Authority for Advance Ruling (AAR)

Whether the activity of composite supply of works contract service by way of construction of “ “Construction of New AdarshNivashiShala (Kumar) / School Hostel (324 Bed ) / Staff Quarters and Kumar Chhatralay (300 Bed) at Village : Baben , Taluka : Bardoli, District : Surat ”, for the  Road and Building Department in the Government of  Gujarat and as detailed in Work Order Number : AB/TC/B-2/3/1181 dated : 01.06.2020 entered in to by the applicant supplier and the said State Government, merits classification at Serial Number 3(vi)(a) and (b) of Notification Number 11/2017 – Central Tax(Rate) dated : 28.06.2017 , as amended from time to time and last amended by Notification Number : 21/2012-Central Tax(Rate) dated : 31.12.2021 w.e.f. 01.01.2022?

Whether the activity of composite supply of works contract service by way of construction of Construction of Fire Station And Staff Quarters at T.P.S NO - 42 (BHIMRAD),F.P NO-65, in SWZ(A) at Bhimrad Surat, for the Surat Municipal Corporation and as detailed in Work Order-North Zone/Out/879 dated 26.02.2019  entered in to by the applicant supplier and the said local authority recipient i.e. Surat Municipal Corporation, merits classification at Serial Number 3(vi)(a) of Notification Number 11/2017 – Central Tax(Rate) dated : 28.06.2017 (hereinafter referred to as the said NT) , as amended from time to time and last amended by Notification Number 21/2012-Central Tax(Rate) dated 31.12.2021 w.e.f. 01.01.2022?

1.Whether the said contract is covered under the term "Earth Work" and therefore covered under SI No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018?

2.If the above answer is negative, then whether the said contract is covered under the  term "Earth Work” and therefore covered under SI No - Chapter No. 9954 as per  Notification No. 31/2017-Central Tax (Rate) dated 13th October 2017?

3.If we are covered any of above Notifications i.e. 31/2017-Central Tax (Rate) or  02/2018 Central Tax (Rate) then what is the meaning of “Earthwork”?

Whether the product "Anna Malai Mithai", manufactured and supplied by the applicant containing the ingredients Sugar, Vegetable Fat, Skimmed Milk Powder, Whey Powder, Emulsifier and other permitted Flavour’s, which is identical to the commonly known Indian sweet "Rabdi", should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents?

Whether recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under section 46 of Factories Act, 1948, would come under definition of, 'outward supply' and, therefore, taxable as a 'supply' under GST

Whether tax is to be calculated on tender price or inclusive of tender price?

a. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017.

b. In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees?

c. In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

1.Whether the supply made by NEC under the AFC project would qualify as a:
a.‘Works Contract’ as defined under Section 2 (119) of the CGST, 2017; or
b.“Composite Supply” as defined under Section 2(30) of the CGST Act, 2017;
2.Whether the supply made by NEC under the AFC project would qualify as an original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby attracting GST rate of 12% provided in the Not. No. 24/2017-CT (Rate) dtd. 21-9-17.
3.Whether the classification of supply made by NEC would fall under 8470 or SAC 9954?
4.Whether the maintenance and management services post service would qualify as Composite Supply as defined under Section 2(30) of the CGST Act, 2017? Further, whether such supply would be eligible for exemption under Notification No. 12/2017-CT (rate) dtd. 28-6-17 in case value of supply of goods constitutes not more than 25% of the value of the said Composite supply?

1.Due to change in the Government policy, Applicant desires to surrender the GSTIN (24AAACT6305N2Z9) and merge it with existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by transferring all business assets and liabilities to the said existing GST registration. In view of merger of two GSTIN of JKPL CPM, whether the applicant can transfer closing balance of ITC from its GSTIN (24AAACT6305N2Z9) to existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by filing Form ITC-02?”

2.If answer to the above question is in affirmative, whether any additional liability towards payment of Tax or reversal of ITC will arise on the Applicant on account of merger of its GSTIN with GSTIN of existing unit of JKPL CPM in the form of transfer of all business assets and liabilities and on account of filing of Form ITC-02 for transferring ITC from its GSTIN to GSTIN of existing unit?

1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws?

2.Whether the free of cost bus transport facilities provided by the Applicant to its  employees is taxable under the GST laws?

3.Without prejudice, even if GST is applicable in respect of employee recovery towards bus transportation facility, whether the Applicant would be exempted under the Sl. No. 15 of Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017?

4. Whether input tax credit is admissible to the Applicant for the GST charged/paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?