Authority for Advance Ruling (AAR)

Whether the GST paid on works contracts for carrying out repair of building shall be available for ITC to the extent to which the said expense is not capitalized to the said immovable property

Availability of GST paid by the applicant at the time of purchase or repairs including spares w.r.t Vehicles-JCB used by the business for movement of goods in its place of business as inputs tax credit

1.Whether the activities undertaken by the applicant in partnership with UNICEF amounts to supply under GST?
2.Weather the said supply is exempted under GST?

1.whether the supply of services by the applicant to M/s Tamilnadu water supply & Drainage Board is covered by notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w, Notification No. 22/2021- Central Tax (Rate) dated 31st December 2021

2. If the supplies as per questions A are covered by notification No. 15/2021-Central Tax (Rate), Dated 18 November 2021 r/w Notification No. 22/2021- central Tax(Rate) dated 31st December 2021, then what is the applicable rete of tax under the Goods and Service Tax act, 2017 on such supplies; and

3. In case if the supplies as per question A are not covered by the Notification Surpa then what is the applicable rate of tax in such supplies under the Goods and Service Tax Act.

The team in India will monitor the customer applications running in UK and provide any fix or update required in case of issues. Is GST applicable for monitoring the software application contract outside India?

Contract amount will be receivable in UK currency only. Whether IGST is applicable for the above export online monitoring software contract work and if applicable rate of GST.

Whether the activity of bulk cement sales (Purchase from manufactures directly) using own transport will be treated as composite supply or not.

We, hereby, uphold the MAAR Order No. GST-ARA-50/2020-21/B-108  dated  01.12.2022 vide which it has been held that the transfer of monetary proceeds by the Applicant to IVL Sweden, will be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under Entry No.1 of Notification 10/2017 - IGST (Rate) dated June 28, 2017. Thus, the appeal filed by the Appellant is hereby rejected.

Can we raise an IGST invoice for supply of services such as installation, testing and commissioning of antennas installed in other States, other than the home State?

Appellate Authority upheld the impugned ruling UP ADRG-14/2022 dated 02.12.2022 passed by the Authority for Advance Ruling against the Appellant.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.