Authority for Advance Ruling (AAR)

When Physical force is the primary action of a toy and if the light and the music are ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys”

Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, 2017 and TNGST Act, 2017?

Whether the applicant is liable to pay GST only on Management Fee/Administrative charges or on entire billing amount and whether employer portion of EPF & ESl amount of the bill are exempted from payment of tax

Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be collected @ 8% on all advances received after 01.04.2019.

Whether goods supplied at nominal price and under separate invoices with separate prices pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods or to be treated as mixed supply and whether credit of the input tax paid on the items being sold at nominal prices would be available to the applicant.

Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services.

a. Whether the transaction of sale of developed plot between himselfand his member falls within the ambit of GST.

b. Whether the infrastructure development undertaken by the applicant qualifies as supply under GST.

1. Given that the supply of under construction of immovable property is specifically defined as a separate and distinct service under clause 5(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST?

2. Given that the supply of lease of immovable property is specifically defined as a separate and distinct service under clause 2(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or 17(5)(d) of CGST?

3. Given that the Applicant is in the business of lease of immovable property, does the term "works contract services when supplied for in s.17(5) (c) of CGST Act refer to output supply of lease of immovable property or to the input receipt (purchase of under construction commercial immovable property) of the

Whether the Aluminium Composite Panel / sheet is covered under: 
a. HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
b. And what is the rate of tax on the same under SGST Act and CGST Act respectively?

1)   Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under the GST Law?

2)  If yes, whether the tax is to be paid by NMC under forward charge or same is to be paid by the applicant under reverse charge?

3)  If tax is to be paid, then whether the applicant would be entitled for Input Tax Credit?