Authority for Advance Ruling (AAR)

1. Whether the transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis in terms of Contract No. 44AC9100-EPCC-1 would be covered under Entry No. 8(b) of Schedule III of the CGST Act and shall be excluded from the value of work contract service for charging GST? 

2. Whether the transaction of sale of goods on high seas sale basis by the Applicant to IOCL in terms of Contract No. 44AC9100-EPCC-1 would be treated as works contract and whether Applicant is liable to charge GST on the goods sold on high seas sale basis to 1OCL? If yes, what will be the applicable rate of tax on such goods supplied?

1. Whether the applicant is eligible to take ITC as ‘inputs/capital goods’ or ‘input services’ on the purchased roof top solar system with installation & commissioning in terms of sections 16 & 17 of the CGST/GGST/IGST Act? 

2. Whether the roof top solar system with installation and commissioning constitute plant and machinery of the applicant which are used in the business of manufacturing welding wires and hence not blocked input tax credit under section 17(5) of the CGST/GGST/ IGST Act?

1. Since we are dealing in brokerage of agricultural produce which is exempt, are we liable for GST Registration? 

2. lf we are liable for GST Registration, do we need to charge GST? 

3. lf Yes, What is the rate of GST?

M/s. Ramagundam Fertilizers And Chemicals Limited is paying GST TDS on the payments made to the supplies on all the taxable supplies in compliance with Section 51 of the CGST Act, 2017. Further, the applicant is not availing the exemption under provisio to the Notification No. 73/2018 on the supplies made by the applicant to any other notified person.

1. Whether the applicant can be classified under notified persons under section 51 of CGST ACT 2017 read with Notification No. 33/2017 dated 15 September 2017?

 2. Whether the applicant is liable to pay GST TDS by deducting it from the consideration payable to the Supplies? 

3. Whether the exemption notification is applicable for the transactions undertaken by the applicant if other applicable conditions remain satisfied?

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

Whether the supply being undertaken by the applicant  for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project Implementing Agency”?

Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.