Authority for Advance Ruling (AAR)

The applicant is a corporate debtor in terms of the Insolvency and Bankruptcy Code, 2016 and now under liquidation. The applicant wants to know whether sale of assets by the liquidator is 'supply' and, if so, whether and how the liquidator should get herself registered.

Whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under Entry 66 of Notification No. 12/12017 - Central Tax (Rate) dated 28/06/2017

1- Whether the subsidized shared transport facility provided to employees in terms  of employment contract through    third party vendors, would be constructed as “Supply of Service” by the company to its employees?

2- If the answer to above question is in affirmative, how the value of subsidized shared transport facility provided to employees under employment contract, will be determined by the applicant?

3-If the answer to question 1 is in affirmative, under which service classification, the activity of arranging transport facility for employees, would fall?

4- If the answer to question 1 is in affirmative, who would be liable to pay the GST and what rate of GST would be applicable on the value of supply determined under question 2 above?

The present Advance Ruling sought in respect of classification and rate of tax applicable in view of S. No. 234 of Notification No.1/2017-Central Tax (Rate) dated 28.6.2017 as amended Notification no. 24/2018-Central Tax (Rate) dated 31.12.2018 and S. No. 38 inserted in Notification no. 11/2017- Central Tax (Rate) dated 28.6.2017 vide Notification no. 27/2018-Central Tax (Rate) dated 31.12.2018, on supply and designing, installation, erection and commissioning of SPGS to its customers. The detailed statement on the questions raised before the AAR is mentioned at Pg. No. 23 of this application?

Whether the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate) dated 13th October,2017 issued under the GST Act, being Composite supply of work contract as defined in clause 119 of Sec-2 of the CGST Act,2017, involving pre dominantly earth work i.e. constituting more than 75% of the value of work in contract) provided to Central Government, State Government, Union Territory, Local authority, a government authority or a Government Entity having GST rate of 5% applicable to us?

1.   Whether the reimbursement of expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India is considered as supply of services as per Section (7) of the CGST Act, 2017 or under Schedule I of CGST Act, 2017, especially when no consideration for is charged/ paid.
2.  Whether the applicant i.e. the Liaison Office is required to get registered under GST?
3.   Whether the applicant i.e. LO is required to pay CGST/SGST/IGST, as the case may be, on reimbursement received from HO?

1. Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self-owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/-), Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered in Outdoor Catering taxable @ 5 % as per Notification No. 20/2019 Dated 30th September 2019?
2.   Whether Hotel Jewels is eligible to charge 5 % tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh (A party lawn & restaurant of M/s Jewel Classic Hotels Pvt. Ltd.)?
3.   Whether the additional arrangements (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, provided as ‘pure agent’ will be excluded from value of supply as given in Rule 33 of CGST Rules and thus no tax is required to be charge on them?
3A. Further, to arrange these supplies, some supplies are procured from Unregistered Persons having no GST Registration. Whether there is any tax on the supplies arranged from these unregistered people to be paid by the applicant under the Reverse Charge mechanism or any other provisions of the HGST Act/CGST Act?

4.   Whether the extra bed forms part of the room tariff and liable to be charged as per various rates prescribed as per slabs given under Notification No. 11/2017-Central Tax (Rate), No. 13/2018-Central Tax (Rate) Dated 26th July 2018 and 20/2019 -Central Tax (Rate) Dated 30th September 2019 ?

    
1.  Whether applicant’s activities, as briefly mentioned at sl. No. 12(B) above, qualify to be a composite supply of goods and services and exempt from GST under entry No. 3A of Notification No. 12/2017-CT(R), dated 28.06.2017 as amended by Notification No. 2/2018-CT(R), dated 25.01.2018?
2. Whether the service recipient, Public Health Department, State of Haryana, is required to deduct TDS under Section 51 of the CGST Act, 2017 given the fact that as per applicant’s version his aforementioned services are exempt from GST under Notification No. 12/2017-CT(R), dated 28.06.2017 as amended Notification No. 2/2018-CT(R), dated 25.01.2018?

i) Whether the applicant is eligible to avail input tax credit of GST paid on payment of “lease premium charges (one-time charges)” towards land lease for business purpose?

ii) Whether the applicant is eligible to avail input tax credit of GST paid on “annual lease rentals” (recurring) towards supply of land on lease for business purpose?

iii) Whether the applicant is eligible to avail input tax credit of GST paid on “maintenance charges” collected by the lessor?

Applicant sought for ruling with regard to the HSN codes and the rate of tax in respect of “poultry meal” and “poultry fat” supplied by their unit.