1. Whether Input Tax Credit is avilable on the Inward supplies received and for preparation of food and beverages to be provided to the employees of the company?
2. Whether Input Tax Credit is available on the Inward Supplies of Capital equipment used for preparation of food and beverages to be provided to the employees of the company?
3. Whether Input Tax Credit is available on the Inward Supplies of food and beverages supplied by an outside caterer (s) on the basis of the Tax Invoice (s) raised by them and reported in the GST portal through

Form GSTR-1 and reflected in Form GSTR-2 & GSTR-2A?
4. Whether the food and beverages provided in the course of company's principal business, to the workers during the working hours is to be considered as supply? If yes, whether GST needs to be paid to the government on the amount collected from the employees?
5. If the provision of food to the employees of the applicant company is deemed to be a supply, whether it shall be treated as Supply of Good or Service, since it is served in the premises of the applicant (employer) company and not provided to them to carry outside?
6. If the amount collected from the employees is deemed as supply and GST needs to be paid, what should be the taxable value and at what rate GST shall be paid thereon?
7. Whether GST is applicable on the transportation services received from external supplier for the purpose of providing transportation facility to the employees between their residence and place of work?
8. Whether GST paid on Transport service provider's invoices is an eligible Input Tax credit and how the seating capacity of the vehicle is decided in this respect?
9. Whether Input Tax credit is available on the Inward supplies of Transport services for employees to facilitate their travel from the place of residence to the place of work and back, to perform the work of the company in the course of its business?
10. Since the provision of food, beverage and / or transportation by the employer to the employ is done in the course of the principal business of the applicant company (employer) which would have a influential role in the furtherance of its business, whether the net cost would be treated as consideration by the company to its employees in kind as the amount recovered, if any would not be treated as

income of the company, but would be applied to reduce the expenses on these relevant items of inward supplies received for enhancing the work comfort of the employees?

a. Whether Entry No. 3(v) (da) of Notification 11/2017-C.T.(R) dated 28/06/2017, as amended time to time, applies to the works contract service received from the contractors?

b. Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature?

1. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply’ under the GST law?

2. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of goods’ under the GST law?

3. Whether merger between distinct persons would qualify as ‘transfer of business as going concern’ under the purview of GST Law?

4. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of services’ under the GST law?

5. If the transaction qualifies as ‘supply of services’, whether the said transaction would get covered under Sl. No. 2 of Notification no. 12/2017–C.T.(R) dated 28.06.2017, and therefore not liable to GST?

6. Whether Nagpur registration can file Form GST ITC-02 and transfer unutilized credit balance to Akola registration?

7. In case the Applicant merges the business of Akola registration, then can the Applicant claim credit balance appearing in Akola registration via Form GST ITC 02A in Nagpur registration?

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?

A) If the tax rate of M/s. Mahalaxmi B T Patil Honai Constructions JV (Referred to as JV) is NIL as per 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, whether we can avail the benefit of the same tax rate i.e. NIL?

B) If the above answer is negative, then whether we can avail the benefit of SI No 3 (x) – Chapter No. 9954 as per Notification No. 01/2018-C.T. (Rate) dated 25.01.2018 (amendments in the Notification No 11/2017- Central Tax (Rate) dated 18th June 2017)?

1. If the tax rate of M/s. Mahalaxmi B T Patil Honai Constructions JV (Referred to as JV) is NIL as per 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-Central Tax (Rate) dated 25th January 2018, w.e.f. 25th January 2018, whether we can avail the benefit of the same tax rate i.e. NIL?

2.  If the above answer is negative, then Advance Ruling for whether we can avail the benefit of SI No 3 (x) - Chapter No. 9954 as per Notification No. 01/2018-C.T. (Rate) dated 25th January 2018 (amendment in the Notification No 11/2017- C.T. (Rate) dated 28th June 2017)?

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

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

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?