Authority for Advance Ruling (AAR)

Whether the Rice Husk Board manufactured by the applicant comprising of Natural Fibre (Rice Husk Powder); Calcium carbonate, recycling waste and other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and Articles of Wood under Chapter 44 and attract 12% rate of GST.

(i) Classification of Air Conditioner House Assembly (suction / discharge) used as part of Air Conditioner Compressor.

(ii) Applicable tax rate for the classification.

• Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant?
• If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be classification and HSN for services provided by the applicant?

a. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851?
b. Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity?
c. What type of documents/evidence is required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017?

The applicant contends that vide notification No. 20/2019 Central Tax (Rate), dated 30.09.2019, the Government hasreduced tax on outdoor catering to 5%. Being not able to determine andalso the manner of taxation under the GST Act under various notifications notified by the Government, the applicant has applied for this advance ruling.

(i) Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1, or;

(ii)- Whether the input is admissible on the invoices issued from the new GST No. 09AVKPS1666H1Z0 under Section  31 (3) (a) of the CGST Act, 2017 read with rule 53(1) of the CGST rules, 2017;

(iii) If the input is admissible on the basis of invoices issued from the new GST No. then from which date does the input is admissible i.e. original date or the revised date.

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant

(i) Whether the supply of telephone service to Greater Hyderabad Municipal   Corporation (GHMC) is exempted?

(ii) Telephone invoices are to be issued with/without GST?

Whether services provided by VFS global to applicant which are in the nature of collection services should be exempt from GST as per the notification no. 12/2017 of CGST Rate) read with Notification no. 02/2018 CGST (Rate) being pure service provided to the local authority by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution of India. 

(i) What is the time of supply in case of ‘Deposit Works’ being executed by the applicant- whether it is the time of receipt of funds from the client government department or the time when expenditure incurred towards execution of the work is debited to ‘Deposit Works account’?

(ii) What shall be the value of supply in aforementioned two alternatives?