Authority for Advance Ruling (AAR)

Order issued in the 5th reference cited above is declared as void ab initio as per section 104(1) of CGST/TGST Act, 2017 and thereupon all the provisions of CGST/TGST Act, 2017 or the rules made thereunder shall apply to the applicant as if such advance ruling had never been made.

1. What is the rate of GST for supply of goods or services or both?

2. How to determine the liability to pay tax on goods or services or both?

3. Whether the input tax credit on purchase of vehicles and other components is admissible or not?

Whether the supply of 1kg packing red gram dall secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement attracts GST.

1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act. 

2. What is the classification under GST for such liquidated damages collected by the service receiver from such service provider for non performing of an act. 

3. What is the applicable rate of tax if the answer to the question number 1 is affirmative.

(i) Application of GST exemption notification No. 12/2017 dated 28.6.2017.

(ii) Applicability of GST rate if any.

1. Whether the services provided to Head Office will attract GST liability?

1. Is GST applicable on land or any developed plot ?

2. If GST is applicable for both construction of individual bungalow and on proportionate share to common amenities ?

3. How much GST paid by Vaibhav Corporation P Ltd for construction of following plot of Diamond Bungalow. Where builder has different GST policies applied for different members of Diamond Bungalows.  The total sales consideration was invlusive of GST ie 12% of sales consideration [2/3 value of GST on sales consideration)

4. How much Builder has paid for GST proportionate to common amenities for all Diamond Bungalow plot where we are supposed to pay 25 lacs as GST ?

5. Is there any scam for GST payment by the Builer in the era of discrepancy in amount received for different plots where builder are supposed to pay GST for both consutruction and against the payment for common amenesties ?

1. Whether the rental income to be received by the applicant from Renting Warehouse to store. Agricultural Produce is a consideration for supply and the activity is covered under the meaning of spply of services in terms of Section 7 of the Central Goods and Serives Tax Act, 2017?

2. If the above activity is considered as supply of service, then whether the same is classifiable as :loading, unloading packing, storage or warehousing of agricultural produce, with ‘NIL’ GST Rate under SI. No. 54€ of SAC 9985 of the Notification-11/2017-C.T. (Rate) dated 28th June 2017?

3. GST Rate and SAC Code applicable (if answer t point no.2 above is “NO”.

(i) Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory/corporate office would be considered as a ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017?

(ii) If yes, whether GST is applicable on the amount deducted from the salaries of its employees?

(iii) If yes, on what portion GST will be applicable ie amount paid by the applicant to the canteen service provider or only on the amount recovered from the employees?

(iv) Whether ITC of GST charged by the canteen service provider would be eligible for availment to the applicant?

(i) Whether one time premium received by the applicant on allotment of completed building would be treated as taxable supply or not?

(ii) In case the supply is treated as taxable supply, what will be the applicable rate of tax.