Authority for Advance Ruling (AAR)

The application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses of sub-section (2) of section 97 of the CGST/WBGST Act, 2017.

Whether the applicant who provides supply of services by connecting the passenger to the drivers through the app developed by him falls under the category of electronic commerce operator and shall be deemed to be the supplier of passenger transportation services under sub-section (5) of section 9 of the CGST/WBGST Act, 2017.

What will be the rate of tax of the product namely "Baby Carriers with Hip seat"?

Whether the composite supply of catering service within the club premise along with renting of premise can be construed as Outdoor Catering service along with renting of premises.

Whether interest charges by HDFC Bank Ltd should be treated as inward supply from registered suppliers for calculating threshold of 80% as specified in terms of Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019.

Whether the applicant who is engaged in purchasing used old / second hand gold jewellery from unregistered persons and subsequently supplies it in the form of new finished product to registered/unregistered persons as per their requirement can avail the benefit of margin scheme, as prescribed in sub-rule (5) of rule 32 of the CGST/WBGST Rules, 2017.

1.Whether ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC falls under HSN 56031400? 

2. If ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 50? If ‘nonwoven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 39?

To decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as "parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907" under entry 252 of Schedule 1 of GST Notification No. 01/2017-Central Tax (Rate) dated 28.6.2017 as amended and is liable to GST @ 5% (CGST- 2.5% and SGST-2.5%) or IGST @ 5% or not.

The application for Advance Ruling dated 15.08.2023 of Delcaper Technologies PVT LTD is disposed of as withdrawn.

Q1. A. Whether undertaking of deposit works under both modes qualifies to be supply in terms of Section 7 of the CGST Act? ANS-Replied in affirmative. 

Q2.If answer to the above question is yes, then what shall be the value of such supply under the First mode and under the Second mode? ANS-"In first mode, the value of materials and cost of installation shall not be included in the value of supply for determination of taxable value under GST and the applicant shall be liable to pay GST only on the supervision charges. In second mode value of supply will be the value of material and cost of execution work reimbursed on cost basis for installation of for determination of taxable value under GST." 

Q3. When deposit work is executed Second method, whether DISCOM is eligible to avail ITC of GST on material, labour, installation and other overhead ? ANS. Replied in affirmative subject to conditions of Section 17(5) (c) and (d) of the CGST Act, 2017 and other rules