Authority for Advance Ruling (AAR)

(i) What is the nature of supply under the contract between the applicant & Airbus [i.e. whether the same will qualify as ‘supply of goods’ or supply of service’]?

(ii) Given the nature of the activities undertaken by the applicant under the contract, what will be the appropriate classification & rate of tax of the said supply?

(iii) What is the value to be adopted for the purpose of payment of GST?

(iv) What will be the time of supply for payment of GST

1. Whether the transfer of leasehold rights in respect of Noida Authority Allotted land from applicant to M/s S.K. Food Equipments Pvt. Ltd. would fail within ambit of supply as defined under section-7 ?

2. Whether the GST is payable on the transfer of leasehold rights in respect of the consideration of Rs.6,60,00,000/- to be received by them from M/s S.K. Food Equipments Pvt. Ltd. for the land allotted by Noida Authority?

3. Eligibility of input tax credit in the hands of M/s S.K. Food Equipments Pvt. Ltd. on the transfer mentioned in question No-1 above.

1) Whether the products referred supra i.e., Mangala Borosan and Mangala G1 are Classifiable under Chapter Heading 3105 as Fertilisers?

 2) If the answer to the question no. 1 is in negative, what would be the appropriate? Classification of the said micronutrient Fertilisers?

1. What is the Correct HSN code to be used for Sterilization Reels and Pouches manufactured by company ?

2. What is the correct rate of GST applicable to Sterilization Reels and Products manufactured by company under the said HSN code ?

The applicant is engaged in manufacture and supply of Stadiometer,Infantometer and other hospital/medical equipments,furniture etc.

(a) Stadiometer being diagnostic medical equipment should be covered in 12% GST Slab?

(b) lnfantometer being diagnostic medical equipment should be covered in 12% GST Slab?

Bonding of Carbon Material Friction 

1.Whether the activity of bonding of carbon material friction strip to Metal components amounts to supply of service (job work) falling under SAC 9988? 

2.Whether the activity of bonding of carbon material friction strip to Metal components amounts to composite supply of goods under heading 6815 of the first schedule to Customs Tariff Act? 

3.Whether the activity of bonding of carbon material friction strip to Metal components amounts to composite supply of goods under heading 8708 of the first schedule to Customs Tariff Act?

Whether GST is payable on the consideration receivable on such transfer of lease hold rights or eligible for exemption. If so, what should be the SAC and the rate applicable. 

1.Whether the subsequent transfer of State Industries Promotion Corporation of Tamilnadu Limited's (SIPCOT) allotted lease hold rights in the land from the Applicant to M/s Kanta Flex (India) Private Limited would fall with the ambit of 'Supply' as defined under Section 7 of the Goods and Services Act, 2017?

 2.If yes, what will be the HSN/SAC Code and GST Rate?

The Applicant is unregistered and engaged in providing Professional Service of Chartered Accountant and currently Senior Partner in B D Jain and Co. Chartered Accountants and renting/leasing  of premises

(a) Whether the Demised premised will be covered in definition of residential

dwelling for the purpose of notification No.05/2022-CentralTax (Rate)

dated 13/07 /2022?

(b)  Out of following which are factors important to include in definition of

residential dwelling?

1. Land use of property by local authorities; or

2. Layout of the property, its structure, whether it is designed for usage

as a residential unit or a commercial unit; or

3. The purpose for which the dwelling is put to use; or

4. How is the plan of the property sanctioned by the local authorities; or

s. The intention of the developer/ owner of the property; or

6. The length of stay intended by the users; or

7. Electricity Bill; and

8. Municipal Tax .

Application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act

(1) Whether exemption is available to the applicant vide entry no. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 when the maintenance charges exceed Rs. 7,500/- per month per member or tax is payable on the entire amount. 

(2) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX.

 (3) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?