Authority for Advance Ruling (AAR)

Q.1 Whether said service can be classified under Tariff Heading 9973 as item No. (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash deferred payment or other valuable consideration. Or item No. (viia) Leasing or renting of goods as any other service under the said chapter?

Q.2 What shall be the rate of GST on given services provided by State of  Gujarat to applicant for which royalty is being paid?

18% GST (9% CGST+ 9% SGST).

Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant? And if the answer is in affirmative, the rate of tax thereof? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)

1.For the purpose of arriving at the value of rental income, whether the applicant can seek deduction of property taxes and other statutory levies.
2. For the purpose of arriving at total income from rental, whether notional interest on the security deposit should be taken into consideration.3.Whether the applicant is entitled for exemption of tax under the general exemption of Rs.20 lakhs.

Whether the upfront payment made by the applicant to the State Government is in the nature of Deposit in terms of section 2(31) of the MP GST Act, 2017 or is in the nature of the advance paid, to determine the time of supply in terms of Section 13(3) of the MP GST Act, 2017?

Is Entry Tax allowing under Tran-1 provision of MPGST?

Rectification order passed under section 102 of the CGST/KGST Act 2017

Whether the service performed by them are exempted by virue of item (b) of Sr.No.66 of Notification No.12/2017-CT(R) dated 28.06.2017?

Whether the term "other civil Structure" used in the definition of "Plant an Machinery" restricts the Land filing Pit from considering it as Plant & Machinery and thereby restricts ITC to be availed on it.

1. Is the activity of maintaining the facilities at the layout from the funds collected from the members of the Society a service attracting GST? Maintenance involves upkeep and maintenance of amenities and due to the length of the period roads, drainages and other UGD facilities need to be re-done/re-constructed.2. If answer to question no.(1) above is yes then, does the Society’s collection of sum towards maintenance charges calculated on yearly basis in one Lump sum for certain length of time say 10 years, should the GST be paid even for the amount pertaining to the un-expired period?
3. The Society is collecting Water charges from the residents for recovery of charges for water. The entire cost of the water is recovered from the members on monthly basis, does it attract GST?
4. Does the society have to pay GST for collecting lump-sum amount as endowment fund, the proceeds of which would be utilized for maintenance charges in terms of the maintenance as indicted in Appendix A above, of the layout with an express condition that the amount would be returned to the Site owners upon the taking over of the layout by the local body as the Society would be utilizing only accretions to the endowment fund from year to year.
5. In the event that any or all of the items from (1) to (4) is rendered taxable whether the same is exempt under Notification No.12/2017 entry no.77 respect of the value of the maintenance amount collected from the members of the society to the extent of Rs.7,500/- (Rupees Seven Thousand Five Hundred ) per Month?

1) Can the applicant avail GST Input on the equipments, furniture etc., which we are purchasing for this.
2) Can the applicant avail GST input on the reagents/consumables they would be purchasing for performing the tests as the reagents consumables are taxable and not the test.