Authority for Advance Ruling (AAR)

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?

Whether “LABORATORY REAGENT” is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II oras “Goods which are not specified in Schedule I, II, IV, V or VI” at Sl. No. 453 of Schedule III under the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 (as amended) and Notification No. 35/2017- State Tax 2 dated 30.06.2017 (as amended)?

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

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.

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

Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST?

1. Whether provision of hostel accomodation along with food facility to the students wherein consolidated amout is charged from the students is a composite supply where principal supply is that of rent of hostel accomodation?
2. Whether the entire charge recovered from the students would be exempt from GST under Sr no. 14 of the CGST(R) notification no 12/2017 dated 28.06.2017 as amended if the charges per day is less than Rs. 1000/-
3. To determine the taxability on supply of hostel accomodation along with food facility
4. To determine the appropriate classification and applicable rate of GST on supply of hostel accomodation along with food facility.

The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law  hence  the application filed by the Applicant for advance ruling is here by  rejected, in terms of Section 98(2) of the CGST Act 2017.

Statement of relevant facts having a bearing on the question(s) raised?

Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020