Authority for Advance Ruling (AAR)

1.Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services?

2.If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

1.Whether the supply of design and construction of Roads and Services of TP-1 Area Under Cluster-A of MBSIR on EPC Basis wherein both goods and services are supplied can be construed to be a Composite Supply of Works Contract in terms of Section 2(119) and section 2(30) of the CGST Act, 2017 ?

2.If yes, whether the Principal Supply in this case will be the “Construction of Roads” and attract rate of 6% [CGST and SGST each] as per Notification No. 11/2017-CT(Rate) dated 28.06.2017 ) as amended)?

1.Whether GST shall be applicable on the amount recovered by the company, M/s Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948?

2.Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act, 1948?

1. Whether the supply of medicines, drugs and other surgical goods to In-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”?
2. Whether the supply of medicines, drugs and other surgical goods to Out-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”?
3. Whether the supply of Implants, Prosthetics and Mobility aids during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”?

1. Whether the transaction of transfer of right to do integration testing, install and market software from Tamil Nadu cost centre to Karnataka Cost centre shall be leviable to GST given that such transaction is being executed between two cost centres of same entity.
2. If the answer to the above is affirmative then whether such supply be considered as goods or services?

(1) What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Centre Region Zones 7, 9 & 10” in Chennai?
(2) Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No 3 of Notification No 12/2017-Central Tax (Rate)., dated 28/07/2017, as amended from time to time?

On dissolution of the firm the partner No.1 and partner No.2 are getting the following assets from the firm in lieu of their capital on the date of dissolution.
1. Machinery and other fixed assets
2. Stock of raw materials, semi-finished goods and finished goods
Whether the above transaction amounts to supply under the GST Act and if so whether it is taxable supply or exempted supply under the GST Act

1. Whether the transfer of raw materials, semi-finished goods and finished goods from the applicant to the transferee and such transaction would constitute a “Supply” under Section 7(1) (d) of the CGST Act, 2017(hereinafter referred to as “Act”) read with Sl.No.4( c )(i) of the Schedule II of the said Act or not?
2. Whether the applicant is eligible for exemption as per Sl.No.2 of  the Notification 12/2017 Central tax (Rate) dated 28.06.2017 and as per Sl.No.2 of Notification annexed to the G.O.Ms(No.) 73 dated 29.06.2017 issued by Tamil Nadu SGST authorities or not on account of transfer of business from them to transferee as a going concern in terms of business transfer agreement?
3.  Whether the applicant is eligible to transfer the input Tax Credit (ITC) available in their Electronic Credit Ledger to the Electronic Credit Ledger of the Transferee or Not?

Whether input tax credit can be claimed on upfront lease premium paid? If the answer is affirmative, in what manner the input tax credit cab be availed?

Whether composite works contract services supplied to Uttar Pradesh Jal Nigam involving construction & design of prestressed concrete cylinder pipelines (PCCP) and pumping plant for the purpose of supplying water to the Khurja Sewrage Treatment Plant Project from the Mundakhera Reservoir to the pond of Khurja STPP along with all ancillary works such as development of roads/paths, drain septic Tanks, sewer line, water supply system, external electrification, service connection to building, etc would be covered under Entry 3(iii) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 ?