Authority for Advance Ruling (AAR)

Whether ITC is available on CSR expenditure spent by the company?

1. Is it necessary to have temporary GST Registration at various locations/States for each location to claim GST tax installation, testing & commissioning of antennas?

2. How far Sec.22 of the CGST Act is applicable?

Rate of tax and HSN Code of Industrial safety belt and harness?

Geomembrane merits classification at HSN 5911, tariff item 59111000.

1.Whether the amount collected by the Applicant company as Notice Pay Recovery from the outgoing employee would be taxable under GST law and if yes, rate of GST thereupon?

2.Whether the amount of Surety Bond forfeited/encashed by the Applicant company from the outgoing contractual employee would be taxable under GST law and if yes, rate of GST thereupon?

3.Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees towards provision of canteen facility by 3rd party service provider to Applicant's employees and if yes, rate of GST thereupon?

4.Whether the amount collected by the Applicant company from its employees in lieu of providing a new identity card (ID Card) would be chargeable to GST and if yes, rate of GST thereupon?

5.Whether the amount collected by the Applicant as liquidated damages for non performance/short-performance/ delay in performance is taxable under GST and if yes, rate of GST thereon?

6.Whether the amount forfeited by the Applicant company pertaining to Eames Money, Security Deposit & Bank Guarantee due to the reasons mentioned sapra would be chargeable to GST and if yes, rate of GST thereon?

7.Whether the amount of Creditors balance unclaimed/ untraceable and written off by the Applicant by way of crediting P&L Account is taxable and if yes, rate of GST thereon?

1. Engagement of system integrator for implementation water revenue management system, creation and maintenance of database, spot billing/meter reading and bill distribution (MRBD) services for water supply & sewerage connections under the jurisdiction of Municipal Corporation, Gurugram is covered under which SAC of the GST Act, 2017?

2. Determination of the liability to pay tax on the above services means the rate ofoutput tax liability on above mentioned services?

3. Is this service exempt under clause 3 of notification 12/2017 dated 28.06.2017?

"Question-1 Whether Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade is Taxable or exempt under GST shedule I , Sl. No.-122A HSN code 4907?

Question-2 Notification No. 35/2017-Central Tax (Rate) dated 13th October 2017  is applicable to all duty  credit scrips or not?

1.Whether the activities as mentioned above are covered under the GST Act?

2.If covered, inform HSN/SAC Code.

3.Rate of GST to be charged on these services?

The applicant has informed on 28.09.2022 that he does not want to pursue the matter further as it is not relevant now. So, he has requested not to continue the proceedings. The authority has considered the matter accordingly. Hence, the application dated 26.03.2021 is dismissed as infructous.

The applicant has requested to withdraw the application of the advance ruling. The authority has considered the matter accordingly. Hence, the application dated 02.05.2018 is dismissed as withdrawn.