Authority for Advance Ruling (AAR)

Whether providing solid waste management service to the State Government is exempted in terms of Sl No. 3 or 3,A of Notification No. 1212017 - CentralTax (Rate) dated 2810612017 & whether the notifications regarding TDS are applicable in the instant case.

1.Whether the applicant is eligible to be in the composition scheme as their turnover is much less than 1.5 crores?
2.Which HSN codes that needs to be obtained at the time of obtaining registration as any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10, if the person engaged Pan Masala and Tobacco products Trading under the composition scheme?
3.What will be applicable tax rate on the supply of such Pan Masala or Tobacco products as any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 in the Composition scheme?
4.Whether Tax rate prescribed under Notification No. 50/2020 is applicable on any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 is applicable on the above-mentioned class of assessee who are engaged in Trading of Pan Masala or Tobacco Products?

Whether Epoxidised Soya bean Oil can be classified under tariff item 1518 of Schedule-1 (taxable at 5%) or Schedule-11(taxable at 12%) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time?

(i) Whether the medicines, consumables, Surgical, etc. used in the course of providing health care services to the patient admitted in the hospital for treatment, surgery or diagnosis would be considered as composite supply of health care services.

(ii) Supply of medicines, consumables etc. to patients admitted in hospitals exempted under notification No. 12/2017 read with Section 8(a) of GST?

1. Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined?

2. Whether the Tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department?

3. Whether this services made by State Government Department falls under Entry No.6 of exemption of Notification No. 12/2017- Central Tax (Rate) Dated 28th June 2017?

Whether the services provided by the applicant falls under the exemption entry at Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 and eligible for exemption from payment of GST?

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 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. 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 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.