Paddy Godown Rent-Taxable or Not.

Requesting for GST exemption in respect of an escrow deposit account to be opened and operated by them solely to facilitate forwarding of freight amounts as deposited by shippers to the accounts of carriers without any deduction.

1. We are collecting 5% GST on Quick Lime and Hydrated Lime having purity less than 98%. But there is lot of confusion regarding the GST rate whether GST rate is 5% or 18%. 

2. GST rate of Quick Lime and Hydrated Lime having less than 98% purity - AAR Ruling required.

1.Whether the TAX INVOICE raised by us for the non- monetary benefits/perquisites received is valid under GST Act? 

2.Whether value on which TDS deducted under section 194R of Income Tax Act should be considered as SUPPLY? 

3.If the same termed as SUPPLY, then let us know whether it is being construed as supply through any Notification or under any section of GST Act?

The applicant seeks an advance ruling on the appropriate classification of the Condenser Fan and Blower under the GST Tariff Schedule. The main question is whether the correct classification falls under Heading 8414 as Industrial fans and blowers (specifically HSN 8414.59.30) or if an alternate classification should be applied.

1. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of Central Goods and Services Tax Act, 2017 and Goa Goods and Services Tax Act, 2017. 

a. In case answer to above is yes, - whether GST is applicable on the amount deducted from the salaries of its employees? 

b. In case answer to above is no, GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

1) Whether the Applicant would be eligible to avail the ITC of the GST charged on the lease rental, where the factory building would be constructed on lease land? 

(2) Without prejudice to the above, whether the ITC of GST charged on the lease rental paid would be available in the following periods. (i) For the period prior to initiation of the construction of the factory building (ii) For the period after construction of the factory building

(1) Whether the GST is payable on the liquidated damages paid by the Applicant to SSI. for various material defaults, breaches or non performance of the obligation as per the terms and conditions of the Concession Agreement, under the provisions of GST law?

 (2) If the answer to above question is in affirmative, what shall be the applicable rate of GST thereupon and the corresponding Service Accounting Code (SAC)? 

(3) If the answer to question no. 1 is in affirmative, whether the applicant is eligible to avail ITC of the GST so paid to SSI. on liquidated damages?

The Application is disposed as withdrawn.

'Whether the product fusible Interlining fabrics of Cotton' is correctly Classifiable under Chapter 52 or Chapter 59?