Authority for Advance Ruling (AAR)

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves} (other than bearing brand name)
Unmanufactured tobacco (without Lime tube)-bearing a brand name Unmanufactured tobacco (with lime tube)-bearing brand name other manufactured tobacco and manufactured tobacco substitutes: “Homogenized” or “reconstituted” tobacco: tobacco extracts and essences (including biris) which attract a rate of tax 28%.

1. Classification of service provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited?
2. Classification of service provided by the Building owner to Sri DMS Hospitality Private Limited?
3. Applicability of GST Notification No. 12/2017-Central tax (Rate) dated 28th June 2017, “Services by way of renting of residential dwelling for use as residence” is exempt from GST?
4. Applicability of GST on EMI per month charged from Sodexo Food Solutions India Private Limited and security services provided by Sodexo Food Solutions India Private Limited?

a) Under this scheme the resource provided by trust, these called as “On Job Trainee”. It will be paid monthly stipend amount determined by the client and Trust. The Trust is expected to collect stipend amount from the client and transfer the entire amount to the trainee – Does this stipend reimbursement attracts GST or not?
b) The Trust is expected to keep training the trainee for acquainting the skills and enhancement of employability. The Trust will charge a predetermined training charges – Does this attract GST or not?
c) The Trust also obtains Group Health Insurance Policy and Workman Compensation Policy for the trainee’s deployed at client place. Trust recovers this amount on monthly basis, the rate which is determined based on the premium amount. – Does this attract GST or not?
d) The Trust is also obliged to recover the expenditure, then against on boarding the trainee – Does this attract GST or not?
e) If client finds our trainee suitable for absorption of the roles of the Company, trust would like to charge certain amount on-Rolls conversion charges – Does this attracts GST or not?

Whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories?

a) Whether the expenses incurred by the Staff members on behalf of the Company exceeding Rs.5000-00 a day and then reimbursed periodically are liable to tax

b) Whether RCM is applicable on remuneration paid to the Directors.

What is the rate of tax applicable under GST on Areca Palm Leaf Plates?

(i) Whether amount recovered from the employees towards parental insurance premium payable to the insurance company would be deemed as “Supply of Service” by the applicant to its employees?

(ii) If the first question is answered in affirmative, whether the value of aforesaid supply would be Nil, being provided in the capacity of a Pure Agent? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered from the employees, whether the proportionate GST paid by the applicant to insurance company towards parental insurance would be admissible as input tax credit against supply of insurance services for employees’ parents?

(a) Whether charging GST @5% of transportation services by Goods Transport Agency (GST) by road under RCM and 18% on coal beneficiation and loading charges (as stated in point no. 9 of Staement of Facts) is in compliance with the provisions of the GST Law?                    
(b) If the answer to Q-1 is negative, then waht should be the applicable GST rate on these services and who is liable to pay tax to the government?

(a) Whether  the activities performed by the Association are covered under the definition of Charitable Activities as defined under clause 2(r) of Notification No. 12/2017- Central Tax(Rate) dated 28-06-2017, thereby covering its activities under SI. No 1 of the same notification, implying Nil Rate of GST on such activities.