Below is the compilation of Rulings by AAR Karnataka. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.
Case: ID Fresh Food (India) Pvt. Ltd dated: 22.05.2020
Query: Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?
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Case: NCS Pearson INC dated: 22.05.2020
Query: Whether the service provided for type 2 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?
If the type 2 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?
Whether the service provided for type 3 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?
If the type 3 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?
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Case: Mahalakshmi Mahila Sangha dated: 21.05.2020
Query: We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under Sl. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. As per Circular 65/39/2018, TDS under GST is applicable only for taxable supply contracts and as we are the exempted service provider. TDS is not applicable for our services (HSN Code 9992)
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Case: Dolphine Die Cast (P) Ltd dated: 20.05.2020
Query: a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST? OR
b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST? OR
c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism? OR
d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability.
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Case: Hombale Constructions and Estates Private Limited dated: 20.05.2020
Query: Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ?
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Case: LSquare Eco Products Pvt Ltd dated: 20.05.2020
Query: Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000?
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Case: Sai Motors dated: 20.05.2020
Query: Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST
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Case: Biocon Limited (DTA) dated: 04.05.2020
Query: Whether the sale of Micafungin sodium by the DTA unit of the applicant is covered under Serial No.114 of Entry No.180 of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 and therefore, is leviable to GST at the rate of 5%?
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Case: Anil Kumar Agrawal dated: 04.05.2020
Query: a) Partner’s salary as partner from my partnership firm,
b) Salary as director from Private Limited company
c) Interest income on partners fixed capital credited to partner’s capital account
d) Interest income on partners variable capital credited to partner’s capital account
e) Interest received on loan given,
f) Interest received on advance given
g) Interest accumulated along with deposit/ fixed deposit
h) Interest income received on deposit/ fixed deposit
i) Interest received on Debentures
j) Interest accumulated on debentures
k) Interest on Post office deposits
l) Interest income on National Savings certificate (NSCs)
m) Interest income credited on PF account
n) Accumulated Interest (along with principal) received on closure of PF account.
o) Interest income on PPF
p) Interest income on National Pension Scheme (NPS)
q) Receipt of maturity proceeds of life insurance policies
r) Dividend on shares
s) Rent on Commercial Property
t) Residential Rent
u) Capital gain /loss on sale of shares
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Case: Sri Malai Mahadeshwara Swamy Kshethra Development Authority dated: 28.04.2020
Query:
- The Authority has floated tenders for collection of vehicle entry fees, which is an access to temple premises. The highest bidding was at Rs.56,08,077-00. The Authority wants to know whether KGST/ CGST has to be collected on the said amount.
- The Authority sells laddoos, kallu sakkare, Thirtha Prasada, Cloth bags, and other articles beginning from Rs.5/- up to Rs.100/-. Whether KGST / CGST has to be collected on the same.
- The Authority has approximately 100 shops which are given on lease through auction. Once in a year the Authority conducts public auction and the highest bidder is permitted to run the shop for a year. Whether KGST / CGST has to be collected on the same.
- The Authority also conducts e-procurement auction for the service of tonsuring the heads of the devotees. The highest bidder is given the right to collect fees for tonsuring the head. Whether KGST / CGST has to be collected on the tendered amount.
- The Authority has 16 Cottages/ rooms with 242 rooms which are given on rent and collects “vasathi nidhi kanike”. The Kanike ranges between Rs.130 and Rs.750. Whether KGST / CGST has to be collected on the same.
- The Authority collects seva fees and Utsava Fees ranging from Rs.50/- to Rs.15,000-00 which are in the nature of religious activities. Whether KGST / CGST has to be collected on the same.
- The Authority also collects “Special Darshan Fees” of Rs.100, Rs.150, and Rs.300 for darshan of Malai Mahadeshwara Swamy. Whether KGST / CGST has to be collected on the same.
- The Authority runs one Kalyana Mandapa at Kollegal, in Chamarajanagar District. The right to collect service charges is through tender cum auction. The highest bidder is permitted to collect service charges. Whether KGST / CGST has to be collected on the same.
- The Authority also runs a Kalyana Mantapa at M.M.Hills and the rent charged per day is at Rs.5000-00. Whether KGST / CGST has to be collected on the same.
- The Authority floats tenders for collection of Vahana Pooja in front of the temple. The highest bidder is given the right to collect the charges. Whether KGST / CGST has to be collected on the same.
- The Authority is collecting vehicle entry fees which is an access to temple premises. Whether such collection of entry fee is liable to KGST / CGST may be clarified.
- The Authority wants to float tenders for similar such activities in future. Whether the rights given on tender or auction is liable to CGST/ KGST may be clarified.”
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Case: Emphatic Trading Centre dated: 23.04.2020
Query: Whether he is eligible to be in the composition scheme as his aggregate turnover is much less than Rs.50,00,000-00?
Whether the rate of composition tax applicable is 1% for the turnover of goods (sales) and 6% for the turnover of service (rent). The two separate taxes amounts to be totaled and paid or is it 6% as a whole for the aggregate turnover of goods and service turnover that is to be paid?
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Case: Sri Bhagyalakshmi Trading Corporation dated: 23.04.2020
Query: a) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)?
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Case: Ideal Industrial Synergy Solutions Private Limited dated: 23.04.2020
Query: Whether selling of religious books attracts GST?
a). If taxable, what would be the rate of GST and HSN Code?
b). If exempted, the category of exempted goods and HSN Code?
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Case: Solize India Technologies Private Limited dated: 23.04.2020
Query: Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods?
Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to the institutions given in the notification?
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Case: DKMS BMST Foundation India dated: 23.04.2020
Query:
Whether in the facts and circumstances of the case, DKMS BMST Foundation India is liable to pay Integrated Goods and Services Tax on the Human Leukocyte Antigen (‘HLA’) testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS-BMST from India? Later at the time of personal hearing, he has modified the question and sought the advance ruling on the following questions:
1. from the overseas laboratory falls under the definition of health care services by a clinical establishment, thereby exempt from the tax leviable thereon and accordingly not taxable in the hands of DKMS-BMST/
2. Notwithstanding the outcome of Question 1, whether in the facts and circumstances of the case, DKMS BMST Foundation India (‘DKMS BMST’) is liable to pay Integrated Goods and Services Tax on the testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS BMST from India?
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Case: Sri Basaveshwara Corporation dated: 23.4.2020
Query: Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing units
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Case: Chamundeshwari Electricity Supply Corporation Limited dated: 23.04.2020
Query: QUESTION PERTAINS TO ADMINSTRATION- FEES/AMOUNT COLLECED FOR ADMINSTRTION RELATED SUPPLY (full details please refer ruling orders pdf in Download )
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Case: San Engineering & Locomotive Ccompany Limited dated: 23.04.2020
Query: Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with section 8(a) of CGST Act, 2017 or freight and insurance service and commissioning / Installation can be treated independent of supply of power packs given that installation and commissioning takes place after 4-5 months of supply of power packs.
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Case: Srisai Luxurious Stay LLP dated: 31.3.2020
Query: Whetherthe daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under Notification No.12/2017-Central Tax?
Whether the monthly accommodation services ranginf from Rs.6,900 to Rs.12,500 per bed is eligible for the exemption under Notification No.12/2017- Central Tax?
Whether the said notification would be applicable if LLP decides to charge additional charges for the extra-facilities opted by the inhabitants in addition to the facilities that are currently included in the tariff received by the inhabitants but the overall price would be less than the present exemption limit of Rs.1000 per day per Unit?
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Case: New Space India Limited dated: 31.03.2020
Query: Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)?
Whether the applicant can levy GST @5% for Leasing of Satellite Transponder Services which is covered under SAC 997319 as per HSN Code 8803-parts goods of Heading 8802 (Satellites) from the date of commencement of the service-Leasing of Satellite Transponder?
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Case: T & D Electricals dated: 31.03.2020
Query: Whether separate registration is required in Karnataka state ? If yes, whether agreement would suffice as address proof since nothing else is with the assesse and service recipient will not provide any other proof?
If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST & SGST would be charged from us or IGST by the dealer of Rajasthan ?
If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST & SGST by the dealer of Karnataka?
What documents would be required with transporter to transit/ship material at Karnataka site from dealer/supplier of Rajasthan and in case of dealer/supplier is of Karnataka. Advance ruling may kindly be issued in case of registration is required or not required in both the situation?
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Case: Sri. Taghar Vasudeva Ambrish dated: 23.03.2020
Query: Whether exemption prescribed under entry number 13 of notification no. 9/2017- integrated tax (rate) dated. 28thJune, 2017 can be sought and the lessors (here AmbrishVasudeva and 4 others) need not charge GST while issuing the invoice for the lease service to m/s. DtwelveSpaces Pvt. ltd.
Whether the lease service falls under the Exemption prescribed and can be described as “Services by way of renting of residential swelling for use as residence”? as listed in the aforesaid Notification.
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Case: Megha Agrotech Private Limited dated: 23.03.2020
Query: Whether under section 15(2)(e) of CGST Act, for calculating “value if taxable supply”, the subsidy amount granted to the farmer by Horticulture / Agriculture / Sericulture Department of Government of Karnataka under PMKSY scheme or any other Central / State Government approved schemes but disbursed to the supplier to be treated as “subsidy” in the hands of the supplier and to be excluded while ascertaining the “transaction value”?
b) Whether the question of inclusion or exclusion of subsidy amount in the value of taxable supply would arise under Section 15(2) of the CGST Act, when such subsidy is not impacting the transaction value, which is price actually paid or payable for the supply of goods by the customer i.e., farmers and when the subsidy is disbursed by Horticulture / Agriculture / Sericulture Department to the supplier on behalf of recipient of the supply (farmers)?
c) Whether supplier would be entitled to refund of input tax credit accumulation, which may arise if subsidy is not treated as part of taxable value?
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Case: Attica Gold Pvt. Limited dated: 23.03.2020
Query: ) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/ nature of goods?
b) Whether ITC is allowed to be claimed if purchases are made from the dealer from whom marginal scheme if applicable?
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Case: C Ramappa dated: 20.03.2020
Query: “Whether letting out the residential dwelling to a firm results in supply of service”
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Case: M/s Kardex India Storage Solution Private Limited dated: 18.03.2020
Query: Whether the applicant can take credit of IGST paid on import of goods?
Whether applicant can issue tax invoice with IGST to the customer?
Whether applicant needs to obtain registration in the state where the port of clearance is located?
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Case: M/s Water Health India Private Limited dated: 18.03.2020
Query: Whether supply of purified water to public in empty unsealed cans is exempt under GST law
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Case: M/s Department Of Printing, Stationery and Publications dated: 18.03.2020
Query: The Log books are supplied to various Government Departments and the contents are provided by Government Departments. Since the contents are negligible compared to the materials used, these are treated as goods. We are claiming exemption on the supply of these goods KPWD. However, we are collecting tax @12% on the sale made to Autonomous bodies.(a) Pl clarify whether these are taxable or exempted goods/services?\(b) If these are taxable under which entry these are taxable?(c) Since these materials are supplied by one Government Department to another Department or autonomous bodies controlled by the Government, can we claim exemption on the supply of these materials?
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Case: M/s Karnataka Solar Power Development dated: 18.03.2020
Query: Whether the amount collected towards Local Area Development Fund, which is kept separately and used for development of the affected area as per the guidelines of MNRE, can be treated as not a supply as per the provisions of CGST/KGST/IGST Act 2017 and not levied to tax?
Without prejudice to the above, if it is treated as Supply, what will be the HSN/SAC code under which it would be levied to Tax?
Without prejudice to the above, if it is treated as Supply, will it be exempt a per Sl.No.3 or 3A of Notfn.12/2017-CT (R) as the activities to be carried out are covered under Article 243 G and / or Article 243 W of the constitution of India?
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Case: M/s Fom Aluminium Machines Pvt. Ltd dated: 12.03.2020
Query: Is Our Export of Services attract IGST under RCM
Is our Services considered as Intermediary Services
Is IGST paid under RCM eligible to ITC
Provision in GST Returns to show the transactions
We are not collecting IGST from our Customer and is absorbed as
Cost-impact on the transaction value?
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Case: M/s Vikram Traders dated: 10.03.2020
Query: “Eligibility to claim input tax credit on inputs attributable to the renting of immovable property”
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Case: M/s Karnataka State Electronics Development Corporation Limited dated: 10.03.2020
Query:
i.Whether the street lighting activity under the Energy Performance Contract dated 05.12.2016 is to be considered as Supply of goods or a Supply of Services under the CGST / KGST Act 2017? Accordingly, whether the transaction can be sub-classified as a ‘Pure Supply of Service’ or ‘Pure Supply of goods’ or ‘Composite Supply of goods and services being a works contract’?
ii. What is the rate of tax applicable on this transaction? Whether the applicant is entitled to the benefit of exemption under entry 3 or 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended? If not, what is the applicable rate of tax?
iii. If the transaction is treated as supply of services, what is the time of supply of such services? Whether KEONICS is liable to tax only once the energy saved is certified by the energy auditor? Whether amount credited in joint ESCROW account can be termed as ‘receipt’ especially because the said amount is not under control of KEONICS until the conditions are met?
iv. Without prejudice to above submissions, if the transaction is treated as a supply of goods, what is the time of supply of such supply? Whether KEONICS would be liable to tax only at the time when the possession and ownership in goods are vested to TMC at the end of tenure? What would be the value of the aforesaid taxable supply given the fact that it is based on energy savings which can be computed only when the energy auditor certifies the workings submitted by KEONICS ?
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Case:Macro Media Digital Imaging Pvt. Ltd dated: 17.02.2020
Query: Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.
What is the classification of such trade advertisement material if the transaction is supply of goods?
What is the classification and applicable rate of CGST on the supply of such trade advertisement material if the transaction is that of supply of service?
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Case: Enlivening Technologies Pvt. Ltd dated: 17.02.2020
Query: What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ?
What would be the applicable rate of GST and Cess for the said supply ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020
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Case: M V Infra Services Pvt. Ltd dated: 17.02.2020
Query: What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. No. 69 and Sl. No. 72 of the notification 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017.
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Case: M/s Barbeque Nation Hospitality Ltd dated: 09.1.2020
Query: The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law hence the application filed by the Applicant for advance ruling is here by rejected, in terms of Section 98(2) of the CGST Act 2017.
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Case: M/s SLN Tech-Fabs(Bengaluru) Pvt. Ltd. dated: 07.1.2020
Query: 1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct?
2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure? Please confirm.
3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019.
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Case: M/s HACH DHR India Pvt. Ltd dated: 07.1.2020
Query:Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020
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Case: Parexel International Clinical Research dated: 30.09.2019
Query: a) Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India?
b) Determination of liability to pay tax on “Pass through “expenses charged by the Company to its affiliates located outside India?
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Case: Hewiett Packard Enterprises India Private Limited dated: 30.09.2019
Query: a) Whether the proposed activity of setting –up of the data centre facilities as explained proposed to be under taken by the applicant would qualify as “works contract “ as per section 2(119) of the Central Goods and Service Tax Act 2017 and Section 2(119) of the Karnataka Goods and Service Tax Act 2017 ?
b) What is the rate of GST applicable on the proposed activities?
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Case: Solarsys Non-conventional Energy Private Limited dated: 30.09.2019
Query: a) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘Solar Power Generating System’ at 5% and services at 18%.
b) Whether parts supplied on standalone basis (when supplied with PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.
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Case: Maarq Spaces Private Limited dated: 30.09.2019
Query: . Whether the activity of development and sale of land attract tax under GST?
2. If the answer to the question no.1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and supply of service?
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Case: Randox Laboratories India Private Limited dated: 30.09.2019
Query: (1) Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models?
(2) Whether the supply of reagents along with tile machine rental and services in a RRC/PRC contract is a separate supply or a mixed supply or composite supply? If considered as composite supply, what is principal supply?
(3) What is the rate of tax for the service of machine under RRC/PRC models?
(4) What is the value on which GST has to be paid in case of RRC / PRC model and what is the time of supply?
(5) Whether the applicant is eligible for t1 e input tax credit on the purchase of machinery for use in RRC / PRC contracts?
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Case: Hindustan Coca-cola Beverages Pvt. Ltd. dated: 30.09.2019
Query: Whether “FANTA FRUITY ORANGE” product proposed to be manufactured is classified under Chapter Heading 2202 99 20 at Sl. No. 48 under Schedule II as “Fruit pulp or fruit juice based drinks”, or under Chapter 2202 99 90 at Sl.No. 24A under Schedule III as “Other Non-alcoholic beverages” or under 2202 10 at Sl.No.12 under Schedule IV as “all goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” under Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 (as amended)”.
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Case: Arivu Educational Consultants Pvt. Ltd dated: 30.09.2019
Query: Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service.
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Case: Mountain Trail Foods Private Limited, dated: 30.09.2019
Query: a) Applicability of rate of GST on the packed food products
b) Admissibility of input tax credit on the packed food products sold.
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Case: Ascendas Services (India) Pvt. Ltd., dated: 30.09.2019
Query: a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017?
b) Whether the supply of service in the hands of the applicant could be classified as merely a supply of facilitation services between BMTC and the commuters?
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Case: VTS TF Air Systems Pvt. Ltd. dated: 30.09.2019
Query: a) Whether the Air Handling Unit is classifiable under 8414 80 90 or under 8415 90 00?
b) Whether the Ventilation Unit is classifiable under 8414 80 90 or under 8415 90 00?
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Case: Karnataka Food & Civil Supplies Corporation dated: 30.09.2019
Query: The applicant is hiring a Godown of Central Warehousing Corporation, Belgaum and paying storage charges for the agreed space for storage. Is it liable to pay GST on Total Storage charges or is it liable to pay GST on taxable storage food commodities like Palm Oil, etc. Whether GST is payable on the storage charges.
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Case: Manipal Energy & Infratech Ltd., dated: 30.09.2019
Query: Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate) is applicable for services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc., which attracts levy of 12%.
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Case: Krish Biotech Research Pvt. Ltd dated: 30.09.2019
Query: Whether the activity of technical testing and analysis carried out by KBRPL is liable to Goods and Services Tax under the provisions of Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time.
2. Where the material for testing and analysis is sent from outside India to KBRPL and on which KBRPL carries out testing and analysis and issues certificate based thereon to the person not residing in India, whether it can be said that there is no supply by KBRPL involved in terms of Section 7 Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time.
3. Where the customer providing the material is not residing in India and sends material from outside India to KBRPL in India, for carrying out testing and analysis and issuance of certificate thereafter, such an activity if held to be supply in terms of Section 7 of the Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time, and where payments are received in convertible foreign currency, whether Invoice in terms of Section 31 of the Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time, can be issued without charging Goods and Services Tax therein.
4. Whether the services of technical testing and analysis provided by KBRPL to customers located outside India can be regarded as export of services as per section 2(6) of the Integrated Goods and Services Tax, 2017?
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Case: Embassy Industrial Park Private Limited dated: 30.09.2019
Query: “Whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System”
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Case: Brightstone Developers Private Limited dated: 30.09.2019
Query: a) Whether the supply of turn-key Engineering, Procurement & Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017?
b) Whether the supply of ‘Solar Power Generating System’ is taxable at 5% GST?
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Case: Wisdom Security Services dated: 30.09.2019
Query: Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency?
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Case: Wework India Management Private Limited dated: 30.09.2018
Query: a) Whether input GST credit can be availed by the applicant on the detachable 14mm Engineered Wood with Oak top Wooden Flooring which is movable in nature and capitalized as “furniture and fixture”, and is not capitalized as “immovable property”?
b) Whether input GST credit can be availed by the applicant on the detachable sliding and stacking glass partition which is movable in nature and capitalized as “furniture and fixture”, and is not capitalizes as an immovable property?
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Case: Matrix Imaging Solutions India Private Limited dated: 30.09.2019
Query: Whether they, being a health care service provider, are exempted from tax or not?
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Case: Teamview Developers LLP dated: 30.09.2019
Query: 1. Whether the above rates are applicable to constructions comprising entirely of construction of commercial space. If not, what is the rate of tax applicable both with ITC and without ITC?
2. In the instant case can the applicant, the service provider of construction of commercial space utilise the ITC relating to the construction activity on supply of other goods and services?
3. Can input tax paid on inputs relating to construction activity i.e. on construction of buildings / built up space be utilised against the output tax payable on letting out of the same space?
4. Is providing residential accommodation as paying guest to students outside the premises of the University / College / School campus taxable under GST? If yes, what is the rate of tax applicable?
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Case: Tarun Realtors Private Limited dated: 30.09.2019
Query: Whether taxes paid on procurement of goods and/or services for installation of the following, hereinafter referred to as “Installations”, are regarded as blocked credits under Section 17(5) of the CGST Act, 2017?
(a)Chillers,(b) Air Handling Unit (AHU),(c)Lift, Escalators and Travellator, (d) Water Treatment Plant (WTP), (e) Sewage Treatment Plant (STP), (f) High Speed Diesel Yard (HSD), (g) Mechanical Car Park (MLCP), (h) Indoor / Outdoor Surveillance System (CCTV), (i) D.G.Sets, (j) Transformers, (k)Electrical wiring and fixtures (l) Public Health Engineering (PHE), Fire-fighting and water management pump system.
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Case: Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust dated: 30.09.2019
Query: a) Whether the applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion?
b) Whether the applicant is liable to pay tax on renting of temporary residential rooms as per the following categories, to the devotees to stay for the purpose of religious programmers where charges per room is less than one thousand per day, if answer to the question 1 is yes?
(i) Category-I: 2 BHK 430 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, one AC, and having two rooms, hall, kitchen, rest-room + toilet, with cooking facility and no cleaning services.
(ii) Category-II: 1 BHK 300 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, one AC and having one room, hall, kitchen, rest-room + toilet, with cooking facility and no cleaning services.
(iii) Category-III: Single room, 100 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, common rest rooms and toilets and no cleaning and cooking facility services.
(iv) Category-IV: Single room, 150 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, one AC and having rest room and toilet. No cleaning and cooking facilities.
(v) Category-V: Dormitory consisting 12 beds, including facilities such as water, electricity, two AC, bed, pillow, bedspread, common rest rooms and toilets. Charges per bed ranging from Rs.250-00 per day.
c) Whether applicant is liable to pay tax on renting of space for stalls, where the predominant object is not to do business but for advancement of religion, if answer to the question 1 is yes?
d) Whether the applicant is liable to pay tax on supply of food and beverages at subsidized rates to the devotees, where the predominant object is not to do business but for advancement of religion?
e) Whether the applicant is liable to pay tax on providing space for registered person without consideration for supply of food and beverages to the devotees, where consideration is received by registered person directly from devotees?
f) Whether applicant is liable to pay tax for acting intermediary for booking hotel rooms to the pilgrims from outside?
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Case: Sri Roopesh Kumar. dated: 27.09.2019
Query: a) Whether the applicant has to charge GST for the service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization? If so at what rate?
b) Whether this service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organizations is exempted by way of Entry No.3 of the Notification No 12/2017 which provides exemption to Pure service (Excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government authority or Union territory or local authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution?
c) Whether activity done by us is in relation to function entrusted to a municipality under 243W. Whether any exemption is available under GST in respect of service rendered by us to KRIDL (which is a Government Organization)?
d) Whether exemption is available under GST in respect of service rendered by us to KRIDL (Which is a Government Organization)?
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Case: Datacon Technologies dated: 27.09.2019
Query: We execute the work contract for customers, that is offset printing of Answer booklets, centre pinning and hand numbering, accordingly we have classified it under HSN Code No. 998912 attracting 12% GST however the other vendors for the said work seems to have applied slab rate of 18% and hence ruling is requested.
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Case: Tata Coffee Limited dated: 27.09.2019
Query: a) Whether the legally binding and prescribed activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act will constitute a “supply” and therefore subject to payment of GST for keeping the goods at the custody of the auctioneer i.e. Government Timber Depot?
b) If GST applicable on depositing timber with the auctioneer, on what value GST is chargeable in the invoice by the applicant?
c) Whether the payment of GST on the full amount by the auctioneer i.e. Government Depot, will be the complete discharge of liability in the hands of the applicant and hence the applicant is not required to charge any GST while depositing as well as receiving the net consideration from the auctioneer?
d) If the transaction is supply in the hands of the applicant, what is the time of supply of timber?
e) If the transaction is considered as “supply” in the hands of the applicant when consideration is not fixed / known at the time of supply, when would be the time of supply and when the applicant has to remit the tax on what value? This is especially where the Government Timber Depot decides the time of auction and the applicant does nothave any control on this process.
f) Should GST be paid by the applicant on supervision charges collected by the Government Timber Depot under Reverse Charge as per the Sl.No.5 of Notification No.13/2017?
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Case: Saravana Perumal dated: 27.09.2019
Query: The applicant is a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA?
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Case: M.K. Agro Tech Pvt. Ltd. dated: 27.09.2019
Query: Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract?
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Case: Juniper Networks Solution Private Limited dated: 27.09.2019
Query: Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra?
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CAse: VE Commercial Vehicles Limited dated: 27.09.2019
Query: Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions?
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Case: Shimsha Infrastructures Dated: 27.09.2019
Query: What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri Awas Yojana”. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 of Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under “Pradhan Mantri Awas Yojana” in the subsequent amendment to the notification.
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Case: Qatro Rail Tech Solutions Limited dated: 27.09.2019
Query: a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways.
b) Does the rate of tax of 6% as per serial no.3(v) of Notification No.11/2017- Central Tax dated 28.06.2017 as amended, applicable to sub-contractors or not?
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Case: Cartus India Private Ltd Dated: 27.09.2019
Query: “Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST?”
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Case: VAPS Knowledge Services Pvt. Ltd. dated: 26.09.2019
Query: What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?
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Case: Sagas Autotec Pvt. Ltd., dated: 26.09.2019
Query: Classification of LPG Conversion Kit for Automobiles
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Case: Sringeri Yogis Pai dated: 26.09.2019
Query: Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves} (other than bearing brand name)
Unmanufactured tobacco (without Lime tube)-bearing a brand name Unmanufactured tobacco (with lime tube)-bearing brand name other manufactured tobacco and manufactured tobacco substitutes: “Homogenized” or “reconstituted” tobacco: tobacco extracts and essences (including biris) which attract a rate of tax 28%.
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Case: Karnataka Co-operative Milk Producers Federation Ltd., (Formerly known as KMF) dated: 26.09.2019
Query: Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?
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Case: International Flower Auction Bangalore dated: 26.09.2019
Query: Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?
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Case: Sri DMS Hospitality Private Limited dated: 25.09.2019
Query: 1. Classification of service provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited?
2. Classification of service provided by the Building owner to Sri DMS Hospitality Private Limited?
3. Applicability of GST Notification No. 12/2017-Central tax (Rate) dated 28th June 2017, “Services by way of renting of residential dwelling for use as residence” is exempt from GST?
4. Applicability of GST on EMI per month charged from Sodexo Food Solutions India Private Limited and security services provided by Sodexo Food Solutions India Private Limited?
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Case: Cadmaxx Solutions Education Trust dated:
Query: a) Under this scheme the resource provided by trust, these called as “On Job Trainee”. It will be paid monthly stipend amount determined by the client and Trust. The Trust is expected to collect stipend amount from the client and transfer the entire amount to the trainee – Does this stipend reimbursement attracts GST or not?
b) The Trust is expected to keep training the trainee for acquainting the skills and enhancement of employability. The Trust will charge a predetermined training charges – Does this attract GST or not?
c) The Trust also obtains Group Health Insurance Policy and Workman Compensation Policy for the trainee’s deployed at client place. Trust recovers this amount on monthly basis, the rate which is determined based on the premium amount. – Does this attract GST or not?
d) The Trust is also obliged to recover the expenditure, then against on boarding the trainee – Does this attract GST or not?
e) If client finds our trainee suitable for absorption of the roles of the Company, trust would like to charge certain amount on-Rolls conversion charges – Does this attracts GST or not?
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Case: Sameera Trading Company Dated: 25.09.2019
Query: Whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories?
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Case: Alcon Consulting Engineers (India) Pvt. ltd. dated: 25.09.2020
Query:
a) Whether the expenses incurred by the Staff members on behalf of the Company exceeding Rs.5000-00 a day and then reimbursed periodically are liable to tax
b) Whether RCM is applicable on remuneration paid to the Directors.
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Case: Conservia Ecocrafts India Private Limited., dated: 25.09.2019
Query: What is the rate of tax applicable under GST on Areca Palm Leaf Plates?
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Case: The Nursery Men Co-Operative-Society dated: 25.09.2019
Query: Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors?
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Case: Asiatic Clinical Research Private Limited, dated: 24.09.2019
Query: The applicant has sought advance ruling in respect of the following question:
a) Whether the services provided by the applicant to the foreign client amounts to export of services and hence zero-rated under GST law; and
b) Whether the applicant acts as a ‘Pure Agent’ while receiving amounts from the foreign clients and passing it on to the Local Research Institutions.
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Case: Sharma Transports dated: 24.09.2019
Query: Whether the revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” be classified under heading passenger transport services with SAC 9964 (vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST + SGST) with input credit or under rental services of transport services with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or 12% (CGST+SGST) with input credit or any other rate.
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Case: S R Propellers Pvt. Ltd., dated: 24.09.2019
Query: Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels.
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Case: Kohinoor Woods dated: 24.09.2019
Query: What is rate of GST on Live standing trees?
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Case: Kwality Mobikes (P) Ltd., dated: 24.09.2019
Query: a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC?
b) Whether volume discount received on retail (on sales) is liable for GST? If yes, under which HSN /SAC?
c) Whether the Company has to issue taxable invoice to this effect?
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Case: Informatics Publishing Ltd dated: 24.09.2019
Query: Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 – Central Tax (Rate) dated 25.01.2018?
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Case: Informatics Publishing Ltd., dated: 23.09.2019
Query: Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)?
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Case: URC Construction (P) Ltd. dated: 23.09.2019
Query: What is the applicable rate of tax for the provision of construction service rendered to NCBS?
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Case: Sri Balaji Rice Mill dated: 23.09.2019
Query: a) As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category?
b. Is it compulsory to de-register the registered brand to sell goods in unregistered brand with nil rate of tax under GST?
c. Whether sale of rice is exempt, if applicant forgo the actionable claim on brand name after de-registration?
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Case: Chrochemie Laboratory Pvt. Ltd dated: 23.09.2019
Query: Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of “Prepared Laboratory Reagents / Pharmaceutical Reference Standards (PRS)” attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%?
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Case: Springer Nature Customer Service Centre GmbH dated: 23.09.2019
Query: a) Whether the applicant is required to charge GST on supply of OIDAR services to “only” unregistered persons in India in view of compulsory or mandatory registration and return filing requirement as per section 24(xi) of CGST Act, Rule 64 of CGST Rules and GST Flyer issued by Directorate General of Taxpayer Services, CBIC?
b) If response to the above is ‘No’, whether the applicant is required to charge GST on supply of OIDAR services to Government, Local Authority, Governmental Authority and an individual irrespective of their GST registration status?
c) Whether the purpose for which OIDAR services are to be used by a recipient in India shall also determine whether GST has to be charged by the applicant or not irrespective of the category of recipient? In other words, if any service recipient is using applicant’s OIDAR services for commerce, industry or any other business or profession in India, the applicant will not be required to charge GST.
d) If response to C above is in affirmative, how should applicant determine that its OIDAR services shall be used by the recipient for any purpose other than commerce, industry or any other business or profession, located in India? As the majority of content in books, journals, etc. supplied by the applicant is used / capable of use by way of reference by professional end-users, i.e. scientists, doctors, engineers, researchers, academicians, etc. can it be taken to imply that applicant’s OIDAR services are used by recipients in India for purposes of commerce, industry, business or profession?
e) In case the response to C above is in affirmative, whether purpose is required to be determined in case of Government, local authority, Governmental authority and an individual?
f) Whether it is adequate for the applicant to obtain written confirmation from recipient of its OIDAR services in order to:
a. Determine their respective category in terms of section 2(16) of IGST Act, i.e. whether the customer is covered in the category of Government, Local Authority, Governmental Authority, etc.
b. Accept recipient’s claim to exemption under GST Law, eg. exemption allowed to eligible educational institutions from GST on procurement of electronic journals/ periodicals in terms of Notification No.2/2018- Central Tax (Rate)/
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Case: M/S.N M D C Ltd., dated: 21.09.2019
Query: a) Whether the royalty paid in respect of Mining Lease can be classified as “Licensing services for Right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods?
b) Whether statutory contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957 amounts to “Supply” and whether the same is liable for GST under reverse charge.
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Case: Hatsun Agro Product Ltd dated: 21.09.2019
Query: Whether the supply of ice creams, chocolates, ice cream cakes, and pizza cakes in an IBACO outlet can be classified as a composite supply defined under section 2(30) of the CGST Act, 2017 and section 2(30) of the KGST Act, 2017, wherein the principal supply is the supply of goods namely the ice cream and other products while the services supplied namely the air conditioned place, place to sit, the service of mixing various ice creams being naturally bundled in the ordinary course of business?
b) Whether the said supply will be covered under serial no. 6(b) of schedule II of CGST Act and serial no. 6(b) of Schedule II of Karnataka GST Act? Serial no.6(b) deems the following composite supply as supply of service;
c) Whether the said supply will be classified under chapter “9963” and chargeable to 5% GST rate in accordance with serial no. (ii) of Notification No. 46/2017 dated 14.11.2017 – Central Tax (Rate) read with serial no. 7(iv) of Notification No.11/2017 dated 28.06.2017 and similar notification under KGST Act?
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Case: West Coast Paper Mills Ltd. dated: 21.09.2019
Query: What is the rate of GST applicable on following types of Wood meant for pulping?
(i) Debarked Eucalyptus Wood
(ii) Debarked Acacia Wood
(iii) Casuarina Wood
(iv) Subabul Wood
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Case: JSW Steel Ltd., dated: 21.09.2019
Query: “Whether the Applicant is liable to discharge GST under reverse charge, for the contribution made towards NMET and DMF, in light of Sl. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017.”
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Case: Naren Rocks and Mines Private Limited dated: 21.09.2019
Query: I. Whether royalty payments in respect of quarrying /mining lease as per the MMDR Act read with the KMMC Rules would amount to supply of goods or service under the Central Goods and Service Tax Act, 2017 (CGST Act) and the Karnataka Goods and Service Tax Act, 2017 (KGST Act)?
II. Where it is clarified that quarrying /mining royalty is taxable under CGST Act, whether royalty payment in respect of quarrying/mining lease as per the MMDR Act read with KMMC Rules is in the nature of “Licensing services for the right to use minerals falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods or renting of immovable property under the heading 9972 attracting GST at the rate of 18% or residual entry “other services nowhere else classified-999799?
III. Applicability of GST and reverse charge implication on contributions to DMF as per the MMDR Act read with KDMF Rules.
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Case: Rajendran Santhosh dated: 20.09.2019
Query: a)Whether the services provided by the applicant to M/s H-J Family of Companies amount to or result in a supply of services or both, within the meaning of that term?
b) If the above question is answered in the affirmative:
i. What is the classification of the services rendered by Mr. Santosh to H-J Family of Companies?
ii. Is Mr. Santosh required to be registered under the CGST Act, 2017?
iii. What is the liability of Mr. Santosh to pay tax on the services rendered by him to H-J Family of Companies?
iv. What is the time and value of the supply of services rendered by Mr. Santosh to H-J Family of Companies?
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Case: Aquarelle India Private Limited, dated: 20.09.2019
Query: Whether disposing off assets (no CENVAT/VAT Credit was taken) fastened to the building on delivering possession to the lesser, on which no consideration will be received, shall fall within the ambit of “Supply” as per Section 7 of Central Goods and Services Tax Act, 2017 and shall be chargeable with GST, as per provisions of Central Goods and Services Tax, 2017 (alternatively “CGST”), the Karnataka Goods and Services Tax, 2017 (alternatively “KGST”) and Integrated Goods and Services Tax, 2017 (alternatively “IGST”) and rules contained therein?
2. If the answer to above question is in affirmative, should the value appearing in the books as on the date of disposal may be construed as the “open market value” on which GST is to be discharged as per Rule 27 of the CGST rules 2017?
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Case: Knowlarity Communications Pvt. Ltd. dated: 20.09.2019
Query: Whether or not a registered person under the Goods and Services Tax Act, 2017 can claim eligible input tax credit of goods and services tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration under GST, where such inputs are eligible input credits and for the purpose of furtherance of business?
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Case: Rashmi Hospitality Services Pvt. Ltd., dated: 20.09.2019
Query: Whether the subsidy received from the state government would form part of consideration under section 2(31) of the CGST Act?
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Case: Jairaj Ispat Limited., dated: 20.09.2019
Query: Whether the Char-Dolochar / Dolochar (waste emerged during the process of manufacturing Sponge Iron) supplied by him is classifiable under
(i) Tariff Item 2621 90 90 of Customs Tariff Act, 1975 and therefore, in view of Entry 30 of Schedule III of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 18%.
Or
(ii) Tariff Item 2701 20 90of Customs Tariff Act, 1975 and therefore, in view of Entry 158 of Schedule I of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 5%?.
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Case: Poppy Dorothy Noel dated: 20.09.2019
Query: Whether the IGST at 0% is applicable for the invoices raised to the SEZ Units, even if the accommodation services were rendered outside the SEZ Zone?
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Case: Humble Mobile Solutions Pvt. Ltd., dated: 19.09.2019
Query: Whether the applicant is liable to pay tax for supply of services by another person through the e-commerce platform operated by the applicant?
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Case: GDC Dimension Data Pvt. Ltd. dated: 19.09.2019
Query: What is the correct Service Accounting Code (SAC) for the services mentioned below in terms of Notification No.11/ 2017 – Central Tax (Rate) dated 28th June 2017?
a. IT Support Services
b. IT Managed Services
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Case: McAfee Software (India) Pvt. Ltd dated: 19.09.2019
Query: a)Whether the marketing service provided by the application is taxable under the GST provisions and if yes, what is the SAC and the applicable rate of tax?
b) Whether the services provided by the applicant to McAfee Singapore qualifies as export of services under the provisions of the IGST Act considering the fact that:
a. The applicant is located in India
b. The overseas entity is located in Singapore
c. The place of supply is outside India
d. The consideration for providing the services is received by the applicant in foreign currency; and
e. The applicant and overseas entity are two separate legal entities established under the laws of India and Singapore respectively.
c) That the services are not “intermediary” services.
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Case: Fulcrum Info Services LLP dated: 19.09.2019
Query: a) Whether the back-end support services provided by the applicant to the Juniper Inc. under the agreement would be classified as ‘Support Services’ under the Tariff Heading 9985 of Notification 11/2017 – Central Tax (Rate) dated 28.06.2017?
b) Whether the services in question would be treated as Intermediary services or not?
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Case: Parker Hannifin India Pvt. Ltd dated: 19.09.2019
Query: a)Whether filters manufactured solely and principally for use by/ in Indian Railways and supplied directly to Indian Railways are classifiable under HSN Heading 8421 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime)?
b) Whether the aforementioned classifications of subject goods i.e. filter alter if identical goods are supplied to a distributor instead of Indian railways directly, and the distributor in turn effects supply to Indian railways?
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Case: V.S.T Tillers Tractors Ltd., dated: 19.09.2019
Query: Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate due to certain constraints.
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Case: Toyota Tsusho India Private Ltd dated: 18.09.2019
Query: a)Whether the restriction introduced by Notification No. 3/2018 – Central tax (later substituted by Notification No.39/2018- Central Tax dated 04.09.2018 retrospectively from 23.10.2017) on claiming refund of IGST paid on export of goods by inserting Rule 96(10) is applicable only on such export of goods for which corresponding inward supplies were procured at a concessional rate of 0.10% GST under Notification No. 40/2017- Central Tax (Rate), thereby holding that such restriction on IGST refund does not apply on export of goods which were procured on full payment of GST?
b) Alternatively, whether the above restriction prohibits refund of IGST paid in its entirety even on such exports where the goods have been procured on payment of full rate of GST by the person who procures only a small quantity of goods at concessional rate of 0.10% GST under Merchant Export Scheme as provided under Notification No. 40/2017- Central Tax (Rate)?
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Case: Yashaswini Enterprises dated: 18.09.2019
Query: Whether the transaction of the applicant relating to execution of the works contract pertains to energised borewells is it covered under article 243G of the Constitution, their supply is meant to the Government Entity and hence it is exempted under Sl.No.3A of Notification No. 2/2018 – Central Tax (Rate) dated 25/01/2018. Thus the applicant contends that their activity / service is taxable at NIL rate or not ?
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Case: N Ranga Rao & Sons Pvt Ltd dated: 18.09.2019
Query: (a) Whether the applicant is eligible to claim refund of accumulated input tax credit on both inputs and input services where a scenario of inverted duty structure exists?
(b) Whether the provisions of Notification No. 21/2018-Central Tax dated April 18, 2018 and Notification No. 26/2018-Central Tax dated June 13, 2018 are applicable to the applicant?
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Case: S.K. Aagrotechh dated: 18.09.2019
Query: Whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/2017-CT(R) dated 28.06.2017, as amended from time to time?
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Case: Sri Venkateshwara Enterprises dated: 18.09.2019
Query: A. Whether the printed text books for PUC Board classifiable under HSN Code 4901 1010 supplied to resellers is exempt from the payment of CGST and SGST?
B. What is the applicable rate of CGST and SGST on printing and binding of brochures, books, calendars, pamphlets on job work basis to the Government authority and other printers?
C. What is the applicable rate of CGST and SGST on binding of diary, catalogues and books on job work basis?
D. What is the applicable rate of CGST and SGST on printing and supply of text books and work books to the State Government for onward supply to schools?
E. Whether the printing and supply of periodicals and magazines referred in HSN code 4901 exempt from payment of GST?
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Case: Vaishnavi Splendour Home Welfare Owners Assoication dated: 17.09.2019
Query: i. Whether the applicant is liable to pay CGST and SGST on the amount of contribution received from its members?
ii. If the answer to (i) above is “yes”, whether it can avail the benefit of Notification No.12/2017 dated 28-6-2017 (Sl. No. 77) read with Notification No.2/2018 dated 25-1-2018 which provide for exempting from tax, the value of supply up to an amount of Rs. 7,500 per month per member ?
iii. If the answer to (ii) above is “yes”, whether it is required to restrict its claim of input tax credit ?
iv. Whether the applicant is liable to pay CGST/SGST on amounts which it collects from its members for setting up a corpus fund
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Case: Pattabi Enterprises dated: 17.09.2019
Query: . 1. Whether ‘Access Card’ printed and supplied by the applicant i.e. Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet.
2. Whether ‘Access Card’ printed and supplied by the applicant i.e., Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet and attracts GST rate of 5% in case of IGST and 2.5% CGST and 2.5% SGST in case of Intra State supplies. Vide Notification No. 1/2017-CT (Rate) Sl.No. 201 & 1/2017-IT (Rate) Sl.No.201 dated. 28.06.2017 and SGST/UTGST Notifications.
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Case: The Bangalore Printing and Publishing Co.Ltd. dated: 17.0.2019
Query: “Whether the activity of printing of Question Paperbooks is to be covered under HSN 4901 under the description “Printed books, including Braille books” in Serial Number 119 of Notification No.2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No.12/2017”.
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Case: Intek Tapes Private Limited dated: 17.09.2019
Query: What is the “Applicable rate of tax on supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives”.
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Case: Maxwell Electrical Engineers dated: 17.09.2019
Query: 1. Whether the rate of tax specified in entry Sl No 3 (vi) (a) of notification 11/2017-CGST (Rate) as amended till date is applicable for the aforesaid service as a main contractor or the rate of tax specified in Entry Sl. No. 3 (ix) of 11/2017 –Central Tax (Rate) as amended till date is applicable as a subcontractor
2. If the rate of tax specified in Entry Sl No 3 (vi) (a) or Sl No. 3(ix) is not applicable, could you please elaborate on the reasons for non applicability and which is the entry of the notification to determined the applicable rate?
3. If the aforesaid notification itself is not applicable, then under which service the activity has to be taxed and at what rate?
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Case: Prestige South Ridge Apartment Owners dated: 17.09.2019
Query:
1) Whether the activity of procuring Goods and Services from third parties for upkeep and maintenance of Apartments and collecting the monies from its members to pay third party vendors is an activity liable to GST?
2) If liable to GST, whether the exemption entry no 77 of notification 12/2017 Central Tax (Rate) dated 28.06.2017 apply for maintenance charges collected from members?
3) If exemption is available, whether it is available on per member basis or per flat basis, as some members could have more than one flat?
4) Whether the exemption as per entry no 77 of Notification 12/2017 Central Tax (Rate) is a standard exemption that can be claimed irrespective of amount collected towards maintenance? i.e. if maintenance charges from a member for a month is Rs 10,000/-, whether Rs 10,000/- liable to GST or Rs 2,500/- (Rs 10,000 – 7,500) liable to GST?
5) Whether the electricity charges paid to BESCOM (Electricity supply authority) for the power consumed towards common facilities and separately recovered from members, liable to GST?
6) Whether the Corpus/Sinking Fund collected from members liable to GST?
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Case: Vishal Infra Structure limited dated: 16.09.2019
Query: a) Development of Airport by construction of Runway, Taxi track, Apron, Isolation bay, Perimeter Road including Earth work and other allied works.
b) Up gradation of Airport to make it suitable for operation of any type of aircraft by extension of Runway, Construction of New Apron, Taxi track, Isolation bay including Link taxi, GSE area, Perimeter road, and allied works (Civil & Electrical).
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Case: V.K Building Services Private Limited dated: 16.09.2019
Query: a) Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule II of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017?
b) Whether Bangalore Development Authority is a Government Authority as per the provisions of GST Law?
c) Whether the transaction covered under point 3(ii) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
d) Whether the transaction covered under point 3(ix) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
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Case: P.S.Electricals dated: 16.09.2019
Query:
What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) ie., whether the GST rate 18% or 12% is to be charged by the supplier?
2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017, is the rate applicable to the nature of works contract undertaken by the applicant, kindly clarify the following related aspects also:
The Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017 has been amended by:
i. Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017 – cannot applicable
ii. Notification No. 31/2017-Central Tax (Rate), dated 13th October,2017
iii. Notification No. 1/2018-Central Tax (Rate), dated 25th January, 2018.
Wherein the GST rate of 12% (6% CGST + 6% SGST) has been notified in respect of works contract as defined in clause (119) of Section 2 of The Act.
If so, whether it would be in order for the applicant (supplier) to charge GST at the rate of 12% (6% CGST+6% SGST) or is the GST rate 18%(9% CGST+ 9% SGST) applicable to the nature of works contract undertaken by the applicant?
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Case: Gowri Infra Engineering Private Limited dated: 16.09.2019
Query: a) Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule II of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017?
b) Whether Bangalore Development Authority is a Government Authority as per the provisions of GST Law?
c) Whether the transaction covered under point 3(ii) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
d) Whether the transaction covered under point 3(iv) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
e) Whether transaction covered under point 3(v) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
f) Whether transaction covered under point 3(vi) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
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Case: Carnation Hotels Private Limited dated: 16.09.2019
Query: a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST?
b. If the accommodation service to SEZ are covered under IGST Act, can these be treated as zero rated supplies and the invoice be raised without charging Tax after executing LUT under section 16?
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Case: Sukhi Printpack llp dated: 16.09.2019
Query: “What is the rate of tax on the following situations
a) Printing carried out by the applicant, where the content is supplied by the customer, on the paper and paper board purchased by the applicant. He states that he supplies the printed paper and paper board to the customer.
b) Printing carried out by the applicant, where the content is supplied by the customer, on the paper and paper board belonging to the customer. He states that he supplies the printed paper and paperboard to the customer.
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Case: Manipal Technologies Limited dated: 16.09.2019
Query: Whether PPB cum TD is a “Document of Title‟ so as to classify under HSN 4907 or as a “Passbook‟ under HSN 4820.
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Case: Elior Catering llp dated: 12.09.2019
Query: i. Whether, in the facts and circumstances of the case, the services rendered by the applicant under cash & carry model are in the nature of ‘services provided by canteen’ as per Sl. No. 7(i) or ‘outdoor catering services’ as per Sl. No. 7(v) of Notification No. 11/2017 – Central Tax (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017]?
ii. If the services supplied by the applicant under cash & carry model are classifiable as ‘services provided by canteen’, whether, CGST (‘Central Goods and Services Tax’) & KGST be chargeable at the rate of 2.5% in terms of entry 7(i) of the notification No. 11/2017-CT (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017]?
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Case: Shree Rajarajeshwari and Company dated: 12.09.2019
Query: What is the Classification of Pulpwood supplied to paper mills and the rate of tax (GST) thereon
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Case: Volvo Eicher Commercial Vehicles Limited dated: 12.09.2019
Query: (a) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services?
(b) Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law?
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Case: Infinera India Private Limited dated: 12.09.2019
Query: Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST?
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Case: Ansys Software Private Limited dated: 12.09.2019
Query: Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017?
Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313?
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Case: S.R.K Ladders dated: 12.09.2019
Query: Classification of the goods manufactured by the dealer “Agriculture Tree Climbing Apparatus-Unipole Manually operated” – Principal raw material being Aluminium.
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Case: Surfa Coats India Private Limited dated: 12.09.2019
Query: Whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business?
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Case: Karnataka co-Coperative Milk Producers Federation Limited.kmf dated: 12.09.2019
Query: “Whether KMF is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers.”
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Case: Shri Keshav Cements and Infra Limite dated: 12.09.2019
Query: Whether the company is eligible to take input tax credit as ‘inputs/capital goods’ or ‘input services’ of the items enlisted in Annexure-4 of this application in terms of Section 16 and 17 of the CGST/ KGST/ IGST Act? Additionally, whether the capital goods and inputs constitute plant and machinery of the Applicant which are used in the business of Manufacturing Cement and hence not blocked input tax credit under section 17(5) of the CGST/ KGST/ IGST Act?
Whether the Applicant Company is permitted to avail the entire input tax credit of the enlisted items in Annexure 4 of this application, being used towards the electric energy generated from the captive power plant and transmitted to the cement manufacturing plants which are physically located at distinct locations within the State of Karnataka in terms of section 17(1) and 17(2) of the CGST/KGST/IGST Act and subsequently utilize the same for payment of output tax on cement sold by the Applicant?
Whether the applicant company is required to reverse input tax credit on the electric energy generated by it at its plant and banked with the KPTCL, GESCOM & HESCOM and which is unutilized at the end of sic months from the date of banking and is deemed to be consumed by KPTCL, GESCOM and HESCOM at the end of six months?
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Case: Hical Technologies Private Limited dated: 12.09.2019
Query:Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?
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Case: Banayan Tree Advisors (p) Limited dated: 12.09.2019
Query: Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager?
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Case: Morigeri Traders dated: 12.09.2019
Query: Whether the applicant is required to be registered under the GST Act?
If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered?
Whether the notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable to Commission Agents of APMC?
If the answer to the above question is negative, then to whom does this Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable and under what circumstances the aforesaid notification is applicable? e) Whether the Dry Chilly is covered under the definition of agriculture produce?
If the answer to the above question is negative, then what kind of produce the dry chilly is? What is the HSN Code of Dry Chilli and what is the rate of GST on Dry Chilli?
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Case: Office Official Liquidator dated: 11.09.2019
Query: Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an “Export of goods” in terms of the GST law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act. This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer
If the place of supply is not outside and this sale of the Aircraft does not qualify as “export of goods”, then what would be the place of supply?
Since the aircraft was imported for operation as Non-Scheduled air transport (passenger) services, can it be treated as aircraft falling under Tariff item 8802 – as aircraft other than for personal use; and since the buyer is a corporate legal entity in USA and would use the Aircraft for commercial purposes, whether the correct GST rate applicable would be 5 percent as per Entry 244 of Schedule I. Further, since the instant sale of aircraft is a subsequent sale (i.e. sale of second hand goods) would GST compensation cess be levied on such sale (given that the intention behind compensation cess is that to compensate the states for loss of revenue from the earlier duty levied on manufactured goods).
Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refund of the GST and the compensation cess paid by it.
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Case: Bharat Electronics Limited dated: 26.08.2019
Query: Whether the various systems, sub-systems and onboard spares supplied by the applicant for use in the Warships, Vessels and Submarines meant for Indian Navy and Shipbuilders, attracts 5% GST?
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Case: Deputy Conservator of Forests dated: 26.08.2019
Query:
a) Is it legally correct to infer that the service of “logging” and its components described before do not attract any SGST under the CGST Act, 2017? If not, what is the correct position by law?
b) In case the trees have grown from “plants” not planted by the Karnataka Forest Department, but that which grew by natural regeneration but were nurtured, managed and protected by the Karnataka Forest Department, does the same nil rate of SGST and CGST apply to them too? If not, what would be the rate?
c) In case of sale of forest produce or any other goods belonging to Karnataka Forest Department, where the buyer is registered or is based in and transports the goods to outside the State of Karnataka, what should be charged under the CGST Act, 2017, (A) SGST and CGST, or (B) IGST?
d) In case of sale of forest produce or any other goods belonging to Karnataka Forest Department, where the buyer is registered or is based outside the State of Karnataka, but uses the goods within the State of Karnataka, what should be charged under the CGST Act, 2017? (A) SGST and CGST, or (B) IGST?
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Case: Antrix Corporation Limited dated: 26.08.2019
Query: Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)?
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Case: Strides Emerging Markets Limited dated: 07.08.2019
Query: What is the appropriate classification of Nicotine Polacriliex Lozenge (hereinafter referred to as “NCT”) manufactured by the Company and rate of tax applicable thereupon under Notification 01/2017-Central Tax (Rate), dated 28-06-2017
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Case: M/s Durga Projects and Infra Structure Private Limited dated: 25.07.2019
Query: Whether Applicant is liable for GST towards work executed under JDA on land owner’s portion where work commenced during pre-GST and continued under GST Law. If tax is applicable the valuation for payment of tax?
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Case: M/s Durga Projects and Infra Structure Private Limited dated: 25.07.2019
Query:
Applicability of GST on partially completed flats i.e.
a) Partially completed flats having identified customers before GST regime
b) Partially completed flats, where customers are identified after implementation of GST regime, and
c) Partially completed flats, where no customers are identified.
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Case: M/s United Engineering Works dated: 25.07.2019
Query: The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation ,electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries(farmers) as notified by the departments and they also provide guarantee and maintainenance of installed submersible pump sets till two years which is used for irrigation al purpose.
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Case: M/s Eurofins Advinus Ltd(Advinus Therapeutics Ltd) dated: 25.07.2019
Query: Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated15-07-2019
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Case: M/s Tool Compp Systems Private Limited dated: 16.07.2019
Query: Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply.
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Case: Tata Marcopolo Motors Limited dated: 25.06.2019
Query: Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988?
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Case: Sri.Kanyakaparameshwari Oil Mills dated: 25.06.2019
Query: What is rate of tax for “Perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for “Non- perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil
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Case: Urbanac Projects Private Limited dated: 15.05.2019
Query: How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime? (Application Withdrawn)
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Case: Hotel Leela Venture Limited dated: 09.05.2019
Query: Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service?
Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017 –Central Tax(Rate) dated 28-06-2017 or No.9/2017-Integrated Tax (Rate) dated 28-06-2017 or Notification (12/2017)NO FD 48 CSL 2017, Dated 29-06-2017 ?. But the Applicant Company requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019
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Case: Sanika Developers dated: 09.05.2019
Query:
The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ?.
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-03-2019
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Case: Soft Turf dated: 30.05.2019
Query: i) Whether the PVC Carpet Mats manufactured by the applicant is classifiable under Tariff item 5705 00 49 of the Customs Tariff Act, 1975 and therefore, in view of Entry 146 of Schedule II of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 12%.?
ii) But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 22-05-2019.
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Case: Rashi Eco Tourism Limited dated: 04.04.2019
Query:
- Whether room rent and food supplied in the room constitute mixed supply? If yes what is the rate of GST on such supply or otherwise?
- The company supplies food in a day out package along with sports activities, whether it constitutes mixed supply? If yes what is the rate of GST otherwise?
- If any person avails restaurant facilities only, what is the percentage of the GST ?
- The Corporates book rooms/halls for their meeting & other occasions and food is supplied as a complimentary, whether it constitutes mixed supply? If yes what is the rate of GST ?
- If Food is supplied along with liquor, what is the rate of GST ?
- If Food & liquor is supplied to the room, what is the rate of GST ?
- If food, liquor, along with accommodation and sports services, does it constitute mixed supply. If yes, What is the rate of GST ?, otherwise what is the GST rate ?
- In case the company provides accommodation services, food services and sport services, whether is it eligible to take Input tax Credit on food items, maintainenance activities and other incidental expenses?
- If company eligible to take input tax credit on food items, where it constitutes mixed supply?
- The company also runs Ayurvedic SPA Clinic. If ayurvedic Treatment is included as part of the package, what is the rate of GST?
- If soft drinks are supplied along with food, Whether it constitute mixed supply? If yes, what is the GST rate; otherwise, What is the GST Rate?
- If soft drinks are provided in a day out package, what is the GST rate?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 13-03-2019
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Case: Britannia Industries Limited dated: 04.04.2019
Query: Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-04-2019
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Case: NMDC Limited dated: 27.03.2019
Query: Whether credit of service tax paid on Operation & Maintainenance service received by the applicant in Pre-GST regime can be claimed as Input Tax credit under section 140(5) of the GST Act 2017 in case invoices for such services were received after the appointed date. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 25-03-2019 .
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Case: Robo Silicon Private Limited dated: 12.03.2019
Query: What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
What is the applicable rate of GST on the services received by them. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019
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Case: Robo Quaaries Private Limited dated: 12.03.2019
Query: What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
What is the applicable rate of GST on the services received by them. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019
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Case: Xiaomi Technology India Private Limited dated: 22.01.2019
.Query: Whether the “Power Bank”, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter – Others’ ?
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Case: Nuetech Solar Systems Private Limited dated: 31.12.2018
Query: Whether Evacuated / Vacuum Tube Collectors (VTC) falls under Chapter 84 of HSN which is covered in Sl. no 234 of Schedule –I under notification 1/2017 IGST rate dated 28-06-2017 ?
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Case: Bindu Ventures dated: 03.12.2018
Query: Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer?
Whether the applicant is liable to pay GST on any amount received as consideration towards sale of completed offices, after the date of completion, where part of the consideration was received prior to the date of completion as determined in question (a) above?
Whether the applicant is liable to pay GST on the consideration received as consideration towards the sale of completed offices, where the entire consideration is received after the date of completion of construction as determined in question number (a) above?
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Case: C M Enviro Systems Private Limited dated: 28.11.2018
Query: Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading?”. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018
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Case: Nforce Infrastructure India Pvt. Ltd dated: 28.11.2018
Query: Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?
If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?
Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?
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Case: Patrick Bernardinz D’Sa dated: 28.11.2018
Query: “Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?”
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Case: Triveni Turbines Limited dated: 17.11.2018
Query: “Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as “Renewable energy devices and parts for the manufacture of waste to energy plants/ devices”, attracting 5% levy?”
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Case: Wonderfrutz Products LLP dated: 17.11.2018
Query: Whether Tutti-fruity be classified under HSN 08111010 or 20060000
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Case: Columbia Asia Hospitals Private Limited dated: 13.11.2018
Query: Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated as exempt supply or the same cannot be treated as composite supply?
If not treated as composite supply, is registered person allowed to claim input tax credit of tax paid on procurement of capital goods, inputs and input services related to both taxable supply and exempted supply?”
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Case: Indian Institute of Management, Bengaluru dated: 25.10.2018
Query: Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/ 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2 /2018 dated 25th January 2018 are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
Whether supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru is exempted from reverse charge liability of GST under Sl. No.66 of Notification No.12 / 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
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Case: Nash Industries (I) Pvt Ltd dated: 25.10.2018
Query: Whether the amortised cost of the tool to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 of the CGST Act read with rule 27 of CGST Rules.
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Case: Toshniwal Brothers (SR) Private Limited dated: 19.09.2018
Query: Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services?
If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts?
Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supply as provided in section 16 of IGST Act, 2017?
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Case: Compass Group (India) Support Services Private Limited dated: 19.09.2018
Query:
- Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5%
- Whether, cooking and subsequent supply of food by the Applicant in designated premises of its customers other than educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5
- Whether, over the counter supply of food & beverages (including MRP Products)by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% .
- Whether, over the counter supply of food & beverages (including MRP Products)by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised in the advance ruling application, have been covered, under Notification No.13/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5%
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Case: Coffee Day Global Limited dated: 21.08.2018
Query: Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit?
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Case: Emerge Vocational Skills Private Limited dated: 1308.2018
Query: Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No.12/2017-CT dated 28.06.2017?
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Case: Maini Precision Products Ltd dated: 06.08.2018
Query:
- “Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90?
- Whether the applicable entry in Notification )1/ 2017 – Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%?
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Case: The Nursery Men Cooperative Society dated: 06.08.2018
Query: Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society?
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Case: V PAC Cartoons India Pvt Limited dated: 06.08.2018
Query: The applicant is desirous of knowing the GST rate applicable on the finished goods “Pallets and Box Pallets” to enable him to levy and collect the correct rate of applicable GST
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Case: Rajarathnam‟s Jewels dated: 27.07.2018
Query;
a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST?
b) Whether conversion of EVR (representing receipt for diamonds deposited) into e-Units (securities) would be treated as supply liable to GST?
c) Whether e-Units would be treated as securities and thereby transaction in e-Units would remain out of scope of the levy under GST?
d) Whether the derivative contracts in e-Unit and settlement thereof would be treated as transaction in securities and thereby would remain out of scope of the levy under GST?
e) Whether conversion of e-Units into diamonds would be treated as supply liable to GST?
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Case: Columbia Asia Hospitals Private Limited dated: 27.07.2018
Query: Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act?
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Case: Opta Cabs Private Limited dated: 27.07.2018
Query: Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount
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Case: Coffee Day Global Limited dated: 26.07.2018
Query: Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ?
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Case: Ultratech Cement Limited dated: 29.06.2018
Query: Whether the amount paid to dealer towards ‘rate difference’ post supply can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the Central Goods and Service Act’2017 ?”.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 29-05-.2018
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Case: Zenith Controls and Sytems Private limited dated: 29.06.2018
Query: Applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018
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Case: H&M Hennes & Mauritz India Pvt. Ltd. dated: 29.06.2018
Query: Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act’ 2017 (‘IGST Act’) and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act?
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Case: United Breweries Limited dated: 29.06.2018
Query: Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its invoicing would be considered as supply of services and whether GST is payable by the CBUs on the profit earned out of such manufacturing activity?
Whether GST is payable by the Brand owner on the “Surplus Profit” transferred by the CBU to the Brand Owner out of such manufacturing activity?
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Case: M/s Manipal Academy for Higher Education, dated: 23.04.2018
Query: Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ?
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Case: M/s Manipal Academy for Higher Education, dated: 23.04.2018
Query: Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education?
ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST?
iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?
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Case: M/s Rajashri Foods Pvt. ltd dated: 23.04.2018
Query: “Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?”
2. “Whether the transaction would cover under sl.no.2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?”
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Case: M/s Sayre Therapuetics Private Limited dated: 21.03.2018
Query: Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are
a. Whether the Applicant qualifies as clinical establishment?
b. Whether the services provided by the applicant qualifies to be health care services?
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Case: M/s Tathagat Health Care Centre Llp dated: 23.03.2018
Query: “Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”
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Case: M/s Skilltech Engineers & Contractors Private limited dated: 21.03.2018
Query: “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?”
2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?”
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Case: M/s Gogte Infrastructure Development Corporation limited, dated: 21.03.2018
Query: (a)Supply of Resturant And lodging servcies to employees ,customers,visitors & gusets of SEZ units in karnataka. b) “Exemption to SEZ units located in state of Karnatka. a) Section 7(5)
(b) of the IGST Act :treats supply of Goods /Services to or by SEZ as a deemed Interstate supply b) Section 16(1) (b) of the IGST Act : defines the term “Zero rated Supplies ” to include Exoprts and supply of goods/Services to SEZ’s
(c) & e)Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”
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Case: M/s Giriraj Renewables Private ltd. dated: 21.03.2018
Query: a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017.
b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors. Supply in terms of Section 2(30) of CGST Act, 2017
