Authority for Advance Ruling (AAR)

1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017.
2. Whether above said supply of services covered under “Pure Labor Services” as per Service Accounting Code (SAC) under chapter No.99.
3. The dealer apply for work as per tender (E-procurement) as a “Contractor to supply labour” and TDS as per Income tax Act deducted U/s 194C (As a Contractor or Sub-Contractor) @ 1%. So, why not dealer to be treated as a Contractor under GST Act 2017 also?

1. ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant.

2. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.

Whether (i) transportation of raw paddy from the point of purchase to the rice mill and (ii) reimbursement of Mandi labour charges in respect of customs milling of paddy are taxable or not

Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following:

(i)        Central Air Conditioning Plant (Classified & Grouped under “Plant & Machinery”)

(ii)       New Locker Cabinet (Classified & Grouped under “Locker Cabinets”)

(iii)      Lift (Classified & Grouped under “Plant & Machinery”)

(iv)      Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely "Electrical Fittings")

(v)        Roof Solar (Classified & Grouped under “Plant & Machinery”)

(vi)      Generator (Classified & Grouped under “Plant & Machinery”)

(vii)     Fire Safety Extinguishers (Classified & Grouped under “Plant & Machinery”)

(viii)    Architect Service Fees (Charged to Profit & Loss Account)

( ix) Interior Designing Fees (Charged to Profit & Loss Account).

1. Whether the service provided by the applicant is a zero Rated Supply or Normal Rated Supply under the GST Act?    

2. If the services provided by applicant are Zero Rated Supplies then can the same be considered as Export of Services?

    
1. whether the incentives received under “Atma Nirbhar Gujarat Sahay Yojna” dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax?

2. whether the incentive received under said scheme could be considered as supply of service under the provisions of Section 7 under CGST Act?

3. whether the incentive received under said scheme if considered as supply then would it be covered under Sub Section 2 of Section 7 of CGST Act?

4. whether the incentive received under said scheme could be considered as excluded from the value of taxable supply under clause (e) of

1.  Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project?

2. If yes than whether we should claim refund for the excess amount of GST paid by us to the department?

3. If no then whether direction to this effect should be given to all other supplier for collection of GST on subsidy amount?

1.  Whether receipt of prize money from horse race conducting entities in the  event horse owned by the applicant wins the race would amount to 'supply  under section 7 of the Central Goods and Service Tax Act, 2017 or not  and consequently, liable to GST or not?
2.  Whether the applicant is required to reverse the input tax credit availed on the GST  paid on inputs?

Whether the provisions of Entry Number 75 & Entry Number 3 of GST Exemption Notification No. 12/2017 dated 28.06.2017 is applicable to the applicant or not.

Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump Houses for supply of drinking water is exempt from payment of tax