Authority for Advance Ruling (AAR)

1. Since the amount collected as membership fees from Local Organization Member (LOM’s) is in the nature of affiliation fees which is applied for the purpose of meeting the objects of the trust such as various administration expenses, etc.. As also there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded so also as there is no provision of services to its members, whether GST is applicable on such membership fees received?

2. Whether other incomes received by the Trust is liable to GST?

Classification of the service of leasing goods vehicles to GTA where the right to use is transferred

Whether the applicant qualifies as a ‘Governmental Authority’ under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017.

Whether the Applicant is not liable to remit any GST to its suppliers for any services it procures by virtue of its activities of supplying water for domestic purposes.

The Applicant wishes to know whether Re-rolled strip 108 SP is covered under HSN 81110010 or not.

The Applicant wishes to know the applicability of provision of S. No. 3 of the table of Notification no. 12/2017, Central Tax (Rate), Dated - 28-06-2017 on services received by the applicant from M/s Primeone work force Private Limited being Pure services (Excluding works contract services or others composite supplies involving supply of any goods).

1. Whether the explanation to Entry No. 234 of Schedule I to Notification No. 01/2017 - Central Tax  (Rate), as amended from time to time, shall apply to construction of new 33/220 KV Pooling Substation at Badwar, REWA along with associated 220 KV DCDS Transmission line (Route length 3.0 Kms) and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot-I) under World Bank Financing?      

2. Whether in the facts and circumstances of the case, value of all the goods supplied under the contract, independent of the Works Contract being executed in the contract shall form part of the Works Contract and taxed as service. 

“Whether GST is leviable on the sale of shop which is 44yrs old and between lessor to the lessee / or any other person?” 

Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for PradhanMantriAwasYojna (PMAY in short) would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India?

Q- 2-If answer to first question is in affirmative, whether, such services provided by the applicant would qualify as Pure service (excluding works contract service or composite supplies involving supply of any goods) as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Service Tax Act, 2017 and corresponding Notifications No. K. A.N.I.-2-843/X1-9(47)/17-U.P. Act-1-2017-order- (10)-2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and thus, be eligible for exemption from levy of CGST and UPGST, respectively.

What would be the rate of tax applicable to the applicant providing restaurant services as per facts of the case mentioned? 

a)Whether GST is leviable on sale of Transferable Development Rights (‘TDR’)/ Floor Space Index (‘FSI’) received as consideration for surrendering the joint rights in land in terms of Development Control Regulations and granted in light of the article of agreement dated 18 December 2017 entered between the Applicant and Pune Municipal Corporation (‘PMC’) read with Development Control Regulations?

b)If yes, what will be classification under GST and what will be applicable rate of GST?