Authority for Advance Ruling (AAR)

Query 1: Whether the activity of leasing of 19 Onion mandis (Shops/Godown) to the tender contractor for the purpose of collection of fee on daily basis from the merchants/farmers/public for usage of shops for selling of onion on daily basis is an activity covered under the function entrusted to Municipality under Article 243W of the Constitution/Panchayat under Eleventh Schedule of Article 243G as a local authority in which they are engaged as a public authority. 

Query-2: If covered under the above Article of the Constitution, whether the activity is not a service as per Notification No. 14/2017-CT(Rate) dated 28-06-2017 as amended as well as under TNGST GO(Ms) No. 75 dated 29-06-2017 as amended and not chargeable to tax.

Whether the rate of GST reimbursable to M/s.Tata Projects Limited, Mumbai shall be 5% as per the Bill of Entry or 12% considering that the overall contract falls within the definition of the Works Contract.

Q.1: What would be the rate of GST to be paid by the applicant on the consideration for sale of residential premises to buyers? 

Q.2: Whether the applicant is bound by the option exercised by the then-promoter of payment of GST at the effective rate of 12% with input tax credit or can the applicant discharge GST at the effective rate of 5% without input tax credit under the Notification no. 3/2019-Central Tax (Rate) dated 29.03.2019, for sale of residential premises of the Project and also for premises already sold by the then-promoter?

 Q.3: Whether the applicant can discharge the GST at the rate of 12% with input tax credit on the balance consideration received from the Buyers to whom premises are already sold by the then-promoter and can discharge GST at the rate of 5% without input tax credit on the consideration for sale of premises to new buyers by the applicant in its name? Further, in this case, how Input tax credit will be available to the applicant in respect of the units wherein GST at the effective rate of 12% is charged to the customers? 

Q.4: Whether one time option given under Notification no. 3/2019-Central Tax (Rate) dated 29.03.2019 is qua the project or the promoter?

Q.1: Classification and GST Rate applicable to the work undertaken by the Applicant of "Reconstruction, Maintenance, housekeeping and security at Kalamboli Goods Shed near Panvel for 90% proportion of Terminal Charges as consideration" 

Q.2: Whether Central Railway is entitled to claim ITC (input tax credit) for the GST payable on the payment made to the Applicant for the said work?

Application withdrawn by the Applicant

Application is rejected

Application withdrawn by the Applicant

Application is rejected

Q.1: Whether such service is taxable or exempt? 

Q.2: If the service is taxable, then what will be the time of supply? 

Q.3: If the service is taxable, then whether Tax is payable under Reveres charge or under Forward charge mechanism? 

Q.4: As both owners are registered under GST, separately, is it appropriate to disclose all receipts on applicants' registration number? Q.5: Whether separate registration Under GST is required by joint name?

Q.1 What is the HSN code of the Geometry Compass Box supplied by the Applicant to BMC ? 

Q.2 What is the GST rate at which the said supply should have been made to the BMC ?