माल और सेवा कर परिषद Goods & Se₹vices Tax Council

M/s. Casa Rouge Owners Association has withdrawn their application of Advance Ruling.

“Whether double charging of GST as mentioned in the draft estimate (s) submitted by PITCUL/UPCL in respect of contract involving supply of equipment/ machinery & erection, installation & commissioning services with civil work is correct as per the present GST regime”?

1.Whether transfer of land or transfer of 'development rights' to the developer by the landowner is to be considered as receipt of consideration by the developer as per Notification No.04/2018-CT (Rate) dt.25.01.2018 and as per the clarifications issued after Introduction of GST and prior thereto towards the construction of flats in the residential complex to be taken up by the developer for the landowner?

2.Whether the liability to pay GST or service tax as applicable arises on the developer immediately on receipt of development rights or immediately on conveyance of the flats to be constructed by way of an allotment letter?

Whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017.

The Applicant would like to seek a ruling on whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017

1. In view of the services provided by the applicant to Contractees (Details Enclosed in application) is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 1.1.2022 and after 1.1.2022

M/s. Panchajanya Lube Solutions, has withdrawn their application of Advance Ruling

M/s. Sri Vishnu Granites Private Limited has withdrawn their application of Advance Ruling.

Question-1

A) Whether the GST paid on inputs/input services procured by us for promotional scheme are eligible for input tax credit under the GST law in terms of section 16 read with section 17 of the CGST Act, 2017?

Answer-1- Answered in negative.            

Question-2-

B) Also, whether Input Tax Credit is admissible to us in respect of tax paid on

i) Service provided by the hotel including accommodation, food & beverages.

ii) Supply of food and beverages by outside caters to employees in respect of Business conference meetings.

Answer-2  Answered in negative.

1. Whether the Applicant is an "educational institution" and ought to be treated as such for the purposes of applicability of GST?
2. Whether the activity of printing of the following items of stationery on behalf of educational institutions constitutes a supply of service: 
a. question papers,
b. admit cards, 
c. answer booklets 
d. SSLC Pass Certificate, the overprinting of variable data and lamination 
e. Fail marks cards 
f. Circulars, ID cards and other formats used for and during examinations 
g. Envelopes for packing answer booklets 
If yes, whether the service provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination by such institutions would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax.
3. Whether the following incidental services provided to or performed on behalf of educational institutions are also services that are covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax: 
a. Scanning of answer booklets and converting the same into digital images;
b. hiring of light motor vehicles and heavy motor vehicles for transportation of examination materials;
c. annual maintenance of computers and equipment;
d. Obtaining the services of programmers and technical staff for examination related work; and
e. Obtaining Group 'D' staff, Drivers, Data Entry Operators, Security Guards, & House Keeping services related for SSLC Examination work