Whether amount received as interest free non-refundable maintenance deposit (IFMD) pursuant LO common area maintenance services agreement executed by the applicant (Promoters) with the allottees of industrial plots sold is taxable under the GST Law.

(i)Whether the transmission and distribution of electricity as a franchisee of PSPCL charged to its consumers based on approved tariff is exempt in applicant's hands?

(ii)What will be the rate of GST on following Tariff based charges which will be required to be mentioned in the bills to be issued to consumers of electricity as under:

(a) Energy Charges

(b) Fuel Cost Adjustment

(c) Additional Surcharge

(d) Electricity Duty

(e) Municipal Tax

(f) Infrastructure Development Fund

(h) Cow Cess

(i) Other Charges mentioned above

(iii) Is there any GST liability on Refundable Security Deposit (Consumption) & Refundable Security Deposit (Meter) collected from the intended consumers of electricity?

(iv) Are service connection charges (one time) taxable under GST when collected from intended consumers fo

setting up distribution and supply infrastructure, sub-station, equipment and other materials?

(v) Will there be any GST liability of Franchisee (applicant) on rebate (as mentioned in clause 15 of Franchisee Agreement) for rendering services of distribution and supply of electricity, billing and collection and maintenance of lines etc.?

1. In view of the services provided by the applicant to TSIIC., 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 by?

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

1. In view of the services provided by the applicant to TSIIC., 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, amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1. In view of the services provided by the applicant to TSIIC., 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, amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”?

Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST  under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification?

What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?

Rejection of the application for advance ruling

1.Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902
2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost
3. Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessel of heading 8902
4. Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
5. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.