Authority for Advance Ruling (AAR)

Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 of the GST Tariff?

1.Whether there is any GST liability to be paid by the developer with respect to the share of flats given to applicant in pursuance of development agreement dated: 28.04.2017?

2.If answer to (a) is yes, When the GST needs to be paid?

3.If answer to (a) is yes, the rate of GST to be applied?

4.If answer to (a) is yes, the taxable value to be taken for arriving the GST liability?

1.In view of the services provided by the applicant to TSTDC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax(Rate) dated 28.06.2017, as amended by?

2.If not, what is the appropriate rate and classification of GST to be charged by the applicant?

What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate?

M/s. Bollu Siva Gopala Krishna

1. Whether GST is applicable on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 and which provides

(i) Pre-School education and education up to higher secondary school or equivalent,

(ii) Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force,

(iii) Education as a part of an approved vocational education course;

2. Whether GST is applicable on Renting of an immovable property to a Government School.

GST rate of tax on TS Government, HMWSSB work contracts including material & services and services only.

What is the rate of tax including HSN code for printing of leaflets?

1. Whether notification 4/2019 can be followed and GST be paid on RCM basis for the share of land lord as the project is falling under "other than On-going Projects" as it can be considered as new project?

2. Is RCM applicable to daily wages, Labour Charges and Contract Labour?

3. Whether there is any limit on the percentage of material to be used in project for Eg: cement 15%, sand 10% etc?

4. Whether Salaries, Incentives, Brokerage, Remuneration and interest on Working Capital are liable for RCM?

5. In a project of combination of affordable Flats (Carpet Area is less than 60Sq Mts), and Non affordable flats (Carpet Area is more than 60Sq Mts), can different rate of tax be adopted for different units, i.e., GST 1% in case of affordable Units and 5% in case of Non affordable units based on the Carpet area?

6. That, the customer is entering into two types of agreements at the time of selling the semi finished residential flat. a) "SALE AGREEMENT" and b) Completion of semi finished works called "WORK ORDER", In such case what is the rate of tax for: a) For SALE DEED @ 5% b) For WORK ORDER @ 18% or 12% or 5%. Whether they are eligible for ITC in case of 18% /12%? What is the tax rate in case of affordable housing project in the above situation?

1.Whether notification 4/2019 can be followed and GST be paid on RCM basis for the share of land lord as the project is falling under "other than On-going Projects" as it can be considered as new project?

2.Is RCM applicable to daily wages, Labour Charges and Contract Labour?

3.Whether there is any limit on the percentage of material to be used in project for Eg: cement 15%, sand 10% etc?

4.Whether Salaries, Incentives, Brokerage, Remuneration and interest on Working Capital are liable for RCM?

5.In a project of combination of affordable Flats (Carpet Area is less than 60Sq Mts), and Non affordable flats (Carpet Area is more than 60Sq Mts), can different rate of tax be adopted for different units, i.e., GST 1% in case of affordable Units and 5% in case of Non affordable units based on the Carpet area?

6.That, the customer is entering into two types of agreements at the time of selling the semi finished residential flat. a) "SALE AGREEMENT" and b) Completion of semi finished works called "WORK ORDER", In such case what is the rate of tax for: a) For SALE DEED @ 5% b) For WORK ORDER @ 18% or 12% or 5%. Whether they are eligible for ITC in case of 18% /12%? What is the tax rate in case of affordable housing project in the above situation?

The applicant submits the following questions for Advance Ruling and their interpretation on the questions as under:

1.Whether GST is applicable on electricity and water charges which are being collected at actual by the Lessor from the Lessee?

2.If answer to Q.No.1 is yes, then what is the nature of supply and applicable rate of GST?