Authority for Advance Ruling (AAR)

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.

Whether supply of scientific and technical instruments, apparatus, equipment to their customer M/s Mahesh Value Products Pvt. Ltd. Is eligible for concessional rate of GST @ 5% as per the Notification No. 45/2017?

1. What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken / to be undertaken to our customer M/s IT, Madras (GST No. 33AAAA13615G1Z6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T (Rate) vide Notification No. 15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%?

1. Applicability of IGST rate on supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare.

2. Applicability of IGST rate on supply of Mattress to any Hostel of Educational Institutions.TN/03/ARA/2023 dt. 28.03.2023

Determination of correct classification of RBD Palmolein used as lamp oil

1. Whether the applicant is eligible to avail the benefit of Notification No. 14/2018 – Central tax dted 26.07.2018 as the non-profit association registered under any law engaged for the welfare of farmers vide serial no. 77A, Heading 9995?

2. Whether the doctrine of mutuality as laid down by supreme court in various cases is applicable in our case?

3. It is clear that the Finance Act, 1994 (as amended from time to time) does not abrogate or do away with the doctrine of mutuality. The question that now need to be answered is whether the introduction of GST abrogates or does away with the doctrine of mutuality as laid down by the Supreme Court in various cases.

4. Is the applicant – association a person distinct from the member or a related person?

5. Is there a transaction between the applicant-association and its members which are covered under Section 7(1) (a), (c) or (d) of Central Goods and Services Tax Act, 2017,

Q. Whether the entry fee collected from the visitors/devotees/pilgrim by the applicant is taxable supply under GST Act? 

Ans- No, the entry fee collected from visitors/devotees/pilgrim by the applicant is covered under charitable activities relating to advancement of religion, hence not taxable under GST Act, 2017.

Advance ruling regarding GST leviability on export of pre-packaged and labelled rice up to 25kgs, to foreign buyer, to exporter on bill to ship to basis i.e. bill to exporter and ship to customs part and to the factory of exporter.

The applicant is incorporated with an intention to manufacture and supply Precast Manholes and Rises to various government and non government entities.The applicant raised the question that 1 whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?

Q.2 Whether the price to be charged from the recipient i.e. M/s Larsen & Toubro Ltd by the applicant for supply of precast manhole shall be transaction value in terms of Section 15(1) of the CGST / RGST Act 2017?

Q.3 Whether the material which are to be made available free of cost by the recipient and are not within the scope of applicant for supply of precast manhole shall form part of the transaction value for the purpose of levy of tax

1. Whether GST would be applicable on the amount recovered from employees for canteen facility provided to them. 

2. Whether GST would be applicable on the amount recovered from employees for transportation facilities provided to them.