Authority for Advance Ruling (AAR)

The Applicant is engaged in import trading of glass products.

 1.Determination of correct classification of Clear Float Glass?

a.Whether the Company is eligible to avail the input tax credit (TTC) of integrated tax (IGST) paid as part of differential Customs duty for imports made during FY 2018-19, FY 2019-20 and FY 2020-21 (hereinafter referred to as relevant period") in terms of the timeline prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017)?

 b.Whether documents evidencing payment can be considered as a valid duty paying document for purpose of availing ITC of the IGST paid as part of differential Customs duty paid during the relevant period, in terms of Section 16(2) of the CGST Act, 2017 read with Rule 36(3) of the CGST Rules,2017?

 c.Whether the provisions prescribed under the Goods and Services Tax(GST) Law imposes any restriction on availment of ITC of Differential IGST paid post onsite audit by Customs authorities?

Applicant is engaged in the business of manufacture and supply of fuel injection pumps and parts thereof for automobiles. Classification of any goods or services or both?

1. Whether E-rickshaw supplied, without battery by the applicant qualify as electrically operated vehicle for attracting 5% GST rate as per S.No. 242A of the Notification No. 01/2017-Central Tax (rate) dated 28 June 2017.

Outdoor Catering Service 

1.Rate of Tax for Outdoor Catering Services With ITC? 

2. HSN Code? 

3. Latest Notification?

M/s Gorantla Geosynthetics (P) Ltd., are providers of service relating to Municipal solid waste management solutions

 1.Classification of the services provided by the applicant?

 2.Whether services provided by the applicant are exempted under SI.No. 3 of Notification No. 12/2017 as amended?

 3.Whether the service recipient i.e. M/s. Tumkur Smart City Corporation is a ‘Government Authority’ as per definition of Notification No. 12/2017-CT ?

a.Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers?

b.Whether similar exemption can be availed under State GST also?

c.Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till date?

i.Whether damages received by the applicant amounting to Rs.1,85,00,000/- from the tenant towards the termination of sub-lease before the agreed upon lock-in period as per the sub-lease deed agreements dated 3rd November 2021 and 11th January 2022 tantamount to supply as per Section 7 of Central GST Act, 2017 and will the amount received towards damages for Rs.1,85,00,000/- as per the settlement agreement dtd: 18-04-2023 to be construed as Consideration for the above supply?

ii.If answer to the above question is affirmative, what is the Rate of GST applicable and what shall be appropriate classification / SAC for payment of GST?

a.Whether renting of residential dwelling to the students and working women for residential purpose along with amenities and facilities such as food, furniture, appliance, cleaning, security, pest control etc., on monthly rental basis, is exempt under entry No.12 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 or not?

b.If applicant transaction is not exempt, then what is the GST rate?

c.If applicant transaction is taxable, whether applicant can claim ITC on input used for providing taxable service?

The Applicant is a manufacturer of various Domestic Appliances such as pressure cookers, LPG stoves. Mixers, Grinders etc.

 Whether sending finished goods for the purpose of packing in combi-packs by another registered vendor to be returned to us for eventual taxable supply, tantamount to taxable supply in their hands (at the time of sending for packing) or whether such sending can be treated as sending for jobwork.