Authority for Advance Ruling (AAR)

a).Whether the subsidized deduction made by the Applicant from the employees who are availing transportation services and/or canteen services within the factory would be considered as a "supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b).In case answer to question no. 1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

Appellate Authority  reject the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Commissionerate and uphold the ruling given by the Authority for Advance Ruling in KAR ADRG 31/2022 dated 8th September 2022.

Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (vija) of Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 read with Notification No. 08/2018-Central Tax (Rate) dated 25th January 2018 If not, then what would be said GST rate and HSN so applicable on the said transaction? Whether Compensation cess applicable to the monthly lease fees received from M customers for leasing of pre-owned Cars C would be determined in accordance with J serial no. 42A of Notification No. 01/2017- Compensation cess (Rate) dated 28th June 2017? If not, then what about the said Compensation cess so applicable on the said transaction?

1.Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

2.Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25- Kgs, to exporter on "bill to ship to" basis i.e., bill to exporter and ship to customs port. Exporter ultimately exp01ts the rice to foreign buyer.

3.Whether GST would be applicable on supply of pre-packaged and labelled .rice upto 25 Kgs, to the factory of exporter. Exporter will export the rice.

What will be the HSN Code and rate of tax of bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging.

Application is rejected on the question whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

Whether the applicant is obliged to reverse input tax credit under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules, 2017 in view of the sale of alcoholic liquor for human consumption effected by it at its premises under the facts & circumstances of the present case.

Application has been withdrawn.

Whether the applicant, as a job worker, is liable to pay tax on gain of pure gold which is retained by him from the wastage allowed by his principal for manufacturing of gold ornaments.

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 the value of supply.