Authority for Advance Ruling (AAR)

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

1) What is the value of the “Deposit Contribution Works” that must be adopted by the Applicant on the Self-Execution Schemes for the purposes of paying applicable taxes under the Central Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Act, 2017. 

2) Should the value adopted by the Applicant for “Deposit Contribution Works” for the purpose of discharging applicable Goods & Services Tax be |restricted to the “Establishment and Supervision Charges” & other charges if applicable that the Applicant charges for and receives in the case of the self-execution scheme

Whether in the Given facts and circumstance, value of material and cost of execution work for installation of lines will be included in the value of supply for determination of taxable value under GST where all such cost are born by the recipient of service and the applicant charge only supervision charges.

1. Under which HSN code the non-Edible to be Classified? 

2. Whether notification no. 09/2022-Central Tax (Rate) dated 13-07-2022 issued under the provisions applicable on the applicant?

1.1 Does the health insurance services provided to Tamil Nadu State Government (TNSG) by the Applicant is exempted from GST under the Serial Number 40 of the notification no.12/2017- Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification (hereinafter jointly referred to as “the Notification”) 1.2 If the Insurance services by the Applicant are held as exempted under Question 1.1 above, then consequently, is reinsurance of the health insurance policy also exempt in accordance with Serial no.36A of the notification 12/2017?

1.Whether the deduction of a nominal amount made by the applicant from the salary of the employees who are availing the facility of food provided in the factory premises would be considered as a ‘supply of service’ by the applicant under the provisions of section 7 of CGST Act, 2017 and GGST Act, 2017?

 2. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees? 3. Whether ITC to the extent of cost borne by the applicant is available to the applicant on GST charged by the canteen service provider for providing catering services?

1. Whether the applicant can levy and discharge Output tax on services provided by it at the effective rate of 8% (12% less 1/3rd value deducted on account of land) under entry number 3(ie) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification 03/2019- Central Tax (Rate) dated 29.03.2019.