Authority for Advance Ruling (AAR)

1) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.47/2017-Integrated Tax (Rate) dated 14th November 2017.
2) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.45/2017-Central Tax (Rate) dated 14th November 2017?

Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017.

Whether 'supervisory charges' under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount billed by 'Handling and Transportation' Contractors is chargeable to tax under the CGST/KSGST Acts, 2017, If yes, at what is the applicable rate of tax and the HSN/SAC Code applicable thereto?

(a) Whether supply of food and beverages from the sweetmeats and bakery shop in the form of takeaways should be categorized as supply of goods? 

(b) Whether input tax credit should be eligible on the supply of items specified in question (a) above? 

(c) Whether supply of food items and beverages from the facility which offers the opportunity of eating at the same premises be classified as restaurant services attracting GST @ 5%? 

(d) Whether input tax credit can be availed on restaurant services provided in question (c) above? 

(e) Whether the applicant requires to reverse input tax credit in terms of Rule 42 and 43 of the CGST Rules 2017 in respect of common input tax credit?

 (f) Whether supply of catering services provided to an educational institution will qualify as an exempt supply?

Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per Sl.No 99 of Notification 02/2017 – central tax (Rate) dated 28/06/2017?Sl.No.99. “Intra state supplies of Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container]”

Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives?

Ans- “Switch Board Cabinet” merits Classification under HSN 8537.

Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act.

Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017?

Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund?

The issue relates to applicability of Entry 7(i) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination whether goods/services comes within the purview of composite supply and more specifically Restaurant services and attract GST @5% under the composite scheme.