring, resource mobilization for each contract monitoring and reporting physical and financial monitoring and reporting the same to KUIFDC) comes under pure services as specified under GST Act and if the same is exempted from applicability of GST for supplying our services to KUIFDC.