Authority for Advance Ruling (AAR)

Applicable GST Rate on operating gaming zone in one of leading malls in Mumbai?

Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed.

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-04-2019.

a) Whether room rent and food supplied in the room constitute mixed supply? If yes what is the rate of GST on such supply or otherwise?

b) The company supplies food in a day out package along with sports activities, whether it constitutes mixed supply? If yes what is the rate of GST otherwise?

c) If any person avails restaurant facilities only, what is the percentage of the GST ?

d) The Corporates book rooms/halls for their meeting & other occasions and food is supplied as a complimentary, whether it constitutes mixed supply? If yes what is the rate of GST ?

e) If Food is supplied along with liquor, what is the rate of GST ?

f) If Food & liquor is supplied to the room, what is the rate of GST ?

g) If food, liquor, along with accommodation and sports services, does it constitute mixed supply.  If yes, What is the rate of GST ?, otherwise what is the GST rate ?

h) In case the company provides accommodation services, food services and sport services, whether is it eligible to take Input tax Credit on food items, maintenance activities and other incidental expenses?

i) If company eligible to take input tax credit on food items, where it constitutes mixed supply?

j) The company also runs Ayurvedic SPA Clinic. If ayurvedic Treatment is included as part of the package, what is the rate of GST?

k) If soft drinks are supplied along with food, Whether it constitute mixed supply? If yes, what is the GST rate; otherwise, What is the GST Rate?

l) If soft drinks are provided in a day out package, what is the GST rate?

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 13-03-2019

1.Whether the transaction between Applicant and lessee is outside the purview of GST as a transaction in immovable property? 
2.If not, what is the appropriate classification and rate of GST?

classification of any goods or services or both (“FANTA FRUITY ORANGE”)

classification of any goods or services or both (“FANTA FRUITY ORANGE”)

What is the appropriate classification and applicable rate of the Products namely U-Bolt, Screws Bolts and Nuts, Spring Pins and Bushes manufactured and supplied by the Applicant?

Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable.

Determination of the liability to pay tax on any goods or services or both.

1. Whether the supply of goods or services for 'setting up of network' would qualify as 'works contract' as defined in Section 2(119) of the CGST Act?

2. If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualify as composite supply? if yes what is the principle supply?

3. What is the rate of tax applicable to the supplies made under the contract?