Authority for Advance Ruling (AAR)

1.Whether or not a manufacturer is eligible to take ITC on the capital goods in the form of wires/cables electrical equipment etc used for transmission of electricity from power station of the DISCOM to the factory premises of the registered person which are installed outside factory premises as per rules and policy of GETCO, Government of Gujarat Electricity distribution company

i.  The Company recovers joining bonus and retention bonus on account of employee’s inability to serve the organization (or a particular department, in case of retention bonus) for a pre-agreed period. The applicant wishes to seek clarity whether GST would be applicable on recovery of such bonus? 

ii. Whether GST would be applicable on recovery of work from home one-time setup allowance paid to employees in case where the employees exit before serving the pre-defined period from the payout date?

 iii. Whether GST would be applicable on recovery of amount paid as financial assistance to employees under Tuition Assistance Program (TAP) policy in case where the employee exit before serving the pre-agreed period in the organization?

1. Whether the professional services for assistance in filing of corporate tax returns provided to BWSSB is an exempt supply as referred in Sl No.3 (chapter 99) of table mentioned in Notification 12/2017 Central Tax (Rate) dated 28 June 2017?

a.    Input eligibility on renting of commercial Property.

 b. Applicability of RCM on freight inward.

 c. How to set off Input and Output in a situation where the Applicant is having more than one business done under the same GST Number?

Whether GST under reverse charge mechanism on issuance of corporate guarantee is payable one-time or on periodical basis, considering that the guarantee has been issued only once and is valid for specified period of time without requirement of any periodical renewal in terms of Rule 28(2) of the CGST Rules

Q1. Whether Goods and Service tax was required to be paid on the charges paid to the Railways on behalf of Operator and those charges were recovered from the Operator? 

Ans- Yes, GST was required to be paid by the Applicant on the charges paid to the Indian Railways for operation of POWas discussed earlier in point no. F-7. 

Q2. Why not the said charges were come under the scope of the pure agent? 

Ans- The said charges are not covered under the scope Pure Agent in view of the discussion held in point no. F-8 to F-12 mentioned above. Q3. If charges paid to the Railways on behalf of Operator do not come under the scope of the pure agent or liable to be tax, then what will be the tax Rate? 

Ans- Yes, the charges are paid to the Indian Railways by the Applicant and not operator and therefore are leviable to GST as per the rate mentioned in point no. F-15.

1. Whether the classification of supply of outputs as sale of goods is correct?

 2, Whether the classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added Sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) under heading 2201 is correct?

The Classification and applicable rate of GST and/ or Compensation Cess on product ‘Tobacco pre-mixed with lime.

Whether the applicant is liable to pay any GST on the Royalty payment of Mining Lease to Government of Rajasthan under RCM

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.