Authority for Advance Ruling (AAR)

Whether the contract awarded by East Coast Railways for dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) is amounting to execution of original work and would attract IGST@12% in terms of Notification No. 2012017-lntegrated Tax (Rate) dated 22.08.2017.

(a) Whether the activities undertaken for implementing various construction/repair/renovation/addition/alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of Goods & Services Tax laws and are thus chargeable to GST?
(b) In case the above activities amount to supply, whether the supply is classified as supply of goods or supply of services?
(c) In case the above activities amount to supply, whether the supply is exempt under the provisions of GST Law?
(d) Whether supply of any service by GMVN Ltd., to the Central Government, State Government, Local Authority or Governmental Authority for which the consideration is received in the form of Grants is exempt under notification No. 12/2017- Central Tax (Rate) (As amended) dated the 28th June, 2017?

Whether (a) ‘Rich’s Nugel Fruit Strawberry Glaze’, (b) ‘Rich’s Nugel Fruit Orange Glaze’, and (c) ‘Rich’s Nugel Fruit Raspberry Glaze’ used for decoration of cakes, pastry and desserts are classifiable under Heading 21039090? If not, then what is the correct classification?

(a) Whether Overseas Commission Agent is covered within the definition of the term ‘intermediary’ as provided under section 2(13) of the IGST Act, 2017;
(b) Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term ‘import of services’ as provided under section 2(11) of the IGST Act, 2017;
(c) Whether the applicant is required to pay GST on RCM basis under section 5(3) of the IGST Act, 2017 on commission paid to the Overseas Commission Agent.

(a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 read with clause (vi) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017. And for the matter, the applicable rate of tax is 12% (including State GST Rate).

(b) or otherwise if the works contract service is not covered under clause (ix) of the entry 3 of the aforesaid notification, in the facts and circumstances of the appellant company, then what will be applicable clause under entry No. 3 and what will be the rate of GST.

(c) If the ruling of Question 1 is affirmative, from which date, the 12% rate of tax will be applicable i.e. from date when said notification became effective or the date of order of Advance ruling.

(d) Where the ruling of Question 3 provides the effective date as the date of notification, whether the applicant is required to revise the invoices already issued to NBCC (India) limited and required to make amendments in GST returns already filed.

Whether Goods and Service Tax will be applicable on the consideration and the rate of GST.

A. Whether the services provided by the Applicant are classified under Sl No. 24(ii) of heading 9986 of the Rate Notification as ‘Support services to exploration, mining or drilling of petroleum crude or natural gas or both’ under SAC 998621 and attracts GST @ 12% in terms of Sl. No. 24(ii) of Rate Notification?
B. Alternatively, whether the services provided by the Applicant are classified under Sl No. 21(ia) of heading 9983 of the Rate Notification as ‘Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both’ and attracts GST @ 12% in terms of Sl. No. 21(ia) of Rate Notification?
C. Further, if the subject services are not classifiable under the aforesaid entry, what would be the appropriate classification for the same and at what rate GST would be imposable?

1.The tax rate for providing service of Coastal and transoceanic water transport
2.Whether input Credit of Goods & Service can be claimed? 

1. In view of the description of the work order of the Central Railway Department carried out by the tax payer, whether the Notification No. 31/2017-C. T. (Rate) dated 13.10.2017, in respect of composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST as per sub clause (Vii) of the clause 119 of Section 2 of the CGST Act 2017 is applicable to the Tax Payer.?
2. What will be the GST Rate applicable to the tax payer as per attached work order?

Whether the project management consultancy services provided by the applicant to  Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from January 2018 under Sr. No. 21(ia), under Service Accounting Code (“SAC”) 9983  stating “Other professional, technical and business services”, of Notification No. 11/2017- C.T. (Rate) dated 28.06.2017, as inserted vide Notification No. 20/2019-C.T.(Rate), dated 30.09.2019 since the said amendment is clarification to the amendment  made vide Notification No. 1/2018 – C.T.(Rate) dated 25 January 2018 reducing  GST rate for service of exploration, mining or drilling of petroleum crude or natural gas or  both to 12%