Authority for Advance Ruling (AAR)

Whether supply of services for managing establising and maintenance of hospitals is exempt

Whether supply of cleaning and sweeping service to hospitals is exempt

What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI?

Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution?

(i)- Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial No. 3 of the notification No. 11/2017-CT(R) dated 28 June 2017 (hereinafter referred to as ‘the CGST Rate Notification’) read with Notification No. KANI.-2-842/XI-9(47)/17-U.P. Act-1-2017 –Order-(09)-2017 dated 30 June 2017 (hereinafter referred to as ‘the UPGST Rate Notification’) liable to effective rate of GST (‘Goods and Services Tax’) @ 12% including CGST and UPGST?

(ii)- Whether the composite supply of works contract provided by the applicant to NHAI shall also be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with the UPGST Rate Notification liable to effective rate of GST @ 12 % including CGST and UPGST?

(iii)- Whether the rate of GST with respect to  the services rendered by the sub contractor to the main contractor i.e. the applicant would be applicable @ 12 in view of entry (vi) and (iv) of the CGST Rate Notification read with the UPGST Rate Notification or @ 18%

‘Instant Tea Whitener’ which would be used like any milk powder used in hotel, restaurants, etc. as well as households for making instant tea and coffee and known as “milk powder” in common trade parlance.

(i) What shall be the classification of the above product manufactured and proposed to be supplied by the applicant?

(ii) What shall be the rate of GST on the said product in terms of the above classification?

What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra SamruddhiMahamarg)?

Based on their activities whether AwasBandhu Uttar Pradesh can be exempt from GST regime.

1. Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/non GST supply.
2. Does Rule 42 of the CGST Rules 2017 will also apply in case where there is GST and Non GST Supplies and there is a common consumption of input and input services?

What are the GST rate on Railway seat and parts thereof exclusively used by Railways i.e. M/s RCF?