Authority for Advance Ruling (AAR)

"Question-(a)Whether providing food to the employees at subsidized price as per terms and conditions of the  employment contract, falls outside the scope of ""supply"" as the same is covered by Para 1, Schedule III  of CGST Act, 2017?

Question- (b) Whether the subsidized deduction made from the salary of employees who are availing facility of food in the factory can be considered as consideration of ‘supply of service’ by the Applicant to its employees in furtherance of business of the Applicant as per Section 7 r/w Schedule I of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017?

Question-(c) In case answer to (b) is yes, whether GST is applicable on the amount deducted from the salaries of   employees?

Question-(d) Whether the Applicant is eligible to take input tax credit on the GST charged by third party contractor for canteen services availed by it for its employees?

i. Whether on reimbusement of expenses at actual cost which are incurred by the employee staffs on behalf of Company is liable to tax?
ii. Whether Reverse Charge Mechanisum is applicable on reimbursement of expenses paid on behalf of the company at actuals which are incurred by the employee staff who is also a whole-time director company?
iii. Whether -
a. time limit prescribed to take input tax credit under the section 16(4) of the GST Act, 2017 applies only for the invoice or debit note for the supply of goods or services or both or it shall also applies to invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31 i.e.., self-invoices by registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 (Under reverse charge mechanism).
b.Tax paid during current financial year under reverse charge mechanism as per sub-section (3) or sub-section (4) of section 9 for any of the previous financial year transaction, input tax credit on such payment of tax would be availed in the year of payment or in the year in which transaction happened.
iv. If answer to the Question 1 and Question 2 is affirmative, whether reverse charge is to be calculated on values including GST or excluding GST.

i. Whether the services provided by the company to its parent company relating to the test benches which are in the name of MRO services, be classified under heading "9987 i(a): Maintenance, Repair or Overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts"?
ii. If the answer to the above is in affirmation, then whether the Place of supply is the "location of the recipient" as per the Notification No. 02/2020-Integrated Tax dated 26th March 2020 which is the location of the parent Company (Outside India) and that can be construed as exports of services?
iii. If the answer to the first question is in negation, then we would like to know the classification of the services provided to the parent company and can it be considered as exports of services?

1. Whether the supply of spraying services undertaken by the Applicant is covered under Notification No. 12/201 7-CT and hence, exempted from payment of tax?

2. If tax is payable, then whether Applicant can avail input tax credit of inputs and input services used for undertaking supply of spraying services?

Application has been withdrawn.

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

B. 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 exports the rice to foreign buyer).

C. 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).

Question- “Whether the supply of education and training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses would be covered under Sl. No. 66 (a) of the Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 and Sl. No. 66 (a) of the Notification No. A.NI.-2-843/XI-9(47)/ 17- U.P. Act-1-2017-Order- (10) -2017 dated 30.6.2017, and thereby, exempted from levy of Central Goods and Service Tax & Uttar Pradesh Goods and Service Tax.”

1] To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under: SCHEDULE II – SR. NO 32AA – SUGAR BOILED CONFECTIONERY. 6% MGST
2] If the answer to question 6.1] is in negative, then under which chapter heading the impugned product GLAZE GEL is to be classified.

a. Whether Tata Ace Garbage Tipper vehicle with its variants for Garbage applications as specified in Annexure `2’ (hereinafter called as Garbage Tipper vehicles), which will be manufactured exclusively keeping in view the requirements of National Green Tribunal (NGT in short), for supply to Municipal Corporations, Municipalities, Urban Development Bodies, Gram Panchayats and to contractors to whom operation & maintenance contract has been awarded by these Govt. bodies under Swachh Bharat Mission, for collection and disposal of household garbage, are classifiable under Tariff Item 8705.90.00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as Special Purpose Motor Vehicles or is classifiable under any other appropriate Tariff item?
b. Whether the above mentioned Garbage Tipper vehicles would attract IGST @ 18% under Sr. No. 401A under Schedule III of IGST Rates specified under Notification No. 1/2017-Integrated Tax (Rate), dated 28.06.2017, as amended?
c. If answer to question (b) above is in negative, what IGST rate would be applicable on the above mentioned Garbage Tipper vehicles?  

“Where inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises which are meant and intended to be for the provision of taxable output services, whether input tax credit was available to the assessee?”