Authority for Advance Ruling (AAR)

a) Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017?

b) Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313?

Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?

Classification of the goods manufactured by the dealer “Agriculture Tree Climbing Apparatus-Unipole Manually operated” - Principal raw material being Aluminium.

“Whether KMF is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers.”

Whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business?

Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST?

(a) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services?
(b) Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law?

i. Whether, in the facts and circumstances of the case, the services rendered by the applicant under cash & carry model are in the nature of ‘services provided by canteen’ as per Sl. No. 7(i) or ‘outdoor catering services’ as per Sl. No. 7(v) of Notification No. 11/2017 – Central Tax (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017]?
ii. If the services supplied by the applicant under cash & carry model are classifiable as ‘services provided by canteen’, whether, CGST (‘Central Goods and Services Tax’) & KGST be chargeable at the rate of 2.5% in terms of entry 7(i) of the notification No. 11/2017-CT (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017]?

1.Whether, preferential location charges (‘PLC’)
collected along with consideration for sale of properties attracts a GST rate of 12% or 18%- where sale/ transfer of constructed property has taken place before issuance of completion/ occupation certificate (‘CC/OC’)?
2.Whether, PLC collected along with consideration for sale of properties attracts a GST rate of 5% or 18% where sale/ transfer of constructed property has taken place before issuance of CC/OC under new projects which commence on or after 1st April, 2019?
3.Whether, PLC collected along with consideration for sale of properties is outside the scope of supply where sale/ transfer of constructed property is entered into by the Applicant after issuance of CC/OC?
4.If as per above questions, PLC attracts concessional rate of tax/ exemption (whether 12% or 5% or nil as the case maybe,) whether, in the facts and circumstances of the case, Applicant/ or its customers can claim adjustment/ refund of the excess GST amount paid as (18% less 12%) or (18% less 5%) or (18% less Nil), as the case may be, on such charges?
5.In case differential prices are charged for sale/ transfer of different properties/ units in a real estate project due to various commercial factors such a location of apartment etc., whether GST can be charged on whole price at  the similar rate i.e. 12% (in case of sale before issuance of CC/OC)/ 5%) (in case of sale before issuance of CC/OC under new projects which commence on or after 1st April, 2019)/ Nil (in case of sale after issuance of CC/OC)?

1.Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an “Export of goods” in terms of the GST  law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act.  This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer
2.If the place of supply is not outside and this sale of the Aircraft  does not qualify as “export of goods”, then what would be the place of supply?
3.Since the aircraft was imported for operation as Non-Scheduled air transport (passenger) services, can it be treated as aircraft falling under Tariff item 8802 – as aircraft other than for personal use; and since the buyer is a corporate legal entity in USA and would use the Aircraft for commercial purposes, whether the correct GST rate applicable would be 5 percent as per Entry 244 of Schedule I.  Further, since the instant sale of aircraft is a subsequent sale (i.e. sale of  second hand goods) would GST compensation cess be levied on such sale (given that the intention behind compensation cess is that to compensate the states for loss of revenue from the earlier duty levied on manufactured goods).
4.Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refund of the GST and the compensation cess paid by it.