Authority for Advance Ruling (AAR)

Whether GST is applicable on sale of land identified as individual plot in a Mega Food Park, the Park being developed pursuant to guidelines framed under the ‘Mega Food Parks Scheme’ of the Ministry of Food Processing Industries, GOI  (MoFPI)

Ans. Rejected

(i) Whether the activities carried by the Applicant's Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Central Goods and Service Tax Act, 2017 considering that the Applicant is not engaged in any business?

(ii)  Whether the activities carried by the Applicants Head office located outside India and rendered to the Applicant would be liable to GST in the hands of the Applicant considering that the Applicant is not engaged in any business?

(iii) Whether Applicant would be required to obtain registration in India under Section 24 of the Central Goods and Service Tax Act, 2017 with respect to activities carried out by the Applicant's Head office located outside India and rendered to the Applicant considering that the Applicant is not engaged in any business?

1. Applicability of a notification issued under the provisions of this Act

2. Determination of the liability to pay tax on any goods or services or both

1.  Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?

2.  Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?

3.  Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?

1.  Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?

2.  Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?

3.  Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?

Is GST liable to be paid on leasing of tank containers taken form a supplier i.e., lessor who is located outside India and the tank containers do not reach India? As it is finance lease, it is supply of goods and tank containers do not reach the Indian Territory.

Whether the Pure services M/s Mukesh & Associates, by way of rendering Consulting Service for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 & M2 components of  Kovalam Basin in the extended area of Greater Chennai Corporation supplied to the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?

1.Whether paragraph 2A of Notification No. 03/2019-Central Tax (Rate) dated 29thMarch, 2019, is applicable to those agreements entered on or before 29th September 2019 with unregistered persons?

2. If the answer to question (1) is affirmative, whether Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019 is applicable, when the actual cost of construction of services are known?

3. If the answer to the question (1) or (2) is negative, which valuation rule is applicable for identifying the value of supply for construction services rendered?

4. What will be the value of supply, in case, Applicant adopts Rule 30 of CGST Rule, 2017?

5. What will be the value of supply, in case, Applicant adopts Rule 31, instead of Rule 30 of CGST Rule, 2017 in terms of proviso to Rule 31 of CGST Rules?

6. Whether paragraph 2A of Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019, is ultravires Section 15(5) of CGST Act, 2017 and hence is inapplicable until there is prescription of rules in terms of Section 15(5) read with Section 2(87) of CGST Act, 2017?

1. Whether the supply of goods under HSN Code 8407 while principal supply is for fishing boats and vessels applying 5% GST rate is correct or not.

2. As per the earlier Advance Rulings issued in various states and circular issued from Ministry of Finance (Revenue Department) it clearly states that the GST liability for HSN 8408 is only 5% when it is supplied to fishing boats and vessels even though it is in higher taxable rate of 28% GST under the GST Schedule. Why it cannot adopt the same for HSN 8407 marine engines.

3. Goods of supply under HSN code 8409, 8483, 8902, 8487, 8501, 8502, 8415, 8418, 8413 which is also supplied to fishing boats and vessels mainly. Whether it can be adopted as per the circular.

Application was withdrawn by applicant.