Authority for Advance Ruling (AAR)

1.    Whether the Applicant can avail the ITC of the import IGST paid through TR-6 Challan in terms of Section 16(2) of the CGST Act read with rule 36 of CGST Rules?

 2.    Whether the eligibility to avail ITC of the import IGST paid vide TR-6 Challan is subject to the time limit prescribed under Section 16(4) of the CGST Act

Whether the input tax credit is available on construction of building, purchase of interiors, purchase of furniture, Lift, Air-conditioners, generators and other miscellaneous goods and services which are given to provide output service of rental business. The applicant furnished the list of goods and services on which he wished to take ITC.

1) Does barter exchange procedure operate for B2B transactions when payments are made without bank transactions? 

2) When a job worker is not registered under GST, does the Reverse Charge Mechanism (RCM) apply?

Query-1: Whether the collection of Corpus fund/sinking fund/capital amounts from residents for the purpose of painting and carrying out some building maintenance work, in the common area of the apartment would be subject to the levy of GST.

 Query-2: If GST registration is required, can the payment made to our service providers for painting and building maintenance activities, which are intended to be carried out, be offset against the GST payable on the corpus/sinking funds collected? Query-3: Upon obtaining GST registration are we obliged to impose or collect GST on maintenance charges as long as not exceed Rs. 7,500/-?

1. Whether hotels qualify as industrial/institutional consumers as per Rule 2bb and 2bc of the Legal Metrology (Packaged Commodities) Rules, 2011? 

2. As supply to institutions is not classified as ‘pre-packaged and labelled’, as per Rule 3(b) of the Legal Metrology (Packaged Commodities) Rules, 2011, the applicant is of the opinion that such supplies are ‘Nil’ rated. Whether the applicant’s understanding that ITC cannot be availed, as such supplies are ‘Nil’ rated, is correct?

Q.1 : Whether the Applicant has the option to pay tax at the rate of 12 per cent (6 per cent CGST + 6 per cent MGST) with Input tax credit for supply of residential apartments in all its ten Aspirational towers in terms of item (ie) of Sl. No. of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended from time to time?

Q.1: Whether ATS (exhaust after-treatment system) also known as EGP (exhaust gas processor), which is a purifying and filtering apparatus/ equipment is classifiable under tariff heading 84213990 of the Customs Tariff (as is relevant for GST regime), and consequently for GST Law under Serial No. 322 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?

 Q.2: If ATS cannot be classified under tariff heading 84213990 whether it merits classification under tariff heading 8708 of the Indian Customs Tariff (as applicable to GST Law)?

Q.1: Whether the following works undertaken by MSETCL can be termed as "supply" to the Dedicated Consumers? Q.2: If the following works are decided as "supply, then: 

Q.(a): What shall be the time of supply? 

Q.(b): What shall be the HSN/SAC Code and rate of GST for such "supplies"? 

Q.(c): Whether ITC on the running bills received from the contactor can be claimed by MSETCL? If ITC can be claimed by MSETCL, then whether ITC can be claimed in the period in which the running bill is received or on the receipt of the final invoice/completion of entire work? 

Q.(d): What shall be the value of supply at a particular moment when consideration is received?

Question -A Is GST payable ON AREA GIVEN FREE OF COST (which will include following) to existing members in pursuance to development agreement, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Area in lieu of existing area given - Additional area given - Amenities given - Parking area - Stamp duty & Registration borne by builder/developer Question - B Is GST payable on monetary consideration payable to existing members in terms of development agreement for residential apartment projects, in following form, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Rent for alternate accommodation - Brokerage for alternate accommodation - Shifting charges - Corpus to existing members - Corpus to society Question - C What will be taxable value for levy of GST on area given free of cost to existing members (which will include following) in pursuance to development agreement, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Area in lieu of existing area given - Additional area given - Amenities given - Parking area - Stamp duty & Registration borne by builder/developer

1. What will be the classification of the goods viz ‘sada tambaku pre-mixed with lime’ proposed to be manufactured & supplied by them? 

2. What will be the rate of GST & compensation cess of the goods viz ‘sada tambaku pre-mixed with lime; proposed to be manufactured and supplied by them?