Judgement >> AAR

What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under the CGST & SGST?

(i) Whether for the purchase of raw tobacco from farmer [including naturally broken tobacco known as ‘tobacco leaves or tobacco bhukko’] is covered under reverse charge mechanism?
(ii) What would be the rate of tax in case of coating process is done on unmanufactured tobacco. If the applicant carried out the process of coating on the tobacco belonging to other person [job work basis] whether registered or otherwise.

Application has been Withdrawal

1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not?

2. If the supply is classified as ‘restaurant services’, what would be the applicable rate of tax thereon in accordance with notification No. 11/2017-CT(Rate) dtd 28.6.2017 [as amended from time to time]?

3. If not the restaurant services, supply of ice cream from any of the outlets of HRPL can be considered as supply of ice cream from ice cream parlour & chargeable to GST @ 18% ?

Application has been Withdrawal

Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?

i. Applicable GST Rate on their products

i. Since the Government of Karnataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as "Governmental Authority" or "Local Authority"?
ii.Since the Corporation is fully owned by the Government of Karnataka and audited by the Comptroller and Auditor General of India, whether filing of Annual Return in Form GSTR-9 and Form GSTR-9C is exempt under the Second Proviso to Section 44 of the CGST and KGST Acts?
iii. Whether the Corporation is eligible to claim input tax credit on the inward supply of goods and services which are capitalised in the books of accounts?
iv. Whether the Corporation is eligible to claim input tax credit on the inward supply of services against output taxable supplies of support and auxiliary services and other supply of taxable goods?
v. Whether the Corporation is eligible to claim input tax credit (on inputs, input services and capital goods) proportionately on the taxable output supply of support services and goods (scrap etc.) as per the provisions of Rule 42 and 43 of the CGST and KGST Rules?
vi. Whether the Corporation is eligible to claim taxes paid under RCM, as input tax credit?
vii. Whether Additional Surcharge collected from Open Access Consumer as per sub-section (4) of Section 42 of the Electricity Act, 2003, clause 8.5.4 of the Tariff Policy 2016, Clause 5.8.3 of the National Electricity Policy and Clause 11(vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under the GST Acts?
viii. Whether "Wheeling and Banking Charges" allowed by Commission (KERC) as 5% and 2% of the energy input into the distribution system by Open Access consumer is taxable under the GST Acts?

i. Whether Notification No.7/2022-Central Tax (Rate), dated 13-07-2022 applies to Coir-Pith Compost (HSN 53050040) mentioned in serial number 132-A of the Notification No.2/2017-Central Tax (Rate) dated 28-06-2017 as amended vide notification No.19/2018-Central Tax (Rate), dated 26-07-2018?
ii. The registered person sells coir-pith compost in 30 kg and above quantity bags with un-registered brand name "SURYA". In such cases, whether the registered person is liable to tax under the GST Acts?
iii. If the coir-pith compost is 30kg and above quantity bags are sold without any label (in plain bags), whether would it attract GST?
iv. If the registered person sells coir-pith compost in 25kg and less pre-packed and labelled bags to nursries who buys for consumption, whether in such cases GST is payable?
v. Whether the nurseries, who are un-registered dealers, come under the definition of "Institutional consumers"?
vi. If the registered persons sells coir-pith compost with 30Kg and above pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?
vii. Rule 3(b) of Legal Metrology (Packaged commoditites) Rules, 2011, provides that the provisions of Chapter II of that Rules shall not apply to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio-fertiliser, sold by the registered person, falls under this category and exempt from GST?

i. Whether the services provided to Bengaluru Water Supply and Sewerage Board would be considered as a service provided to a governmental authority under GST Laws?
ii. What is the applicable GST rate on supply of works contracts services in relation to sewage treatment made by the Applicant to Bengaluru Water Supply and Sewerage Board, on or after 1st Jan 2022?

(i) Whether the bouquets made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging would be considered as “Exempt supply” under GST as covered under HSN code 06049000.

(ii) Whether NIL (0%) GST is applicable on Bouquets when bouquets are made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging.

(iii) Whether classification of bouquets made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes falls under HSN code 06049000 and is exempt from GST and if not then what is the classification of bouquets which are made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging and what is the rate of GST.

(iv) Whether Sl. No. 34 of Notification No. 02/2017-CT (Rates) dated 28/06/2017 covers “Bouquets” made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and is therefore exempt from GST (0% GST).

Whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by SMPK is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017?

(i) What is the value of supply of services provided by the applicant Company to the State Government?

(ii) What is the rate of tax applicable on the value of supply? What components are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate)?

(i) What is the value of supply of services provided by the applicant Company to the State Government?

(ii) What is the rate of tax applicable on the value of supply? What components are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate)?

(1) Whether the gain of the assessee of 10 grams of pure gold would result in supply of goods or services under section 7 of the CGST/WBGST Act, 2017?

(2) Whether the assessee is liable to pay GST in respect of gain of 10 grams of Pure Gold?

(3) In case the assessee is liable to pay GST then what shall be the time and value of Supply?

(4) In case the assessee is liable to pay GST then whether it shall be classified as goods and chargeable to tax @ 3% under HSN: 7108/7113 or whether it shall be classified as service and chargeable to tax @ 5% under SAC: 9988?

(i) Whether the Constitution of India has conferred any power onto the Parliament to legislate on sale of alcoholic liquor for human consumption with reference to the Goods and Service tax regime, considering the provision of Article 246A read with Article 366(12A)?

(ii) If the answer to question (1) is in the negative, then whether the Central Goods and Services Tax Act, 2017(CGST Act) can directly or indirectly deal with aspects touching upon sale of alcoholic liquor for human consumption by the applicant either with reference to levy of tax on such sale or with reference to reversal of credit solely because the applicant is effecting sale of such alcoholic liquor?

(iii) Under these circumstances, whether the definition of exempt supply as provided under section 2(47) of the CGST Act, read with definition of the term „non-taxable supply‟ under section 2(78) can therefore include sale of alcoholic liquor for human consumption by the applicant?

(iv) Whether in order to qualify as non-taxable supply under section 2(78), a transaction must first qualify as supply as defined in section 7 of the CGST Act read with Article 246A and Article 366(12A) of the Constitution and as such therefore, sale of alcoholic liquor for human consumption cannot be said to qualify as a „supply‟ for the above purposes under the ambit of the CGST Act.

(v) Consequently, whether the applicant is obliged to reverse input tax credit (ITC) under section 17(2) of the CGST Act read with rule 42 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) in view of the sale of alcoholic liquor for human consumption effected by it at its premises under the facts & circumstances of the present case?

(b) applicability of a notification issued under the provisions of this Act;

Whether Service Received by a registered person by way of renting of residential premises used as guest house of the registered person is subject to GST under Forward Charge Mechanism (FCM) or Reverse Charge Mechanism (RCM)?

Application has been Withdrawal

Application has been Withdrawal

Application has been Withdrawal

Application has been Withdrawal

"i. Whether works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are exempted as per GST Exemptions?

ii.Whether other service like data entry operator, security, provided to Horticulure Department attracts GST?

i.  Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate-under Heading 9992.

i. What percentage of GST input tax should be claimed for our nature of business as mentioned above for the following services received from our service providers.
a) GST paid for our shop on commercial rent to landlord.
b) GST paid on commission to Dunzo and Swiggy for ecommerce online service.
c) GST paid on service charges charged by paytm.
d) GST paid on service charges charged by Banks.
ii. What percentage of GST input tax should be claimed for our nature of business as mentioned above for the following other general goods purchased for carrying on our business.
a) Packing material
b) Printed material
c) Capital goods like cutting machine, weighing scale, refrigerators, computers and hardware and software goods.
iii. What will be the GST consequences if we purchased goods from unregistered and composition dealers?

i. Whether all types of jaggery are covered under the Notification No.6/2022-Central Tax (Rate) dated 13-07-2022?
ii. If yes, what is the rate of tax?
iii. If No, which type of jaggery does not fall under Notification No.6/2022-Central Tax (Rate) dated 13-07-2022 and are exempted from tax?

i. What percentage of GST output tax should be charged for our nature of works contract executed to Indian Railways.
a)On Railway under Bridge works
b) Construction of Tunnels for Railways
c) Supply and stacking of ballast
d) Execution of Earth Works Contract
e) Subcontract works for the above mentioned contract works.

Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate-under Heading 9992.

i. Whether works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are exempted as per GST Exemptions?
ii.Whether other service like data entry operator, security, provided to Horticulure Department attracts GST?

iii. Whether material like fertilisers, soil, sand supplied for use of bio centers are exempted as per GST?

Section 97 (a) and (e).

(b) applicability of a notification issued under the provisions of this Act

(a) Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government?

(b) Whether amendment made vide Notification No. 39/2017 dated 13-10-2017 Integrated Tax (Rate) in the table against Serial No. 3 for the item (vii) will be applicable in this case?

a. Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the office would be considered as a "supply" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b. In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

a. Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b. In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

 Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017 Central Tax

(a) Classification of any goods or services or both;

1. Whether the food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

2. Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

1. Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.

2. What will be the HSN code to be used by us in above case.

3. Whether supply of Sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be rate of tax and HSN code to be used by us.

 1. Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?

2. If the activity is not liable to GST, what is the legal basis of non applicability?

3. If taxable it will be classified under which Service & what will be the Service Accounting Code?

4. What will be the value on which GST will be payable? Whether any abatement available?

5. What will be the rate of tax on which GST will be payable?

6. Whether Input Tax Credit will be available or not?

1. Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification No.12/2017-CT (Rate)?

2. Whether the applicant is required to be get registered under GST?

 1. Whether item no. (i), (ia) & (ib) of Point no. (ii)(a) Of the notification no. 03/2019-Central Tax Rate dated 29/03/2019 is applicable project wise or apartment wise? Meaning hereby is that when a project consists of construction of some of the units which satisfies the definition of “Affordable residential apartment” & the construciton of some of the units which does not satisfy the definition of “Affordable residential apartment” in that case whether the supplier can apply the GST rate as specified in item no. (i) on units which satisfies the definition of “affordable residential apartments” & GST rate as specified in item no. (ia) & (ib), as the case may be, on the units which are non-affordable residential units in the same residential real estate project?

2. With respect of our case, promoter is constructing affordable residential units as well as non-affordable residential units in “Residential Real Estate Project (RREP)”. In such case can the promoter apply separate GST rates in following manner in respect of construction of affordable residential apartments & non-affordable residential apartments in the same project (RREP)?

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%.

The applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected.

Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if the same is supplied after issuance of completion certificate of the apartments.

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project Implementing Agency”?

Whether the supply being undertaken by the applicant for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

Considering the expression 'any amount that the supplier is liable to pay' in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.

1. Can the Applicant continue with the existing GSTIN 29AAEFP0358E1ZC to discharge the GST liability for Rent/Lease received from Lessee and for filing the Return relating to Renting / Leasing of the said premises.
2. Can the Applicant utilise the balance available in Electronic Credit Ledger (Input Tax Credit) in respect of purchase of Raw material, consumables, Capital goods relating to the manufacture of Granite slabs to discharge GST liability of Rent for the premises given for Rental / Lease basis.
3. Can Applicant utilise balance in Cash Ledger to discharge GST liability (Output Tax) of Rent for the premises given for Rental / Lease basis.

a. Whether KUIFDC, which is an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes, is eligible for claiming exemption from GST under the conditions of exemption as per Notification No. 12/2017 as pure services, for the period of our services provided to them i.e. July 2017 to June 2019.
b. The services provided by STEM (the applicant), our office, as Supervision and Programme Management Consultants for NKUSIP programme of KUIFDC from July 2017 to June 2019 by the virtue of PMC works undertaken by our office (viz: Supervision and monitoring of Water supply to households, underground drainage network, water treatment plants, sewage treatement plants with respect to quality control procedures and quality control of the works done by the contractor, assisting in resolving specific technical and other implementation related issues at the field level, investigate particular construction problems or delays that have been reported from the site and recommended actions to be taken to resolve the problems or overcome the delays. Also, analyse and allocate / apportion delays attributable to implementing agency, contractor etc and suggest remedial as well as penal action, assist in interpreting and applying the various legal provisions of the contract documents, and in amicably resolving disputes, detailed contract managment and web based progress monitoring, resource mobilization for each contract monitoring and reporting physical and financial monitoring and reporting the same to KUIFDC) comes under pure services as specified under GST Act and if the same is exempted from applicability of GST for supplying our services to KUIFDC.

Classification of the product Walltop Computer with the following specifications:
a. Intel 10th / 11th Generation i5/i7 processor with 16GB memory (expandable to 64GB)
b. Internal storage of 1TB SSD (Expandable to 2TB) Storage
c. WIFI / Bluetooth / USB and HDMI user interfaces
d. 4G / 5G compatible LTE Module that enhances its connectivity to the mobile networks.
e. Optimized in-house developed system integration processor controller, a proprietary design.
f. Built-in array microphone and wireless microphone modules for user interaction.
g. Integrated high intensity (1200 lumens) LED optical Projection system with a life of 30000 hours acting as a display.
h. The projected interactive display size is 120-inch diagonal - the biggest for any computer.
i. Enables any wall surface as an interactive environment for collaborative meetings in conjunction with above.
j. Allows to connect with blue tooth keyborad and IR pen to provide input by the users.

The applicant own a mobile application, developed and owned by them, called as “LoanFront”, which is a Fintech product and is used as a digital platform to facilitate lending of short term personal loans; they intend to transfer the said mobile application software to their wholly owned subsidiary M/s Vaibhav Vyapaar Private Limited (WPL).

Whether the GST would be applicable on the aforesaid transfer of mobile application software?

The rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State by way of construction of building on their land. Whether it is 12% as the for Telangana State Industrial Infrastructure Corporation Limited (TSIICL) is wholly owned by the Government of Telangana or 18% as the for Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers.

The rate applicable for the works contract service provided to the Telangana State Tourism Development Corporation Limited by way of construction of building on their land. Whether it is 12% as the Telangana State Tourism Development Corporation Limited is wholly owned by the Government of Telangana or 18% as the Telangana State Tourism Development Corporation Limited is a business entity and collecting fee from its customers

(f)whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to0 any goodsor services or both amounts to or results in a supply of goods or services or both, with in meaning of that term.

i. Whether the services provided by the company to its parent company relating to the test benches which are in the name of MRO services, be classified under heading "9987 i(a): Maintenance, Repair or Overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts"?
ii. If the answer to the above is in affirmation, then whether the Place of supply is the "location of the recipient" as per the Notification No. 02/2020-Integrated Tax dated 26th March 2020 which is the location of the parent Company (Outside India) and that can be construed as exports of services?
iii. If the answer to the first question is in negation, then we would like to know the classification of the services provided to the parent company and can it be considered as exports of services?

i. Whether on reimbusement of expenses at actual cost which are incurred by the employee staffs on behalf of Company is liable to tax?
ii. Whether Reverse Charge Mechanisum is applicable on reimbursement of expenses paid on behalf of the company at actuals which are incurred by the employee staff who is also a whole-time director company?
iii. Whether -
a. time limit prescribed to take input tax credit under the section 16(4) of the GST Act, 2017 applies only for the invoice or debit note for the supply of goods or services or both or it shall also applies to invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31 i.e.., self-invoices by registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 (Under reverse charge mechanism).
b.Tax paid during current financial year under reverse charge mechanism as per sub-section (3) or sub-section (4) of section 9 for any of the previous financial year transaction, input tax credit on such payment of tax would be availed in the year of payment or in the year in which transaction happened.
iv. If answer to the Question 1 and Question 2 is affirmative, whether reverse charge is to be calculated on values including GST or excluding GST.

Whether mere transfer of monetary proceeds by the IVL India Environmental R&D PVT Ltd (hereinafter referred to as 'the Applicant' or "IVL Sweden"), without underlying import of service eill be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under entry no. 1 of Notification 10/2017-IGST(Rate) dated June 28,2017.

(i) Whether activity of printing and supply of question papers for Universities, Educational Boards and Educational Institutes can be classified as supply of goods or supply of services?
(ii) Whether the benefit under Sl. No. 66 of the Notification No. 12/2017-State Tax(Rate) is allowable to applicant, if the activity is treated as supply of services?
(iii) If the activity is to be classified as supply of goods, then whether the same can be treated as exempted goods under SL. No. 119 of the exempted list at Nil rate of tax under CH 4901 i.e. Printed Books including braille books?

Where inputs are consumed in the construction of an imovable property outside MAFFFL's licensed premises which are meant and intended to be for the provision of taxable output services, whether input tax credit was avalable to the assessee?

a. Whether Tata Ace Garbage Tipper vehicle with its variants for Garbage applications as specified in Annexure '2' (hereinafter called as Garbage Tipper vehicles), which will be manufactured exclusively keeping in view the requirements of national Greens Tribunal (NGT in short), for supply to Municipal Corporations, Municiaplities, Urban Development Bodies, Gram Panchayats and to Contractors to whom operations & maintenance contract has been awarded by these Govt. Bodies under Swachh Bharat Mission, for collection and disposal of household garbage, are classifiable under Tariff Item 8705.90.00 of the First Schedule to the customs Tariff Act, 1975 (51 of 1975) as special purpose motor vehicles or is classifiable under any other appropriate Tariff item?
b. Whether the above mentioned Garbage Tipper vehicles would attract IGST @ 18% under Sr. No. 401A under schedule III of IGST Rates specified under Notification No. 1/2017-Integrated Tax(Rate), dated 28.06.2017, as amended?
c. If answer to question (b) above is in negative, what IGST rate would be applicable on the above mentioned Garbage Tipper vehicles?

Whether assignment/transfer of leasehold rights in land & structures standing there by the applicant to M/s. Greenscape IT Park LLP would qualify as 'supply' and liable to GST and if so, then under which section of GST Act?

1. Whether the pallets crates and containers (hereinafter referred as "equipment") leased by CHEP India Private Limited (Hereinafter referred to as "CIPL" or "the applicant") located and registered in Maharashtra to its other GST registrations located across India (say CIPL Karnataka)would be considered as lease transaction and accordingly taxable as supply of services in terms of section 7 of the CGST act and MGST Act?
2. If the answer to question 1 is yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of section 15 of the CGST Act and MGST act read with relevant Rules?
3. What are the documents that should accompany the movement of the goods from CIPL, Maharashtra to CIPL, Karnataka.
4. Whether movement of leased equipment from CIPL Karnataka to CIPL Tamilnadu on the instruction CIPL maharashtra can be mere movement of goods not amounting to a supply in terms of section 7 of the CGST Act and MGST Act, and thereby not liable to GST?
5. With reference to question 4 above what are the documents that should accompany the movement of the goods from CIPL Karnataka to CIPL Tamil Nadu?

1. To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under
2. If the answer to question 6.1 is in negative then under which chapter heading the impugned product GLAZE GEL is to be classified.

1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?

2. If it is supply of Service, what is the applicable rate ofGST and its SAC code?

3. If it is supply of goods, what is the applicable rate of GST and its HSN?

Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would be the applicable tax rate?

Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is 'NIL'.

Whether the transaction undertaken by the applicant is covered under the Notification No. 12/2017 - Central tax (Rate) dated 28-06-2017, amended by Notification No. 2/2018 dated 25.01.2018 and further Notification No.16/2021 dated 18.11.2021.

Classification of products "Satin Rolls" and "Taffeta Rolls" with sizes between 19mm to 40mm.

Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of the CGST / KGST Act 2017.
a. In case answer to above is yes, Whether GST is applicable on the nominal amount being recovered by the Applicant?
b. Whether Input Tax Credit ("ITC") of the GST charged by the Service Provider would be eligible for availment to the Applicant?

Whether nominal fees collected from employees for canteen food is Supply under CGST Act,2017? If yes then rate of tax, ITC available etc. under CGST Act, 2017.

1. What is the HSN Code of 'Raula Gundi' (Final product of the Applicant)?
2. What is the applicable rate of tax and Cess of the product?

Q1Whether the services provided by the University of Kota relating to affiliation granted to colleges for imparting education is a supply of service liable to levy of GST under the CGST Act, 2017 ? If yes, whether amount collected by way of affiliation fee, are exempted vide S .No 66 of Notification No.12/2017-CT (Rate) dated 28.06.2017?
Ruling-The affiliation provided by the Kota University to its constituent colleges for imparting education is a supply and taxable under GST. The amount collected by way of affiliation fees is not exempted videSI.No. 66 Notification No.12/2017-CT (Rate) dated 28.06.2017as amended.

i) Whether works contract service rendered in relation to laying of pipelines for water projects supplied to PHED Rajasthan would attract a concessional rate of 12%GST?
The above question arises in the light of rate amendment carried out vide Notification 15/2021 dated on 18.11.2021.
RULING- (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

Q-Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of services?
Dine In Take Away Delivery
What should be the classification and applicable tax rate on the supply made by the applicant?
If the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant?
If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

Classification and applicability of GST on sale of rejected paddy seeds which is not fit for human consumption and could be used for industrial usage, Cattle feed production, Manure production etc.

Determination of the liability to pay tax on cost of diesel incurred for running DG Set in the course of providing DG rental service under CGST Act 2017 and Uttarakhand GST Act,2017.

a. Will the GST exemption continue on sale of unbranded rice and broken rice even if we undertake advertisement and sales promotion activity on such rice and broken rice?
b. Can we display the name of our registered brand on the name board displayed outside the shop / store ?
c. Should the TV advertisements, pamphlets, print advertisements, billboards, etc should also carry declaration that we have voluntarily foregone the actionable claim over such brand for continuing to claim the exemption?
d. If the advertisement also includes a mention of our registered brand, will it have a bearing on the GST exemption which is currently being claimed by us? Whether combined advertising of our registered and unregistered brand have any bearing on the GST exemption claimed by them on sale of unbranded goods?

Advance Ruling application withdrawn.

1. Whether Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, advertisement expenses, commission, Professional expenses and other like expenses?
2. Whether ITC is allowed to be claimed on Capital Goods for the Applicant under Marginal Scheme?

1. Applicability of GST for reimbursement of tree cut compensation and land compensation amount paid to farmers and land owners during the course of execution of work.

1. Whether the works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017 Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"
2. "Whether the reimbursement of manpower service provided as a part of operation and maintenance in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no.22/2021 dt 31.12.2021?"
3. "Whether pure services provided to KUIDFC in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi city, karnataka continue to be exempt under Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

1. Whether they are liable to pay GST under RCM for the services procured from the respective service providers being the manufacturer and supplier of exempted goods falling under HSN 23099020

1. Whether the Applicant satisfies the definition of an e- commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 r/w notification No 17/2017 dated 28.06.2017?
2. Whether the supply by the service provider (person who has subscribed to Applicant's app) to his customers (who also have subscribed to Applicant's app) on the Applicant's computer application amounts to supply by the Applicant?
3. Whether the Applicant is liable to collect and pay GST on the supply of goods or services supplied by the service provider (person who has subscribed to Applicant's app) to his customers (who also have subscribed to Applicant's app) on the Applicant's computer application?

Whether conservancy/solid waste management services provided by the applicant to Howrah Municipal Corporation is exempt from GST.

Whether the activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities can be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.

What shall be the rate of tax and HSN Code of industrial safety belt and harness.

Whether ITC is available on CSR expenditure spent by the company?

1. Is it necessary to have temporary GST Registration at various locations/States for each location to claim GST tax installation, testing & commissioning of antennas?

2. How far Sec.22 of the CGST Act is applicable?

 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?

Whether Notification No. 11/2017-central tax(rate) dated 28th june, 2017, entry 3 (vi) for composite supply of works contract provided to a local authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; etc. shall be applicable in respect of each of the aforemdntioned tenders issued by the TMC?

Classification of any goods or services or both (What will be HSN code & tax rate on the supply of goods (sub-assembly of rotavator parts)

1. Whether any liability to pay G.S.T. is determined on amount received from indian oil corporation towards remburse of tanker expenses?
2. If liability to pay G.S.T. is determined than at what rate G.S.T. should be paid i.e. 5% or 18% or any other rate?

Withdrawal GST ARA Order in case of Sharda infratech

1. Whether the Notification No. 11/2017-central tax(Rate) dated 28th june, 2017 as amended by notification No. 1/2018-central tax(Rate) dated 25th january 2018 in respect of clause (da) of item no. (v) of sr. no. 3, heading 9954 (construction services); is applicable to the applicant company as regards dischargingliablity of GST at concessional rate @12% (i.e. CGST-6%) mentioned in the column 4 of the Notificaiton, on it's contract undertaken for affordable housing projeact named "Runwal Forest Tower 1-4" of M/s wheelabrator alloy castings ltd situated at Kanjurmarg(W), Mumbai?

1. How do i make online payment of monthly tax, interest and submit gst returns for FY 2018-19 and Q1 of FY 2019-20?
2. As per the CGST act, 2017 and Maharashtra GST Act, 2017 i will pay the tax plus interestu/s 50 of the act as i am going to pay voluntarily i need not pay penalty as per sub section 5 of section 73. Is it right?
3. Under sub-section (1) of section 47 the late filing fee i.e. limited to rs. 5000 pm. is that right? does the site provide this facility.
4. please approve my proposed action of payment and submission of the returns. Or else please guide me a line of action.

1. Whether the supplies undertaken by the applicant as per RFP shall be considered as 'supply' under GST as per section 7 of central goods and services tax act, 2017?
2. What will be the tax rate under the GST act for the project management consulting services supplied under RFP to the recipients?

Whether the applicant is liable to pay GST on recovery of notice pay from the employees for waiver or non serving of notice period by the employee as specified in the appointment letter issued as per the contract entered between employer and the employee?

Withdrawal GST ARA Order in case of Dhiraj Shankarrao Patil

 1. Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees towards (i) Provision of canteen facility by 3rd party service provider to Applicant’s employees at Applicant’s premises. (ii) Provision of bus transportation facility by 3rd party service provider to Applicant’s employees and 2. If the answer to any of the question above is yes, what is the applicable rate of GST thereupon?

 1. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017. i. In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees? 2. In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

 1. What is the 8 digit HSN and GST tax rate of HTP kirloskar Power Sprayer (engine driven)?

1. Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No.1/2017-ITR is applicable in the case “Combined Wire Rope” used as a part of Fishing Vessel?

Q1: Whether training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?

Q2: Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?

Q3: Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST?

Whether UK CAMPA comes under definition of "Government" under CGST Act,2017 and questions related to supply of service, levy of GST etc.

Whether the value fo free diesel filled by service recient under the accepted terms of contractual agreement in the fleet(s) placed by GTA service provider will subject to the charge of GST by adding this free value diesel in the value of GTA service, under the Central Goods and Service Tax Act 2017 & Uttarakhand Goods and Service Tax Act, 2017?

I) Whether the supply of Services by the Applicant to M/s UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021?

II)  If the supplies as per (I) above are covered by  Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies as made w.e.f. 01.01.2022.

III) In case if the supplies as per (I) above are not covered by the  Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022.

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

M/s Kaka Ram Hari Chand is receiving Cotton Seeds "Banaula after being transported by Goods Transport Agencies (GTA).

Applicability of Notification No.12/2017dated 28 June, 2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to "agriculture produce", vide entry No. 21(a) in the table appended to the said Notification read with definition of the term "agricultural produce: given vide para 2 (d) of the said Notification.

Whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017, dated 28th June, 2017.

GST: Security services by LLP to any registered person are not covered by RCM

1. Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery job-worker is taxable under GST Act and Compensation Cess Act in the hands of Applicant?

2. If the answer to above question is yes, whether Applicant is eligible to avail Input Tax Credit of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job work for cleaning?

3. If the answer to above question is yes and ITC is admissible, what is the admissible proportion of Input Tax Credit?

1. Are Cotton Seeds "Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017dated 28 June, 2017 Tariff heading 9965/996712
2. If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds?