Authority for Advance Ruling (AAR)

1.  Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
2. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
3.  If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST? 

Whether we can claim "Input Tax Credit" of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied / disallowed by the Insurance Company?

The product  BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST

1. When there are four joints owners of a property and in turn the joint owners are liable for GST on the rent income that they are receiving on ‘Leave and License’, on the common Area Maintenance Charges charged, the co-operative society has to issue four separate invoice showing the respective ownership share ratio of the each owner and mentioning the GSTIN of each owner in the respective invoices in order to get input tax credit by each of the co-owner?
2. Is there any provision under the CGST Act, 2017 by which lumpsum CGST charged to the only one co-owner the credit of which can be transferred to the other co-owners?

Question 1. Whether Futuredent is required to pay IGST under reverse charge mechanism on intermediary services received from Fair Relations GmbH (Germany)? 
Question 2. If answer to above question is yes (i.e. GST payable), Since Futuredent has other business verticals as well in the same entity, whether Futuredent will get ITC on such RCM paid? 

Classification of any goods or services or both  (POPCORN under trade marks Act 1999 ,Tax rate?

The "Input Tax Credit" shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immovable property

Whether the Goods and Services tax (herein referred as ‘GST’) is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees

“Eligibility to claim input tax credit on inputs attributable to the renting of immovable property”

i. Whether the street lighting activity under the Energy Performance Contract dated 05.12.2016 is to be considered as Supply of goods or a Supply of Services under the CGST / KGST Act 2017?  Accordingly, whether the transaction can be sub-classified as a ‘Pure Supply of Service’ or ‘Pure Supply of goods’ or ‘Composite Supply of goods and services being a works contract’?

ii. What is the rate of tax applicable on this transaction? Whether the applicant is entitled to the benefit of exemption under entry 3 or 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended?  If not, what is the applicable rate of tax?

iii. If the transaction is treated as supply of services, what is the time of supply of such services? Whether KEONICS is liable to tax only once the energy saved is certified by the energy auditor?  Whether amount credited in joint ESCROW account can be termed as ‘receipt’ especially because the said amount is not under control of KEONICS until the conditions are met?

iv. Without prejudice to above submissions, if the transaction is treated as a supply of goods, what is the time of supply of such supply?  Whether KEONICS would be liable to tax only at the time when the possession and ownership in goods are vested to TMC at the end of tenure?  What would be the value of the aforesaid taxable supply given the fact that it is based on energy savings which can be computed only when the energy auditor certifies the workings submitted by KEONICS ?