Authority for Advance Ruling (AAR)

Whether PPB cum TD is a “Document of Title‟ so as to classify under HSN 4907 or as a “Passbook‟ under HSN 4820.

a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST?
b. If the accommodation service to SEZ are covered under IGST Act, can these be treated as zero rated supplies and the invoice be raised without charging Tax after executing LUT under section 16?

1. What is rate of tax applicable to the composite supply of  works contract as defined in clause (119) of Section 2  of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) ie., whether the GST rate 18% or 12% is to be charged by thesupplier?

2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in   Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017, is the rate applicable to the nature of works contract undertaken by the applicant,  kindly clarify the following related aspects also:

The Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017 has been amended by:

i. Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017 - cannot applicable
ii. Notification No. 31/2017-Central Tax (Rate), dated 13thOctober,2017

iii. Notification No. 1/2018-Central Tax (Rate), dated 25thJanuary,2018.

Wherein the GST rate of 12% (6% CGST + 6% SGST) has been notified in respect of works contract as defined in clause (119) of Section 2ofTheAct.

If so, whether it would be in order for the applicant (supplier) to charge GST at the rate of 12% (6% CGST+6% SGST) or is the GST rate 18%(9% CGST+ 9% SGST) applicable to the nature of works contract undertaken by the applicant?

a) Whether the activity undertaken by the applicant is covered under section 2(119) of the CGST Act, 2018 read with point 6 Schedule II of the CGST Act, 2017 read with the Karnataka GST Act, 2017 and the IGST Act, 2017?
b) Whether Bangalore Development Authority is a Government Authority as per the provisions of GST Law?
c) Whether the transaction covered under point 3(ii) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?
d) Whether the transaction covered under point 3(ix) of the Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended?

"What is the rate of tax on the following situations
a) Printing carried out by the applicant, where the content is supplied by the customer, on the paper and paper board purchased by the applicant. He states that he supplies the printed paper and paper board to the customer.
b) Printing carried out by the applicant, where the content is supplied by the customer, on the paper and paper board belonging to the customer. He states that he supplies the printed paper and paperboard to the customer.

1.  Whether the supply of water to individual units in the project under the MOU is a separate supply of goods or is composite/mixed supply with that of maintenance services?
2.  If such supply is a separate supply of goods, what is the appropriate rate of GST chargeable thereon?

1.  Whether supply of chassis mounted with bus body, shall be treated as a supply of bus or separate supplies of the following:-
(i)   Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii)   Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.
2.  Whether the supply of chassis and the provision of services in respect of activity of mounting/ fabrication under two separate contracts to the same customer should be treated as supply of bus or as separate supplies of the following:-
(i)    Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii)   Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder. 
3.  Whether the recovery of the bus body building charges incurred by the Applicant on behalf of customer in capacity of an agent, should be covered in the ambit of Schedule I of Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and leviable to GST. If the answer to the said question is in adverse, whether the recovery of the bus body building charges incurred by the Applicant on behalf of the customer in capacity of an agent, will be leviable at the rate of 18% as supply of services?

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

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)?

a) Whether the applicant is required to be registered under the GST Act?

b) If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered?

c)  Whether the notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable to Commission Agents of APMC?

d) If the answer to the above question is negative, then to whom does this Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable and under what circumstances the aforesaid notification is applicable? e)    Whether the Dry Chilly is covered under the definition of agriculture produce?

f) If the answer to the above question is negative, then what kind of produce the dry chilly is? What is the HSN Code of Dry Chilli and what is the rate of GST on Dry Chilli?