Authority for Advance Ruling (AAR)

Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply).

1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017?
2. If Yes, Whether the Principal Supply in such case can be said to be “Establishment  of Fluids Servicing System (FSS)” can be taxable at 5% GST vide notification No. 45/2017-Central Tax (Rate) dt 14th November, 2017?
3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply

1.  Whether input tax credit of GST in respect of inputs/ capital goods used or intended to be used for creation of covered logistics facility space (warehouse) to berentedout for storage purposes be eligible for input tax credit under the provisions of section 16 and 17 of the CGST Act, 2017?
2.  Whether input tax credit of GST in respect of inputs in form of goods and services be eligible if the goods and services are consumed and used in construction of covered logistics facility spacewhen the said input tax credit would be utilizedin order to discharge and pay CGST and HGST/ IGST on rentreceived from tenants of the warehouse?

1.Whether the services by way of Independent Consultancy Services provided or to be provided by the Applicant to Public Works Department, Gurgaonas per Request for Proposal (RFP) at Annexure-1 for Design, Engineering, Finance, Construction, Operation and Maintenance of Gurgaon- Faridabad and Ballabhgarh-Sohna Roads on BOT basis are activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
2.Whether the services by way of Independent Consultancy Services provided or to be provided by the Applicant to Public Works Department, Gurgaon as per Request for Proposal (RFP) at Annexure-1 are Pure Services qualifying for exemption from levy of CGST and SGST, as notified in serial number 3 of Notification No. 12 of 2017- Central Tax (Rate) dated 28.06.2017 issued under Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and corresponding notifications issued under Haryana Goods and Services Tax Act, 2017 (HGST Act, 2017)?
3.If the answer to Question No. (ii) above is negative, whether, the Applicant is within its rights under the CGST and HGST Acts for charging GST to the Service Recipient on the service value for the services provided as per RFP (Annexure 1)?

Whether definition of Government Entity as defined in Para 2 (zfa) in Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017- Central Tax (Rate) dated 13.10.2017 is applicable on the applicant?

1. Whether there is any 'Ásset Transfer' involved which is a leviable to GST in the work of shifting &raising of transmission lines owned by RRVPNL by M/S Wonder Cement Ltd.?
2. Without prejudice to the submissions made above, if there is an ''Asset transfer'' which is a supply under GST, then who is liable to pay GST?
3. If the above GST is to be paid by the Applicant, then the same will be exempt vide Entry 4 of Notification No. 12/2017-Central Tax (rate) dated 28.6.17    

The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account.  As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded, whether the above transaction can be considered as supply of goods or services to its Members under GST?

Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to 'supply under section 7of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not? 

Whether the work for "Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis" involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 - Central (Rate) as on 31st Dec, 2018. 

1. Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?                                          

2. If yes, whether such supply made to DMRC would be taxable at the rate of 12% in terms of Sr. no. 3(v) of Notification No. 11/2017 - C.T. (Rate), as amended w.e.f. 25.1.2018?