Authority for Advance Ruling (AAR)

SPSC desires to obtain Advance Ruling on the question as to what is the time of supply for the purpose of discharge of GST under the CGST Act, 2017 and SGST Act, 2017 in respect of Mobilization Advance ( hereinafter referred to as ‘said advance’ for the sake of brevity) received by it for construction services provided by it?

What GST rate to be charged on Marine engine falling under HSN 8402 and 8407, whether 28% or 5% (As per circular No. 52/26/201-GST dated 9-8-18)

Whether GST, at the hands of the applicant, is leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider.

What should be the classification and applicable tax rate on the supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant under Notification No. 1/2017 – CT (Rate) dated 28.06.2017 as amended up to date?

Whether the Entry no. 3(v) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (the Notification), as amended from time to time, is applicable to supplies by Intellecon under the Contract I and Contract II and resultantly, whether such supplies are subjected to 12% rate of Goods and Services Tax (‘GST’).

1.Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

2.Whether woven Tarpaulin manufactured by M/s. Texel merit classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

1.Whether GST is applicable on amount representing the employees’ portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at Factory.
2.Whether GST is applicable on the amount representing the employee’s portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at HO.
3.If GST is applicable then, whether input tax credit (ITC) available charged by service provider on canteen facility provided to employees working in factory/HO?
4.If ITC is available, whether it will be restricted, to the extent of cost borne, by the company?

(i)Whether the transmission and distribution of electricity as a franchisee of PSPCL charged to its consumers based on approved tariff is exempt in applicant's hands?

(ii)What will be the rate of GST on following Tariff based charges which will be required to be mentioned in the bills to be issued to consumers of electricity as under:

(a) Energy Charges

(b) Fuel Cost Adjustment

(c) Additional Surcharge

(d) Electricity Duty

(e) Municipal Tax

(f) Infrastructure Development Fund

(h) Cow Cess

(i) Other Charges mentioned above

(iii) Is there any GST liability on Refundable Security Deposit (Consumption) & Refundable Security Deposit (Meter) collected from the intended consumers of electricity?

(iv) Are service connection charges (one time) taxable under GST when collected from intended consumers fo

setting up distribution and supply infrastructure, sub-station, equipment and other materials?

(v) Will there be any GST liability of Franchisee (applicant) on rebate (as mentioned in clause 15 of Franchisee Agreement) for rendering services of distribution and supply of electricity, billing and collection and maintenance of lines etc.?

Whether amount received as interest free non-refundable maintenance deposit (IFMD) pursuant LO common area maintenance services agreement executed by the applicant (Promoters) with the allottees of industrial plots sold is taxable under the GST Law.

Whether the product marketed under brand name "Ber Berry", manufactured and supplied by the applicant, containing the ingredients jujube fruit sugar, salt, permitted preservative (E-211) and mixed spices, should be classified under the Tariff Heading 0810 as Jujube fruit (Ber/Bore) or under Tariff Heading 0811 as fruits cooked by steaming or under the Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar?